Chapter 61 - Knitted or crocheted apparel
HS Code 61091000
Cotton T-shirts and vests, knitted
Official tariff item: Of cotton
Current ICEGATE Duty Structure
| Duty Component | Rate |
|---|---|
| Basic Customs Duty (BCD) | 20% or Rs. 45 per piece, whichever is higher |
| Agriculture Infrastructure and Development Cess (AIDC) | 20% |
| Social Welfare Surcharge (SWS) | 10% of BCD |
| Integrated GST (IGST) | 18% |
Source: ICEGATE Trade Guide on Imports. The table uses effective rates returned by ICEGATE where notification data is present. Actual payable duty can still depend on assessable value, preference claims, product-specific cesses, and shipment conditions.
Import Duty Calculator
Enter the assessable value (CIF value in rupees) to estimate the duty payable under HS 61091000 using the ICEGATE rates above.
BCD on this line is 20% or ₹45 per piece, whichever is higher, so the quantity affects the duty.
| Component | Amount |
|---|
This estimate applies the rates returned by the ICEGATE duty page, including effective notification rates and any listed safeguard rate represented above. It does not determine eligibility for preference claims, anti-dumping measures, or shipment-specific notification conditions.
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.