Chapter 61 - Knitted or crocheted apparel
HS Code 61102000
Cotton jerseys, pullovers, and cardigans
Official tariff item: Of cotton
Current ICEGATE Duty Structure
| Duty Component | Rate |
|---|---|
| Basic Customs Duty (BCD) | 20% or Rs. 85 per piece, whichever is higher |
| Agriculture Infrastructure and Development Cess (AIDC) | 20% or Rs. 85 per piece, whichever is higher |
| 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 61102000 using the ICEGATE rates above.
BCD on this line is 20% or ₹85 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
Fibre predominance, garment construction, and knitted or crocheted status determine classification.
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
- ICEGATE applies the higher of 20% or ₹85 per piece for both BCD and AIDC.
- Textile-labelling and Legal Metrology declarations may apply to retail packs.