What is the import duty on woven cotton fabric from the UAE to India?

The standard MFN basic customs duty is 10%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 5% IGST applies on the CIF + BCD + SWS base.

How much can CEPA save on woven cotton fabric?

On a CIF value of ₹10,00,000, total duty falls from ₹1,65,500 (MFN) to ₹50,000 (CEPA) — about ₹1,15,500 saved per shipment, scaling with consignment value.

What do I need to claim the CEPA rate on woven cotton fabric?

A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.

Import duty on Woven cotton fabric (HS 52081100) from the UAE to India

HS 52081100 · UAE to India · Textiles

Data last updated: 13 June 2026 · MFN & IGST from ICEGATE; CEPA rate per agreement — verify before filing

Duty breakdown on a ₹10,00,000 shipment

Component	Standard (MFN)	CEPA
Basic customs duty	₹1,00,000	₹0
Social Welfare Surcharge	₹10,000	₹0
IGST	₹55,500	₹50,000
Total duty	₹1,65,500	₹50,000

CEPA duty saving on this example: ₹1,15,500 . Run your own numbers in the import-duty estimator.

What drives the rate

Importing woven cotton fabric (HS 52081100) from the UAE to India attracts a standard MFN basic customs duty of 10%. Under the India–UAE CEPA the preferential basic customs duty is 0%. On a sample assessable value of ₹10,00,000, total duty falls from ₹1,65,500 at the MFN rate to ₹50,000 with CEPA — a saving of ₹1,15,500 per shipment. Cotton fabric is a clean CEPA win: the 10% MFN duty drops to zero and IGST is a low 5%. To originate, the fabric must change tariff sub-heading from its inputs and meet 40% value addition — usually easy where the cotton is spun and woven domestically (raw cotton headings are treated as wholly obtained). MFN and IGST are from ICEGATE; the CEPA preferential rate follows the agreement — verify before filing. Social Welfare Surcharge adds 10% on the basic duty and 5% IGST applies on top — though IGST is recoverable as input tax credit, so the lasting benefit is the basic-duty saving. Always confirm the live rate for HS 52081100 on ICEGATE or CBIC before filing.

Frequently asked questions

What is the import duty on woven cotton fabric from the UAE to India?: The standard MFN basic customs duty is 10%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 5% IGST applies on the CIF + BCD + SWS base.
How much can CEPA save on woven cotton fabric?: On a CIF value of ₹10,00,000, total duty falls from ₹1,65,500 (MFN) to ₹50,000 (CEPA) — about ₹1,15,500 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on woven cotton fabric?: A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.