Garments made in India enter the United Arab Emirates free of customs duty under the India–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, and what it saves. Checked against official sources on 7 oktober 2026.
The rate, 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 klänningar, kaftaner, skirts and scarves alike.
The certificate of origin
- 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.
- Without it: försändelsen betalar hela 5% tull.
Does my garment qualify?
För plagg, the CEPA origin rule is a change of tariff heading plus 40% value addition. I klartext, the garment must be made in India from materials of a different kind, som tyg klippt och sytt till en klänning, 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.
What it saves on a shipment
Take cotton dresses invoiced at AED 10,000, with AED 600 freight and AED 50 försäkring. The customs value is CIF: AED 10,650.
| Without certificate | With CEPA certificate | |
|---|---|---|
| Tull | 5% = AED 532.50 | 0% = AED 0.00 |
| Importmoms, 5% av (tullvärde + tull) | AED 559.13 | AED 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% hastighet
- 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 Juni 2026.
Kolla ditt eget plagg
- Import duty on dresses from India to the UAE, with a calculator
- Kaftaner · Halsdukar · Kjolar
Vi tillverkar och exporterar kaftaner, klänningar, kjolar och halsdukar från Indien. We arrange the CEPA certificate of origin for every qualifying shipment. Prata med oss about the UAE market.
Källor
- Press Information Bureau, Indiens regering: Indien–UAE CEPA entered into force (1 May 2022)
- UAE Ministry of Economy: Förenade Arabemiraten–India CEPA final text, rules of origin
- Abu Dhabi Customs: Förenade Arabemiraten–India agreement: Indian-origin goods exempt from customs duties
- UAE Government portal: Clearing the customs and paying customs duty
- Indiens regering: Trade Connect ePlatform (ursprungsintyg)
Indicative information from official sources, skriftlig 7 oktober 2026. Priser verifierade på mot de officiella taxorna. Det är inte ett tullbeslut; confirm with your clearing agent before you rely on it.
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