
For a boutique buying abayas from the UAE for the first time, customs is often the most worrying part — mostly because it is unfamiliar. The principles are the same across most markets, even though the rates and rules differ. This guide explains those principles and points you to the official authority for each market. It deliberately does not state duty or tax rates: they depend on the exact product, they change, and a rate copied from a web page is not something to base a purchase on.
Two kinds, broadly. Import duty is a tax on the goods themselves, set as a percentage of their value according to how they are classified. Import VAT or GST is a consumption tax charged on imports in most of the markets covered here — the UK, the EU, Canada and Australia. The United States has no federal VAT, though duties still apply.
Carriers and couriers often charge a handling or brokerage fee on top, for processing the customs entry on your behalf. Ask your carrier in advance so it is not a surprise at delivery.
Customs authorities classify goods using the Harmonized System, a coding system maintained by the World Customs Organization and used by most countries. Clothing falls in two chapters: chapter 61 for knitted or crocheted garments, and chapter 62 for garments that are not knitted — that is, woven.
This matters because the classification decides the duty rate. Most abayas in crêpe, nida, linen or silk are woven; an abaya in jersey is knitted. Within each chapter, the code narrows further by garment type and fibre. Your customs authority, or a customs broker, can confirm the right code for your goods.
Usually the buyer, as the importer — unless the supplier has agreed to pay them. Who pays is decided by the shipping terms you agree, commonly expressed as Incoterms, a set of standard trade terms published by the International Chamber of Commerce.
Two are worth knowing. Under DAP (Delivered at Place), the seller delivers to your address and you pay the import duty and tax. Under DDP (Delivered Duty Paid), the seller delivers and pays duty and tax on your behalf. Whatever terms you agree, make sure they are written down before you order. For NAH orders, ask us which terms apply and we will quote a landed cost.
Many markets have — or had — a threshold below which low-value shipments are exempt from some charges. These thresholds have changed in several markets in recent years, in some cases being reduced or removed entirely. A threshold you read about a few years ago may no longer apply. Check the current position with your customs authority before assuming any exemption.
Trade agreements can reduce or remove duty on goods of qualifying origin, and the position differs between countries and changes as agreements are negotiated. Whether any agreement applies to your order depends on your country and on the goods' rules of origin. Your customs authority is the place to check; we do not publish a view on it.
Imports into the UK may be charged customs duty and import VAT. HMRC administers customs, and GOV.UK publishes guidance on importing goods into the UK and on paying for goods sent from abroad. Our UK wholesale page covers the market in more detail.
The EU is a customs union with a common external tariff, so duty rates on goods from outside the EU are set at EU level, while import VAT is charged at the rate of the member state where the goods enter consumption. The European Commission publishes guidance on customs and on the EU's tariff database.
US Customs and Border Protection administers imports. Duties apply according to the goods' classification in the US tariff schedule; there is no federal VAT. US textile products must also meet federal labelling requirements before sale — see our guide to private label labelling.
The Canada Border Services Agency administers imports. Duties may apply according to classification, and GST, or HST in participating provinces, is charged on imports. Canadian textile labelling must be in English and French.
The Australian Border Force administers imports. Duty may apply according to classification, and GST applies to imported goods. Australia also has a mandatory care labelling standard for clothing.
| Market | Authority | Import consumption tax |
|---|---|---|
| United Kingdom | HMRC | Import VAT |
| European Union | National customs of the member state | Import VAT at that state's rate |
| United States | US Customs and Border Protection | No federal VAT |
| Canada | Canada Border Services Agency | GST, or HST in participating provinces |
| Australia | Australian Border Force | GST |
Typically a commercial invoice from the supplier, stating what the goods are, what they are made of, their value and their origin; a packing list; and the carrier's shipping documents. On courier shipments, the courier usually prepares the customs entry using this information. Accurate descriptions — including fibre content — help goods clear smoothly and help your broker classify them correctly.
Tell us your order and destination and we will quote your landed cost.
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