As of 2026-10-07, when these rates were last verified, garments from India pay a standard customs duty of 18–22% in Serbia, plus import VAT of 20%. India has no trade agreement with Serbia, so there is no reduced rate to claim. Dresses, kaftans and skirts are at 22%, while scarves and stoles are at 18%.
Duty by garment and fibre
In every combination listed below, the rate follows the garment, not the fibre or whether the fabric is woven or knitted. The one exception is among tops and blouses, where woven linen is at 18% and the others are at 22%.
| Garment | Woven fibres covered | Knitted fibres covered | Standard duty from India |
|---|---|---|---|
| Dresses | Cotton, viscose / rayon, polyester, silk, linen | Cotton, viscose / rayon, polyester | 22% |
| Kaftans | Cotton, viscose / rayon, polyester, silk, linen | Cotton, viscose / rayon, polyester | 22% |
| Kaftans, loose robe or cover-up cut | Cotton, viscose, polyester, silk, linen | Not listed | 22% |
| Skirts | Cotton, viscose / rayon, polyester, silk, linen | Cotton, viscose / rayon, polyester | 22% |
| Scarves and stoles | Cotton, viscose / rayon, polyester, silk, wool, linen | Cotton, wool | 18% |
| Tops and blouses | Cotton, viscose / rayon, polyester, silk | Cotton, viscose / rayon, polyester | 22% |
| Tops and blouses, linen | Linen | Not listed | 18% |
A kaftan is at the same rate whether it is cut as a loose robe or cover-up or not, so the choice of cut does not change the duty on the fibres listed. If your garment or fibre is not in the table, such as a knitted silk dress or a wool skirt, do not assume it follows the same rate; check with your customs broker.
Blends and sets need more care. The general rules in Serbia’s customs tariff treat a mixture of materials, and products put up in sets for retail sale, as if they consisted of the material or component that gives them their essential character, where that test can be applied. This matters most where the rates differ. A dress sold with a matching scarf as a retail set, for example, may not simply be split between 22% and 18%. Check with your customs broker before you price one.
Serbia’s tariff nomenclature is aligned with the European Union’s Combined Nomenclature for 2026, but the alignment concerns how goods are classified. Use the Serbian rates, not the rates you know from an EU market.
No trade agreement with India
The standard rate is the rate that applies to goods from India, because no agreement gives them anything lower. Serbia’s tariff does set out preferential rates, but under agreements with other partners:
- the European Communities and their member states
- the regional CEFTA agreement in South-East Europe
- the Eurasian Economic Union and its member countries
- Turkey
- the EFTA states
- the United Kingdom
- China
- the United Arab Emirates
- Egypt
India is not on that list. If you compare a quotation from India with one from a partner country, look up the rate for that partner’s goods in the tariff, because the duty difference may be part of the comparison. If your goods pass through a partner country or are made across more than one country, ask your customs broker how their origin will be treated.
How import VAT is charged
Clothing carries Serbia’s standard VAT of 20%, and the same rate applies to all the garments above. It is charged at import on the customs value plus duty, so the duty raises the amount on which VAT is calculated. The order of the sums is therefore:
- establish the customs value of the goods;
- apply the duty rate for your garment, either 22% or 18% in the table above;
- add the duty to the customs value;
- apply VAT of 20% to that total.
A business registered for VAT normally claims it back as input tax on its return, and your customs broker will confirm how this works for you. Our sources describe that recovery for VAT only, so include the duty in your landed cost unless your broker advises otherwise. If you are not registered, ask your broker what the VAT will mean for your cost. The same applies to what goes into the customs value, including freight and insurance, as our sources do not settle that point.
Check your own garment
We manufacture women’s dresses, kaftans, skirts and scarves in India for importers abroad; Talk to us if you are pricing a range for Serbia.
Sources
- Uredba o usklađivanju nomenklature Carinske tarife za 2026 (SG RS 107/2025, consolidated May 2026)
- PDV — Serbia
Indicative information from official sources, written 7 November 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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