Garments made in India enter the United Arab Emirates free of customs duty sob o Acordo de Cooperação Econômica e Comércio entre Índia–UAE Comprehensive Economic Partnership Agreement (CEPA), instead of the standard 5% GCC duty. The exemption depends on one document: a CEPA certificate of origin issued in India. This guide explains the certificate, the origin rule, e o que ele salva. Verificado com fontes oficiais em 7 Outubro 2026.
A taxa, in one line
Standard UAE duty on imported clothing is the 5% GCC common external tariff, charged on the CIF value. Under CEPA, which has applied since 1 May 2022, UAE customs exempts goods of Indian origin from customs duty. This covers vestidos, kaftans, skirts and scarves alike.
O certificado de origem
- Who issues it: an issuing agency in India, through the government’s electronic certificate-of-origin platform (Trade Connect). The certificate is electronic and carries a QR code that UAE customs can verify.
- Who uses it: the importer’s clearing agent in the UAE presents it with the import declaration to claim the exemption.
- Sem isso: a remessa paga o valor total 5% duty.
Does my garment qualify?
Para roupas, the CEPA origin rule is a change of tariff heading plus 40% value addition. Em termos simples, the garment must be made in India from materials of a different kind, como tecido cortado e costurado em um vestido, and at least 40% of its value must be added under the agreement’s rules. Garments cut and sewn in India from fabric normally meet the first test. The value-addition test depends on the cost of imported inputs, which is why the issuing agency checks it before it issues the certificate.
O que economiza em uma remessa
Take cotton dresses invoiced at AED 10,000, with AED 600 freight and AED 50 seguro. The customs value is CIF: DEA 10,650.
| Sem certificado | With CEPA certificate | |
|---|---|---|
| Direitos aduaneiros | 5% = AED 532.50 | 0% = AED 0.00 |
| IVA de importação, 5% do (valor aduaneiro + duty) | DEA 559.13 | DEA 532.50 |
The duty saving is AED 532.50 on this shipment. Import VAT is usually no cost to a registered business: a UAE VAT-registered importer does not pay it at the border. It self-accounts under the reverse-charge mechanism in its VAT return and recovers the same amount as input tax.
Common mistakes that lose the 0% avaliar
- Shipping without the certificate, or with details that do not match the invoice.
- Assuming that another Gulf state gives the same exemption. CEPA covers imports into the UAE only. Other GCC states charge the 5% common tariff unless they have their own agreement with India; Oman’s CEPA with India has applied since 1 Junho 2026.
Verifique sua própria roupa
- Import duty on dresses from India to the UAE, com uma calculadora
- kaftans · Lenços · Saias
Fabricamos e exportamos kaftans, vestidos, skirts and scarves from India. We arrange the CEPA certificate of origin for every qualifying shipment. Fale conosco about the UAE market.
Fontes
- Press Information Bureau, Governo da Índia: Índia–UAE CEPA entered into force (1 May 2022)
- UAE Ministry of Economy: Emirados Árabes Unidos–India CEPA final text, rules of origin
- Abu Dhabi Customs: Emirados Árabes Unidos–India agreement: Indian-origin goods exempt from customs duties
- UAE Government portal: Clearing the customs and paying customs duty
- Governo da Índia: Plataforma eletrônica Trade Connect (certificados de origem)
Informações indicativas de fontes oficiais, escrito 7 Outubro 2026. Tarifas verificadas em contra as tarifas oficiais. Não é uma decisão aduaneira; confirm with your clearing agent before you rely on it.
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