Abaya HS Codes and Customs Duty: What Importers Actually Pay

Your abaya crosses the border as a dress, an "other garment" or a cloak, because customs has no code for the word "abaya". The same abaya can fit more than one of those, and the one your broker picks sets your duty rate. In the United States, the gap between two defensible choices is almost 12 percentage points.

Below: how abayas are classified, how duty and VAT are worked out, what has changed with low-value thresholds, and what to ask your broker. Every rate carries the date it was checked and its source.

This is not customs advice. Tariff rates, thresholds and extra US tariff measures change, sometimes within weeks. Use the figures here to start a conversation with a licensed customs broker, and confirm the rate for your own shipment before you price it.

What is the HS code for an abaya?

There is no HS code for "abaya". Customs classifies an abaya by what it most resembles and how its cloth is made. Woven abayas sit in Chapter 62 of the Harmonized System, usually under heading 6204 (dresses) or 6211 (other garments). Knitted abayas, such as jersey, sit in Chapter 61. A few get argued into 6202, the heading for cloaks.

Chapter 62 covers clothing that is not knitted or crocheted. Chapter 61 is its knitted mirror, with matching headings. The fabrics most abayas are made from, Nida, Korean Nida and crepe, are woven and mostly polyester (see the abaya fabric guide), so most abayas start in Chapter 62.

The fibre then sets the next two digits. Inside 6204, subheading 6204.43 is for synthetic fibres such as polyester, and 6204.44 is for artificial fibres such as viscose. Inside 6211, 6211.43 covers women's garments of man-made fibres, which takes in both, and 6211.42 covers cotton. So send your broker the fibre content, not just a photo.

Why is the code in my country longer than six digits?

The first six digits of an HS code are shared by every country that uses the Harmonized System. Each country then adds its own digits, usually two to four more, to set its own duty rates and keep its own trade statistics. Past six digits, there is no single abaya code that works everywhere.

Take a polyester abaya classified as a dress. The UK tariff lists it as 6204 43 00 00, a ten-digit commodity code. The US schedule lists it as 6204.43.40. Same six-digit root, different tails and different rates: 12% in the UK, 16% base in the US.

The code on a supplier's commercial invoice gives your broker a starting point. The full national code on your import entry is the broker's decision, and the importer of record answers for it.

Why does the heading change the duty so much?

Each heading carries its own rate, and customs charges the rate of the heading it accepts. In the US, a polyester abaya classified as a dress (6204.43.40) or as an other garment (6211.43.10) carries 16% base duty. Classified as an overcoat or cloak (6202.40.20), it carries 27.7%. That is 11.7 points on the same garment.

On $10,000 of polyester abayas, that is $1,600 of duty at 16% and $2,770 at 27.7%. The $1,170 difference comes straight out of your margin, before any additional US tariffs.

Construction drives the argument. A closed abaya that reads as a dress often sits in 6204. Plenty of abayas land in 6211, the catch-all for garments that do not match a named heading. An open abaya worn over other clothes can be argued into 6202, and that argument is expensive. Our guide to abaya types explains the cuts.

The UK publishes its advance tariff rulings, and they show how the "other garments" heading gets used. Ruling 600005936 placed a men's hooded garment, part knitted and part woven, under 6211 as an other garment.

If you import the same styles often and the code is genuinely arguable, ask your customs authority for a binding ruling: an Advance Tariff Ruling in the UK, Binding Tariff Information in the EU, or a CBP ruling in the US. A ruling turns an argument into a decision you can rely on.

Dubai Abaya describes every garment accurately and uses the same code on every shipment, so your import history stays consistent. We will not describe an abaya as something it is not to reach a lower rate.

How is import duty on abayas calculated?

Duty is the customs value of the goods multiplied by the rate for their code. In the UK and EU, customs value is the price of the goods plus freight and insurance to the border. Import VAT is then charged on the customs value plus the duty, so VAT falls on freight and duty too.

Here is a worked example for the UK, with round numbers:

If you are VAT-registered, you can usually reclaim the import VAT; ask your accountant how. The duty stays in your cost.

Not every country uses this base. South Africa starts from the export (FOB) value and adds a 10% uplift for goods from outside its customs union before it applies duty. Ask your broker which base your country uses. Getting it wrong moves your landed cost by the whole freight bill.

Then come the fees. Your broker charges for clearance. A courier that pays duty on your behalf charges for that too; DutyGlobal puts the usual UPS, FedEx and DHL fee at $20 to $30. The US adds a merchandise processing fee on formal entries. All of it belongs in your landed cost, and our shipping and landed cost page shows how we lay those lines out on a quote.

Do low-value thresholds apply to wholesale abaya orders?

Rarely. A de minimis threshold is the value below which a country does not charge duty, and sometimes tax. Wholesale orders are almost always above it: our smallest order is AED 2,000 of goods, well above the UK and EU figures. Several thresholds have also been changing, so never plan a shipment around one without checking.

This is what trade sources reported in September 2026. It is not confirmed against each government's own rules, so treat it as a list of questions for your broker:

• United States: the $800 exemption was suspended on 29 August 2025, so duty applies at any value (Zonos, DutyGlobal).
• United Kingdom: £135 for commercial goods, with the relief due to be removed by 2029 at the latest (Zonos).
• European Union: Zonos lists €150 for duty, with VAT charged from the first euro. Other reports say the €150 exemption ended on 1 July 2026, with a €3 per-item duty on low-value parcels. The sources conflict.
• Canada: CAD 20 for most shipments (Zonos).

The same applies to samples. A sample order is declared at its real value, at least AED 2,000 of goods, so budget for duty on it as you would on any order.

Who pays the duty under DDP and DAP?

Under DDP (delivered duty paid), the seller clears import customs and pays the duty, and nothing is left to pay on arrival. Under DAP (delivered at place), the goods reach your door but you or your broker clear customs and pay duty and tax. Check whether a DDP price includes import VAT. It does not always.

Dubai Abaya quotes DDP and DAP side by side on the lanes where both are offered, and FOB Dubai if you would rather use your own forwarder. The details are on our worldwide shipping page. On a first order, DDP is usually worth the extra cost. Once you have a broker, DAP usually costs less and puts you in control of the classification.

Ask any supplier quoting DDP whether the price is fixed, and for how long. 3PL Center lists a common mistake: sellers who underestimate duty on a DDP quote, then add surcharges later.

How much duty and VAT do abayas pay by country?

At base rates checked in September 2026, abayas pay 12% duty into the UK and EU, 16% into the US as a dress or other garment, and 18% into Canada under 6211.43. The UK, EU and Canada add import VAT or GST. The US has no federal VAT at the border but stacks further tariff measures on its base rate.

Three notes on reading this table:

1. The US figures are base rates only. Additional US tariff measures sit on top and change often. Anyone who quotes you a single all-in US figure without checking that day is guessing.
2. The UK rate is the standard third-country rate. Ask your broker whether UAE origin qualifies for anything lower in your market. Do not assume it does.
3. The last row is deliberate. For Australia, the Gulf states and South Africa, the sources we found disagree, so we would rather send you to a broker than print a wrong number.

What should you ask your customs broker?

Ask for the full national code they would use and why, the total duty including any extra measures, the value duty is charged on, whether any threshold or trade preference applies, and every fee they will add. Get the answers in writing before you pay a deposit, so the landed cost you price from is real.

1. Which national code would you use for this garment, and why that heading rather than the others?
2. What is the total duty, including any additional measures on top of the base rate?
3. Is duty charged on the goods alone, or on goods plus freight and insurance?
4. Does UAE origin qualify for a preferential rate here, and do I need a certificate of origin?
5. Does any low-value threshold apply to this shipment today?
6. Can I reclaim the import VAT or GST?
7. What do I need to register? In the UK that is an EORI number, which is free; in the US, ask about importer of record status and a customs bond.
8. What are your fees, and what will the courier charge for paying duty on my behalf?
9. Is a binding ruling worth it for the styles I buy most?

Send the broker a photo of the front and back, the fibre content, whether the fabric is woven or knitted, whether the abaya opens at the front, and the invoice value per piece. Those details decide the heading.

Should a supplier lower the invoice to cut your duty?

No. Under-declaring the value is customs fraud, and the importer of record carries the liability, not the supplier who suggested it. US prosecutors have pursued apparel importers for undervaluing garments, including cases built on two sets of invoices: one for customs, one showing the real price. One civil fraud case ended in a $13 million settlement.

Our invoice shows what you paid. The penalties at the border are far worse than the duty you would save.

Getting a number for your country

Duty is one line in your landed cost, and it decides more of your margin than most buyers expect. Our guide to abaya profit margins shows how it feeds into your retail price.

For a figure you can plan with, send us your destination and a rough quantity. The quote comes back within 24 hours with freight, the classification we would use and the duty rate we are working to, with where we got it.