Garments imported into Saudi Arabia from India are subject to a standard customs duty rate of 5% and an import Value Added Tax (VAT) rate of 15%, verified as of 7 October 2026. Because there is no preferential trade agreement between Saudi Arabia and India, these baseline rates apply across woven and knitted garment lines. Import VAT is assessed on the total taxable value, which comprises the customs value including freight and insurance to the Saudi port of entry, plus the customs duty.
Customs duty rates on Indian apparel
Saudi Arabia administers customs controls and revenue collection through the Zakat, Tax and Customs Authority (ZATCA). Under the Saudi tariff framework, trade with India is conducted on standard third-country terms because there is no bilateral free trade agreement or preferential trade agreement in place between the two nations.
Consequently, shipments of ready-made garments from India do not benefit from duty reductions or exemptions. Across key women’s apparel lines—including dresses, kaftans, skirts, tops, blouses, and scarves—the baseline customs duty rate is 5%. This 5% tariff applies uniformly whether the items are produced from natural fibres such as cotton, silk, linen, or wool, or from man-made and semi-synthetic fibres such as polyester and viscose / rayon.
Furthermore, the 5% duty rate applies identically across woven and knitted manufacturing methods. Because individual tariff treatment depends on precise fabric blends, garment cuts, and styling characteristics, importers seeking confirmation on specific items should check with your customs broker.
Import duty by garment category and fibre
The Saudi tariff structure maintains consistent 5% duty rates across primary women’s garment categories. The following table illustrates the verified customs duty rates for garments manufactured in India and imported into the Kingdom of Saudi Arabia:
| Garment Category | Fibre Composition | Construction | Standard Customs Duty |
|---|---|---|---|
| Dresses | Cotton, linen, silk, viscose / rayon, or polyester | Woven | 5% |
| Dresses | Cotton, viscose / rayon, or polyester | Knitted | 5% |
| Kaftans | Cotton, linen, silk, viscose / rayon, or polyester | Woven | 5% |
| Kaftans | Cotton, viscose / rayon, or polyester | Knitted | 5% |
| Kaftans (loose robe/cover-up cut) | Cotton, linen, silk, viscose, or polyester | Woven | 5% |
| Skirts | Cotton, linen, silk, viscose / rayon, or polyester | Woven | 5% |
| Skirts | Cotton, viscose / rayon, or polyester | Knitted | 5% |
| Scarves and stoles | Cotton, linen, silk, wool, viscose / rayon, or polyester | Woven | 5% |
| Scarves and stoles | Cotton or wool | Knitted | 5% |
| Tops and blouses | Cotton, linen, silk, viscose / rayon, or polyester | Woven | 5% |
| Tops and blouses | Cotton, viscose / rayon, or polyester | Knitted | 5% |
For kaftans, the 5% duty applies to tailored cuts as well as garments styled in loose robe or cover-up silhouettes made from woven cotton, viscose, polyester, silk, or linen. In the scarves and stoles category, woven styles made from wool, silk, linen, cotton, viscose, or polyester incur the same 5% duty as knitted varieties made from wool or cotton. If your collection contains complex fibre blends or construction techniques not specified above, check with your customs broker.
Import VAT calculation and taxable value
In addition to customs duties, Saudi Arabia levies an import Value Added Tax (VAT) rate of 15% on commercial imports. According to official guidelines issued by ZATCA, VAT at 15% is charged on all imports entering the Kingdom.
Import VAT is not calculated solely on the factory invoice price of the goods. Instead, it is levied on the total taxable value established at the port of entry. ZATCA defines taxable value for imported goods as follows:
- The customs value serves as the starting point, which already includes the cost of the goods, freight, and insurance to the Saudi port of entry.
- Customs duty (assessed at 5% of the customs value) and any other applicable charges, excluding VAT itself, are added to the customs value.
- The sum of these elements constitutes the taxable value.
- Import VAT of 15% is applied directly to this final taxable value.
For VAT-registered commercial entities operating within Saudi Arabia, import VAT paid upon clearance is not necessarily an absolute cost. A VAT-registered importer of record deducts import VAT as input tax under the normal deduction rules, provided the goods are used in its taxable activity. For specific guidance on input tax recovery, tax filing procedures, or customs documentation, check with your customs broker.
Check your own garment
To calculate estimated duties and import VAT for specific garment orders from India to Saudi Arabia, use our dedicated destination calculator:
We manufacture women’s dresses, kaftans, skirts and scarves for international retail brands and independent labels: Talk to us about producing your next collection in India.
Sources
Indicative information from official sources, written 31 October 2026. Rates verified on against the official tariffs. It is not a customs ruling; confirm with your customs broker before you rely on it.
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