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India FTA Duty Toolkit

Import duty on Cotton casement fabric (HS 52091113) from the UAE to India

HS 52091113 · UAE to India · Woven fabrics of cotton

Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). CEPA preferential rate per the India–UAE CEPA schedule. Verify your exact HS line 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 cotton casement fabric (HS 52091113) 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 casement fabric — heavier cotton cloth above 200 g/m², used for curtains and furnishing — carries a 10% MFN basic customs duty, taken to 0% by CEPA. The weight threshold is what separates heading 5209 from 5208, and both sit at the same 10% rate, so the classification matters for the Certificate of Origin rather than for the money. IGST is 5%. Origin needs a sub-heading change plus 40% value addition. Furnishing buyers should compare this against importing the finished made-up article under Chapter 63, which carries the same 10% but 18% IGST. MFN and IGST are from ICEGATE; the preferential rate is India's CEPA Annex 2A schedule. 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 52091113 on ICEGATE or CBIC before filing.

Import compliance & clearances

Beyond duty, importing cotton casement fabric (HS 52091113) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.

  • DGFT Valid IEC (Importer-Exporter Code) required; ITC(HS) import policy: Free source ↗

Indicative and non-exhaustive — verify the current DGFT / BIS / FSSAI / CDSCO notification for your exact 8-digit HS line before importing. Not customs or legal advice.

Frequently asked questions

What is the import duty on cotton casement 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 cotton casement 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 cotton casement 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.