Duty - 6114300000 - GSP

We are under impression that duty for garments imported from Sri Lanka, where origin of fabric is India/Viet Nam, is either 0 or a lower rate. Because both countries are part of GSP.

Can anyone please confirm this.

If it is 8%, then why GSP rate is not applicable.

Thanks,

Akash

The commodity code you have displayed (6114 30 00 00) is for knitted or crocheted articles of clothing (or apparel accessories) made of man made fibres. This is showing a duty rate of 12% with a preferential rate of 9.60% for India or Vietnam if you are shipping via Sri Lanka you may need a certificate of origin plus GSP certificate from the origin country to qualify for the discounted duty rate. If you have a regular India supplier they can now apply for a ‘REX’ number which replaces the need for a GSP (REX number must be shown on the suppliers invoice).