What is the import duty on cotton t-shirts and apparel from the UAE to India?

The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.

How much can CEPA save on cotton t-shirts and apparel?

On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹1,80,000 (CEPA) — about ₹2,59,600 saved per shipment, scaling with consignment value.

What do I need to claim the CEPA rate on cotton t-shirts and apparel?

A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.

Import duty on Cotton T-shirts and apparel (HS 61091000) from the UAE to India

HS 61091000 · 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	₹2,00,000	₹0
Social Welfare Surcharge	₹20,000	₹0
IGST	₹2,19,600	₹1,80,000
Total duty	₹4,39,600	₹1,80,000

CEPA duty saving on this example: ₹2,59,600 . Run your own numbers in the import-duty estimator.

What drives the rate

Importing cotton t-shirts and apparel (HS 61091000) from the UAE to India attracts a standard MFN basic customs duty of 20%. 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 ₹4,39,600 at the MFN rate to ₹1,80,000 with CEPA — a saving of ₹2,59,600 per shipment. Apparel carries one of the steepest MFN duties at 20%, so CEPA's zero rate is a large saving. Knitted garments must change tariff heading and add 40% regional value to originate — a real test when fabric is imported. Note the textile de-minimis allows up to 7% non-originating material by weight. 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 18% 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 61091000 on ICEGATE or CBIC before filing.

Frequently asked questions

What is the import duty on cotton t-shirts and apparel from the UAE to India?: The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
How much can CEPA save on cotton t-shirts and apparel?: On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹1,80,000 (CEPA) — about ₹2,59,600 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on cotton t-shirts and apparel?: A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.