Chapter 61 - Knitted or crocheted apparel
HS Code 61091000
Cotton T-shirts and vests, knitted
Official tariff item: Of cotton
Standard Duty Structure
| Duty Component | Rate |
|---|---|
| Basic Customs Duty (BCD) | 20% |
| Agriculture Infrastructure and Development Cess (AIDC) | 20% |
| Social Welfare Surcharge (SWS) | 10% of BCD |
| Integrated GST (IGST) | 18% |
Source: ICEGATE Trade Guide on Imports. Actual payable duty depends on assessable value, exemptions, preference claims, and product-specific cesses.
Import Duty Calculator
Enter the assessable value (CIF value in rupees) to estimate the duty payable under HS 61091000 at the standard rates above.
BCD on this line is 20% or ₹45 per piece, whichever is higher, so the quantity affects the duty.
| Component | Amount |
|---|
Estimate follows the standard-rate calculation shown on the ICEGATE duty page for this code. It does not account for exemption notifications, trade-agreement preference claims, anti-dumping or safeguard duties.
Classification Note
BCD on this line is 20% or Rs. 45 per piece, whichever is higher, so low-value garments can attract a higher effective rate than 20%. T-shirts of other fibres fall under 610990 lines.
Common Customs Paperwork
- Bill of Entry
- Commercial Invoice
- Packing List
These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.
Agency Checks To Verify
- Textile imports need a pre-shipment inspection certificate from an accredited lab of the exporting country, or a valid test report from the Textile Committee or CSRTI, confirming absence of prohibited azo dyes. Imports from the EU, Serbia, Poland, Denmark, China, Australia, Canada, Japan, and South Korea are exempt from azo-dye testing.