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 oktyabr 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 liboslar, kaftanlar, 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: jo'natma to'liq to'laydi 5% duty.
Does my garment qualify?
Kiyimlar uchun, the CEPA origin rule is a change of tariff heading plus 40% value addition. Oddiy so'zlar bilan aytganda, the garment must be made in India from materials of a different kind, mato kesilgan va libosga tikilgan kabi, 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 sug'urta. The customs value is CIF: AED 10,650.
| Without certificate | With CEPA certificate | |
|---|---|---|
| Bojxona to'lovi | 5% = AED 532.50 | 0% = AED 0.00 |
| Import QQS, 5% ning (bojxona qiymati + duty) | 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% darajasi
- 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 iyun 2026.
O'zingizning kiyimingizni tekshiring
- Import duty on dresses from India to the UAE, with a calculator
- Kaftanlar · Sharflar · Yubkalar
Biz ishlab chiqaramiz va eksport qilamiz kaftanlar, liboslar, Hindistondan yubka va sharflar. We arrange the CEPA certificate of origin for every qualifying shipment. Biz bilan gaplashing about the UAE market.
Manbalar
- Press Information Bureau, Hindiston hukumati: Hindiston–UAE CEPA entered into force (1 may 2022)
- UAE Ministry of Economy: BAA–India CEPA final text, rules of origin
- Abu Dhabi Customs: BAA–India agreement: Indian-origin goods exempt from customs duties
- UAE Government portal: Clearing the customs and paying customs duty
- Hindiston hukumati: Trade Connect ePlatform (kelib chiqish sertifikatlari)
Rasmiy manbalardan olingan indikativ ma'lumotlar, yozilgan 7 oktyabr 2026. Narxlar tasdiqlangan rasmiy tariflarga qarshi. Bu bojxona qarori emas; confirm with your clearing agent before you rely on it.
Ayollar kiyimlari assortimentini ishlab chiqish? Biz qanday ishlayotganimizni ko'ring Hindistonda ayollar kiyimlari ishlab chiqaruvchisi.
B2B qidiruv kitoblarini ko'ring → bizning eng so'nggi to'plamlarimizdan bir ko'rinish. To'liq diapazonni talab qiling: so'rov bo'yicha ko'proq dizaynlar.
