이후로 15 칠월 2026, women’s 드레스, 카프탄, 인도에서 제작된 스커트 및 스카프는 영국 수입 시 다음과 같이 적용됩니다 0% 관세, provided the shipment carries proof of Indian origin. Before that date the same garments paid the UK’s standard 12% (8% on 우븐 스카프에 잘 어울리며,). This article explains what changed under the India–UK trade agreement, what a UK importer must do to get the 0% rate, and what it means in money on a real-sized shipment. Figures were checked against UK government sources on 7 10월 2026.
What changed, in one table
The UK–India Comprehensive Economic and Trade Agreement (CETA) was signed on 24 칠월 2025 and applies from 15 칠월 2026. Every UK tariff line for knitted garments, woven garments and textile made-ups went to 0% on the first day. There is no phase-in for clothing.
| 외피 (made in India) | Standard UK duty | With CETA proof of origin |
|---|---|---|
| 드레스, woven or knitted, any fibre | 12% | 0% |
| 카프탄, including loose robe and cover-up cuts | 12% | 0% |
| 스커트, woven or knitted | 12% | 0% |
| 스카프 및 스톨, 짠 (면, 명주, 비스코스, 폴리에스테르, 양모, 리넨) | 8% | 0% |
| 스카프, 뜬 | 12% | 0% |
The standard rates are the UK’s third-country duties, read from the UK Trade Tariff. Use the UK dress duty calculator to see the exact line for each fabric.
What it means on a shipment
Take a shipment of woven cotton dresses invoiced at GBP 10,000, with GBP 600 sea freight and GBP 50 insurance to the UK border. UK customs value is CIF: the invoice plus freight and insurance, so GBP 10,650.
| Without proof of origin | With CETA proof of origin | |
|---|---|---|
| 관세 가치 (CIF) | GBP 10,650.00 | GBP 10,650.00 |
| Customs duty | 12% = GBP 1,278.00 | 0% = GBP 0.00 |
| Import VAT, 20% ~의 (customs value + duty) | GBP 2,385.60 | GBP 2,130.00 |
The duty saving is GBP 1,278.00. Import VAT also falls, by GBP 255.60, because UK VAT is charged on the customs value plus the duty. For a VAT-registered importer the VAT is recoverable anyway (see below), so the real saving is the duty.
How the shipment gets the 0% rate
The lower rate is not automatic. Two conditions apply.
- The garment must originate in India under the agreement’s rules. For garments, the CETA rule is a change of tariff heading plus a minimum Indian value content (the “CTH and Standard QVC” rule in Annex 3A of the rules of origin chapter). In plain terms, the garment must be made in India from inputs of a different kind, such as fabric cut and sewn into a dress, and enough of its value must be Indian.
- The importer must hold a proof of origin. Under CETA this is either an origin declaration made by the exporter on the invoice, or a certificate of origin issued in India. Indian certificates of origin are issued through the government’s Trade Connect platform.
The importer’s customs broker then claims the preference on the UK import declaration. If the proof is missing or wrong, the shipment pays the full 12%.
Import VAT has not changed
CETA removes customs duty only. Adult clothing still carries the standard 20% UK VAT at import; children’s clothing is zero-rated. A UK VAT-registered importer can use postponed VAT accounting. Nothing is paid at the border, and the import VAT is declared and reclaimed on the same VAT Return, so the net cost is nil. No approval is needed.
자주 묻는 질문(FAQ)
Is a kaftan a dress for UK customs?
It depends on the cut. A kaftan worn as a dress is classified with dresses; a loose robe or cover-up cut can fall under “other garments”. In the UK both are 12% standard and 0% under CETA, so the classification does not change the duty here. It does matter in other markets, such as the United States.
What does not change?
Classification, valuation, labelling and product-safety rules are the same as before. CETA changes the duty rate and nothing else.
Check your own garment
The duty calculators show the standard and CETA rate for each fabric, with a worked example you can change:
We are a garment manufacturer and exporter in India. We issue the certificate of origin for every shipment that qualifies, so your broker can claim the 0% rate. Talk to us about kaftans, 드레스, skirts and scarves for the UK market.
Sources
- GOV.UK: 영국–India CETA, Chapter 2 (trade in goods) and UK tariff schedule
- GOV.UK: 영국–India CETA, Chapter 3 rules of origin and Annex 3A
- business.gov.uk: Tariffs and customs for imports from India (entry into force 15 칠월 2026)
- HMRC: UK Trade Tariff
- GOV.UK: Working out the VAT value using the customs value 그리고 postponed VAT accounting
- Government of India: Trade Connect ePlatform (원산지 증명서)
Indicative information built from official sources, written 7 10월 2026. Rates verified on against the official tariffs. It is not a customs ruling; confirm your classification and origin with your customs broker before you rely on it.
여성복 라인업 기획 및 개발? 협업 프로세스 보기 인도의 여성 의류 제조업체.
