What is the import duty on t-shirts of artificial fibres 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 t-shirts of artificial fibres?

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 t-shirts of artificial fibres?

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 T-shirts of artificial fibres (HS 61099020) from the UAE to India

HS 61099020 · UAE to India · T-SHIRTS

Data last updated: 23 July 2026 · 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

Your shipment value (assessable / CIF, ₹)

Enter your own value to recalculate the table below.

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. New to BCD, SWS and IGST? See the glossary.

What drives the rate

Importing t-shirts of artificial fibres (HS 61099020) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. T-shirts of artificial fibres — viscose, modal and similar regenerated cellulose — carry a 20% MFN basic customs duty that CEPA takes to 0%, with 18% IGST. They sit on a separate eight-digit line from synthetic-fibre T-shirts at 61099010 and cotton T-shirts at 61091000, all at the same rate, so the fibre declaration is about origin documentation rather than duty. Origin is a change of tariff heading plus 40% value addition, and for garments this is effectively a fabric-forward rule: the knitting must happen in the UAE. MFN and IGST are from ICEGATE; some garment lines also carry an alternate per-piece minimum duty, so confirm the current tariff entry before filing. IGST of 18% is creditable, so the durable benefit is the basic-duty saving. Confirm the live rate on ICEGATE before filing.

Import compliance & clearances

Beyond duty, importing t-shirts of artificial fibres (HS 61099020) 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 ↗
DGFT / Textiles Committee Textiles must be free of the banned amines listed for azo dyes; a test report from a recognised laboratory is required, and consignments are sampled at the port. 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 t-shirts of artificial fibres 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 t-shirts of artificial fibres?: 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 t-shirts of artificial fibres?: 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.