Sourcing knitwear from Nepal: a guide for UAE and Dubai buyers

Our page for UAE buyers states the position plainly: Nepal has no trade agreement with the UAE, so Nepal-made knitwear pays the standard 5% customs duty, plus import VAT. We would rather start there than bury it. This guide is for Dubai brands, uniform suppliers and merchandise buyers deciding whether Nepal belongs on their supplier list anyway: what the duty actually costs, the attestation and customs paperwork your importer of record deals with, how goods reach Jebel Ali and Dubai, and which fabrics hold up in Gulf heat. It is general information, not legal or tax advice; confirm the details with your customs broker.

Where Nepal sits on duty

Dubai Customs charges 5% of the CIF value on most goods, including knitwear. Against the other big knitwear origins, that puts Nepal level with some and behind others:

So against China and Bangladesh there is no duty difference at all. Against India and Vietnam you are paying 5% for something else, such as a lower minimum or a factory that answers to you directly, so compare full landed quotes, not duty alone. Our duty comparison chart sets out the same comparison, with other markets alongside.

On minimums, it is common for large export factories, wherever they are, to set higher minimums per colour for custom work, especially when fabric has to be dyed to order. Ours is 1,000 pieces per style and colour, which suits a capsule range, a hotel group’s uniform refresh or an event merchandise run.

The landed-cost arithmetic

UAE import VAT is 5% of the customs value, which includes insurance and freight, plus the customs duty and fees. For every 1,000 of CIF value, in dirhams or dollars:

• Customs duty at 5%: 50
• Import VAT at 5% of 1,050 (before any fees): 52.50
• Total at the border: 102.50

A VAT-registered importer can account for import VAT on its VAT return under the reverse charge rather than paying it at clearance, so for a registered business the lasting cost is usually the 50 of duty; check your own position with your tax adviser. Because duty is charged on CIF, the freight and insurance to the UAE are taxed too: if we quote FOB Kolkata, add the ocean freight and insurance before you work out duty. Our Incoterms guide explains the difference.

Two smaller charges belong in the budget:

• Invoice attestation. Since 1 February 2023, import invoices of AED 10,000 and above are attested electronically by the UAE Ministry of Foreign Affairs. The fee is AED 150 per invoice plus service fees, paid within 14 days of the bill of entry; paying late adds a fine of AED 500 per invoice.
• Customs declaration fees. Dubai Customs lists import declaration fees of AED 15–100, depending on the declaration type and shipping channel, and adds an AED 20 “Knowledge and Innovation” fee to service charges of AED 50 or more.

The paperwork, and who does what

Dubai Customs lists the documents for a customs declaration as the invoice, the packing list and a certificate of origin, plus any permit for restricted goods. From our side, each shipment carries:

• a commercial invoice with style descriptions, fibre content, HS codes, unit prices, Incoterm and Nepal as the country of origin;
• a packing list by carton, size and colour, with weights and volume;
• a certificate of origin, which we arrange through a Nepali chamber of commerce;
• the bill of lading or air waybill.

Your importer of record needs a UAE trade licence and customs registration, files the bill of entry and completes the invoice attestation. If you are new to importing, our guide to export documents and HS codes for knitwear cover what each document must show.

Getting goods to Jebel Ali and Dubai

By sea. Goods travel by truck or rail from Nepal to Kolkata/Haldia, then by container to Jebel Ali. In 2024 the Port of Kolkata announced a direct Haldia–Chattogram–Jebel Ali container service, the Bengal Middle East Express; ask your forwarder whether it is sailing and how often. Carrier schedules suggest about 2–3 weeks from Kolkata to Jebel Ali, plus the inland leg from Gaindakot. Treat all transit times as indicative.

By air. flydubai flies non-stop from Kathmandu to Dubai, with scheduled flight times of between 4 hours 45 minutes and 5 hours 20 minutes. That is the time in the air, not a delivery promise: export clearance in Kathmandu, handling and UAE import clearance come on top. Air suits samples, launch stock and urgent top-ups, and we quote it FCA Kathmandu.

Bulk production takes 40–50 days after sample approval, so on these figures a sea shipment lands roughly two to three months after you approve the sample. See our freight and lead-time guide for the full picture.

Fabric for heat outside and air-conditioning inside

Gulf garments live two lives: fierce heat outdoors and cold air-conditioning indoors. As a rough guide:

• Tees for outdoor wear. Lighter single jersey, around 140–180 GSM, breathes better than heavyweight streetwear fabric. Combed cotton gives a smoother surface for printing. See our GSM guide.
• Uniform polos. Hotel and hospitality uniforms go through frequent industrial laundering, where cotton-rich CVC or poly-cotton piqué usually holds colour and shape better than 100% cotton. Specify a residual-shrinkage tolerance and test it. Our guide to CVC, TC and polyester for uniforms compares them.
• Layers for air-conditioned spaces. Loop-back French terry feels lighter than brushed fleece, which traps more warmth. The French terry vs fleece guide explains the trade-off.

We source fabric to your spec from established mills, and you choose: our regular mills, OEKO-TEX-certified fabric, or a mill you nominate. We confirm the mill and its country before you order.

Working with us

We are a cut-and-sew knitwear factory in Gaindakot, Nepal: 150+ machines, 26,000–30,000 pieces a month, a minimum of 1,000 pieces per style and colour, samples in 7–14 days after tech-pack review, AQL 2.5 inspection and QR bundle tracking. Screen printing and embroidery are arranged through partner decorators. About 80% of our team are women, all paid above Nepal’s minimum wage.

Send us your tech pack or uniform brief for a quote, EXW Gaindakot, FOB Kolkata or FCA Kathmandu, or start with a sample kit to check fabric, stitching and finish first.