Indian ITC-HS · Section XI
Chapter 61
Articles of apparel and clothing accessories, knitted or crocheted
16 Headings105 Subheadings190 Tariff Items
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)
Section XI
TEXTILES AND TEXTILE ARTICLES
Popular products in Chapter 61
Jump straight to the HSN code, GST rate and import duty for common goods in this chapter.
Showing each item's best available FTA rate beside its MFN baseline.
Headings, subheadings & tariff items
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61031010Of silkMFN 20%→0%61031020Of cottonMFN 20%→0%61031030Of artificial fibresMFN 20%→0%61031090OtherMFN 20%→0%61032200Of cottonMFN 20%→0%61032300Of synthetic fibresMFN 20%→0%61032910Of silkMFN 20%→0%61032920Of artificial fibresMFN 20%→0%61032990Other ---- Jackets and blazers :MFN 20%→0%61033100Of wool or fine animal hairMFN 20%→0%61033200Of cottonMFN 20%→0%61033300Of synthetic fibresMFN 20%→0%61033910Of silkMFN 20%→0%61033920Of artificial fibresMFN 20%→0%61033990Other ---- Trousers, bib and brace overalls, breeches and shorts :MFN 20%→0%61034100Of wool or fine animal hairMFN 20%→0%61034200Of cottonMFN 20%→0%61034300Of synthetic fibresMFN 20%→0%61034910Of silkMFN 20%→0%61034920Of artificial fibresMFN 20%→0%61034990OtherMFN 20%→0%
61041300Of synthetic fibresMFN 20%→0%61041910Of silkMFN 20%→0%61041920Of artificial fibresMFN 20%→0%61041990Other ---- Ensembles :MFN 20%→0%61042200Of cottonMFN 20%→0%61042300Of synthetic fibresMFN 20%→0%61042910Of silkMFN 20%→0%61042920Of artificial fibresMFN 20%→0%61042990Other ---- Jackets and blazers :MFN 20%→0%61043100Of wool or fine animal hairMFN 20%→0%61043200Of cottonMFN 20%→0%61043300Of synthetic fibresMFN 20%→0%61043910Of silkMFN 20%→0%61043920Of artificial fibresMFN 20%→0%61043990Other ---- Dresses:MFN 20%→0%61044100Of wool or fine animal hairMFN 20%→0%61044200Of cottonMFN 20%→0%61044300Of synthetic fibres whichever is higherMFN 30.62%→0%61044400Of artificial fibres which ever is higherMFN 23.75%→0%61044910Of silk whichever is higherMFN 20%→0%61044990Of other fibres whichever is higher ---- Skirts and divided skirts :MFN 22%→0%61045100Of wool or fine animal hair whichever is higherMFN 20%→0%61045200Of cotton whichever is higherMFN 23.9%→0%61045300Of synthetic fibres which ever is higherMFN 20%→0%61045910Of silk which ever is higherMFN 20%→0%61045920Of artificial fibres which ever is higherMFN 25.86%→0%61045990Of other fibres which ever is higher ---- Trousers, bib and brace overalls, breeches and shorts :MFN 20%→0%61046100Of wool or fine animal hairMFN 20%→0%61046200Of cottonMFN 20%→0%61046300Of synthetic fibresMFN 20%→0%61046910Of silkMFN 20%→0%61046920Of artificial fibresMFN 20%→0%61046990OtherMFN 20%→0%
61051010Shirts, hand crocheted whichever is higherMFN 20%→0%61051020Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crochetedMFN 20%→0%61051090Other whichever is higherMFN 20%→0%61052010Of synthetic fibres whichever is higherMFN 20%→0%61052020Of artificial fibres whichever is higherMFN 20%→0%61059010Of silk whichever is higherMFN 20%→0%61059090Other whichever is higherMFN 20%→0%
61061000Of cotton whichever is higherMFN 20%→0%61062010Of synthetic fibres whichever is higherMFN 20%→0%61062020Of artificial fibres whichever is higherMFN 20%→0%61069010Of silk whichever is higherMFN 20%→0%61069020Of wool or fine animal hair whichever is higherMFN 20%→0%61069090Other whichever is higherMFN 20%→0%
61071100Of cottonMFN 20%→0%61071210Of synthetic fibres whichever is higherMFN 20%→0%61071220Of artificial fibres whichever is higherMFN 20%→0%61071910Of silkMFN 20%→0%61071990Other ---- Night shirts and pyjamas :MFN 20%→0%61072100Of cottonMFN 20%→0%61072210Of synthetic fibresMFN 20%→0%61072220Of artificial fibresMFN 20%→0%61072910Of silkMFN 20%→0%61072920Of wool or fine animal hairMFN 20%→0%61072990Other ---- Other :MFN 20%→0%61079110Gengis (Vests), other than hand crochetedMFN 20%→0%61079190OtherMFN 20%→0%61079910Of silkMFN 20%→0%61079920Of wool or fine animal hairMFN 20%→0%61079990OtherMFN 20%→0%
61081110Of synthetic fibresMFN 20%→0%61081120Of artificial fibresMFN 20%→0%61081910Of silkMFN 20%→0%61081920Of cottonMFN 20%→0%61081990Of other fibres ---- Briefs and panties :MFN 20%→0%61082100Of cotton whichever is higherMFN 22.22%→0%61082210Of synthetic fibres whichever is higherMFN 20%→0%61082220Of artificial fibres whichever is higherMFN 20%→0%61082910Of silkMFN 20%→0%61082990OtherMFN 20%→0%61083100Of cottonMFN 20%→0%61083210Of synthetic fibresMFN 20%→0%61083220Of artificial fibresMFN 20%→0%61083910Of silkMFN 10%→0%61083990Other ---- Other :MFN 20%→0%61089100Of cotton whichever is higherMFN 20%→0%61089210Of synthetic fibres whichever is higherMFN 20%→0%61089220Of artificial fibres whichever is higherMFN 20%→0%61089910Of silkMFN 20%→0%61089920Of wool or fine animal hairMFN 10%→0%61089990Of other textile materialsMFN 20%→0%
61091000Of cotton whichever is higherMFN 20%→0%61099010Of synthetic fibres whichever is higherMFN 20%→0%61099020Of artificial fibres whichever is higherMFN 20%→0%61099030Of silk whichever is higherMFN 20%→0%61099040Of wool or fine animal hair whichever is higherMFN 20%→0%61099090Other whichever is higherMFN 20%→0%
61101110Jerseys whichever is higherMFN 20%→0%61101120Sweaters and cardigans whichever is higherMFN 27.8%→0%61101190Other whichever is higherMFN 20%→0%61101200Of Kashmir (cashmere) goats whichever is higherMFN 20%→0%61101900Other whichever is higherMFN 20%→0%61102000Of cotton whichever is higherMFN 20%→0%61103010Of synthetic fibres whichever is higherMFN 20%→0%61103020Of artificial fibres whichever is higherMFN 20%→0%61109000Of other textile materials whichever is higherMFN 20%→0%
61121100Of cottonMFN 20%→0%61121200Of synthetic fibresMFN 20%→0%61121910Of silkMFN 10%→0%61121920Of wool or fine animal hairMFN 20%→0%61121930Of artificial fibresMFN 20%→0%61121990OtherMFN 20%→0%61122010Of silkMFN 10%→0%61122020Of wool or fine animal hairMFN 20%→0%61122030Of cottonMFN 20%→0%61122040Of synthetic fibresMFN 20%→0%61122050Of artificial fibresMFN 20%→0%61122090Other ---- Men's or boys' swimwear :MFN 20%→0%61123100Of synthetic fibresMFN 20%→0%61123910Of silkMFN 20%→0%61123920Of artificial fibresMFN 20%→0%61123990OtherMFN 20%→0%61124100Of synthetic fibreMFN 20%→0%61124910Of silkMFN 10%→0%61124920Of artificial fibresMFN 20%→0%61124990OtherMFN 20%→0%
61151000graduated compression hosiery for example, (stockings for varicose veins)MFN 20%→0%61152100Of synthetic fibres, measuring decitexMFN 20%→0%61152200Of synthetic fibres, measuring decitex or moreMFN 20%→0%61152910Of silkMFN 20%→0%61152920Of wool or fine animal hairMFN 20%→0%61152930Of artificial fibresMFN 20%→0%61152990OtherMFN 20%→0%61153000Other women's full-length or knee-length hosiery, measuring decitexMFN 20%→0%61159400Of wool or fine animal hair pa 20%MFN 20%→0%61159500Of cotton pa 20%MFN 20%→0%61159600Of synthetic fibres pa 20%MFN 20%→0%61159910Of artificial fibres pa 20%MFN 20%→0%61159990Other pa 20%MFN 20%→0%
61161000Impregnated, coated, covered or pa 20% laminated with plastics or rubber ---- Other :MFN 20%→0%61169100Of wool or fine animal hair pa 20%MFN 20%→0%61169200Of cotton pa 20%MFN 20%→0%61169300Of synthetic fibres pa 20%MFN 20%→0%61169910Of artificial fibres pa 20%MFN 20%→0%61169990Other pa 20%MFN 20%→0%
61171010Of silkMFN 20%→0%61171020Of woolMFN 20%→0%61171030Of cottonMFN 20%→0%61171040Of man-made fibresMFN 20%→0%61171090OtherMFN 20%→0%61178010Of silkMFN 20%→0%61178020Of woolMFN 20%→0%61178030Of cottonMFN 20%→0%61178040Of man-made fibresMFN 20%→0%61178090OtherMFN 20%→0%61179000Parts Exemption to fabrics (including interlining) imported into India against a valid Special Advance Authorisation issued by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade Policy: [Notfn. No. 45/16-Cus., dt. 13.8. 2016 as amended by 26/17, 79/17, 35/18, 66/18, 8/19, 18/2020, 23/21, 19/22, 37/22]. In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts fabrics (including interlining) imported into India against a valid Special Advance Authorisation (hereinafter referred to as the said authorisation) issued by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade Policy from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) and from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, integrated tax leviable thereon under sub-section (7) of section 3, the goods and services tax compensation cess leviable thereon under sub-section (9) of section 3, safeguard duty leviable thereon under section 8B, countervailing duty leviable thereon under section 9 and anti-dumping duty leviable thereon under section 9A of the Customs Tariff Act, subject to the following conditions, namely :- (i) that the said authorisation is produced before the proper officer at the time of clearance for debit; (ii) that the said authorisation is meant for import of fabric only and bears,- (a) the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter; and (b) the description and other specifications of the fabrics to be imported and the description, quantity and value of exports of the product falling under Chapter 61 or 62 of the said First Schedule to the Customs Tariff Act; (iii) that the fabrics imported corresponds to the description and other specifications (where appli- cable) mentioned in the authorisation and are in terms of para 4.12 of the Foreign Trade Policy and the value and quantity thereof are within the limits specified in the said authorisation; (iv) that the importer at the time of clearance of the imported fabric executes a bond with such surety or security and in such Form and for such sum as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable, but for the exemption contained herein, on the imported materials in respect of which the conditions specified in this notification are not complied with, together with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials: Provided that in relation to the said authorisation issued to a merchant exporter, the bond required to be executed by the importer in terms of this notification shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions speci- fied in this notification; (v) that the imports and exports are undertaken through the seaports, airports or through the inland container depots or through the land customs stations as mentioned in the Table 2 annexed to the Notification No.16/2015 - Customs dated 01.04.2015 or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005): Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other Sea-port, Airport, Inland Container Depot or through a Land Customs Station within his jurisdiction; (vi) that the export is made subject to pre-import condition on the fabrics in terms of notified Standard Input Output Norms (SION) or under prior fixation of norms for fabric only; (vii) that the export obligation as specified in the said authorisation (both in value and quantity terms) is discharged within the period specified in the said authorisation or within such extended period as may be granted by the Regional Authority through physical exports of products (in which the pre-imported fabric is physically incorporated) falling under Chapter 61 or 62 of the First Schedule to the Customs Tariff Act manufactured in India which are specified in the said authorisation; (viii) that the importer produces evidence of discharge of export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the expiry of period allowed for fulfillment of export obligation, or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow; (ix) that the said authorisation shall not be transferred and the said fabrics shall not be transferred or sold; Provided that the said fabrics may be transferred to a job worker for processing subject to complying the conditions specified in the relevant goods and services tax provisions permitting transfer of materials for job work; Provided further that, no such transfer for purposes of job work shall be effected to the units located in areas eligible for area based exemptions from the levy of excise duty in terms of notification Nos. 32/1999- Central Excise dated 08.07.1999, 33/1999-Central Excise dated 08.07.1999, 39/2001-Central Excise dated 31.07.2001, 56/2002- Central Excise dated 14.11.2002, 57/2002- Central Excise dated 14.11.2002, 49/2003- Central Excise dated 10.06.2003, 50/2003- Central Excise dated 10.06.2003, 56/2003- Central Excise dated 25.06.2003, 71/03- Central Excise dated 09.09.2003, 8/2004- Central Excise dated 21.01.2004 and 20/2007- Central Excise dated 25.04.2007. (xii) Omitted 2. Where the fabrics are found defective or unfit for use, the said fabrics may be re-exported back to the foreign supplier within six months from the date of clearance of the said fabrics or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow: Provided that at the time of re-export, the fabrics are identified as the same fabric which was imported to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. Explanation, - For the purposes of this notification,- (I) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the Government of India in the Ministry of Commerce and Industry issued vide notification No. 01/2015-2020, dated the 1st April 2015 as amended from time to time; (II) "Regional Authority" means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant an authorisation under the said Act. 3. This notification shall come into force on the 1st day of September 2016. Exemption to the Goods as specified below: [Notfn. No. 27/23-Cus., dt. 01.04.2023 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts fabrics (including interlining) imported into India against a valid Special Advance Authorisation (hereinafter referred to as the said authorisation) issued by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade Policy from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) and from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, integrated tax leviable thereon under sub-section(7) of section 3, the goods and services tax compensation cess leviable thereon under sub-section (9) of section 3, safeguard duty leviable thereon under section 8B, countervailing duty leviable thereon under section 9 and anti-dumping duty leviable thereon under section 9A of the Customs Tariff Act, subject to the following conditions, namely :- (i) that the said authorisation is produced before the proper officer at the time of clearance for debit; (ii) that the said authorisation is meant for import of fabric only and bears,- (a) the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter; and (b) the description and other specifications of the fabrics to be imported and the description, quantity and value of exports of the product falling under Chapter 61 or 62 of the said First Schedule to the Customs Tariff Act; (iii) that the fabrics imported corresponds to the description and other specifications (where applicable) mentioned in the authorisation and are in terms of para 4.12 of the Foreign Trade Policy and the value and quantity thereof are within the limits specified in the said authorisation; (iv) that the importer at the time of clearance of the imported fabric executes a bond with such surety or security and in such Form and for such sum as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable, but for the exemption contained herein, on the imported materials in respect of which the conditions specified in this notification are not complied with, together with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials: Provided that in relation to the said authorisation issued to a merchant exporter, the bond required to be executed by the importer in terms of this notification shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; (v) that the imports and exports are undertaken through the seaports, airports or through the inland container depots or through the land customs stations as specified in the Table 2 annexed to the Notification No. 26/2023-Customs dated 1st April, 2023 or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005): Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be speci fied by him, permit import and export through any other Seaport, Airport, Inland Container Depot or through a Land Customs Station within his jurisdiction; (vi) that the export is made subject to pre-import condition on the fabrics in terms of notified Standard Input Output Norms (SION) or under prior fixation of norms or on the basis of self declaration as per para 4.04A(ii) of Foreign Trade Policy for fabric only; (vii) that the export obligation as specified in the said authorisation (both in value and quantity terms) is discharged within the period specified in the said authorisation or within such extended period as may be granted by the Regional Authority through physical exports of products (in which the preimported fabric is physically incorporated) falling under Chapter 61 or 62 of the First Schedule to the Customs Tariff Act manufactured in India which are specified in the said authorisation; (viii) that the importer produces evidence of discharge of export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the expiry of period allowed for fulfilment of export obligation, or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow; (ix) that the said authorisation shall not be transferred and the said fabrics shall not be transferred or sold; Provided that the said fabrics may be transferred to a job worker for processing subject to complying the conditions specified in the relevant goods and services tax provisions permitting transfer of materials for job work; 2. Where the fabrics are found defective or unfit for use, the said fabrics may be re-exported back to the foreign supplier within six months from the date of clearance of the said fabrics or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow: Provided that at the time of re-export, the fabrics are identified as the same fabric which was imported to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. Explanation, - For the purposes of this notification,- (I) "Foreign Trade Policy" means the Foreign Trade Policy, 2023, published by the Government of India in the Ministry of Commerce and Industry, vide notification No. 01/2023, dated the 31st March, 2023; (II) "Regional Authority" means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant an authorisation under the said Act.MFN 20%→0%
All tariff codes in Chapter 61
Flat index of every 8-digit tariff item in this chapter, grouped by 4-digit heading.
6101MEN'S OR BOYS' OVERCOATS, CARCOATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI- JACKETS), WIND-CHEATERS, WIND- JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF HEADING 6103
6102WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI- JACKETS), WIND-CHEATERS, WIND- JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF HEADING 6104
6103MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIBAND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIM WEAR), KNITTED OR CROCHETED
- 61031010Of silk
- 61031020Of cotton
- 61031030Of artificial fibres
- 61031090Other
- 61032200Of cotton
- 61032300Of synthetic fibres
- 61032910Of silk
- 61032920Of artificial fibres
- 61032990Other ---- Jackets and blazers :
- 61033100Of wool or fine animal hair
- 61033200Of cotton
- 61033300Of synthetic fibres
- 61033910Of silk
- 61033920Of artificial fibres
- 61033990Other ---- Trousers, bib and brace overalls, breeches and shorts :
- 61034100Of wool or fine animal hair
- 61034200Of cotton
- 61034300Of synthetic fibres
- 61034910Of silk
- 61034920Of artificial fibres
- 61034990Other
6104WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, BLAZERS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIM WEAR), KNITTED OR CROCHETED ---- Suits :
- 61041300Of synthetic fibres
- 61041910Of silk
- 61041920Of artificial fibres
- 61041990Other ---- Ensembles :
- 61042200Of cotton
- 61042300Of synthetic fibres
- 61042910Of silk
- 61042920Of artificial fibres
- 61042990Other ---- Jackets and blazers :
- 61043100Of wool or fine animal hair
- 61043200Of cotton
- 61043300Of synthetic fibres
- 61043910Of silk
- 61043920Of artificial fibres
- 61043990Other ---- Dresses:
- 61044100Of wool or fine animal hair
- 61044200Of cotton
- 61044300Of synthetic fibres whichever is higher
- 61044400Of artificial fibres which ever is higher
- 61044910Of silk whichever is higher
- 61044990Of other fibres whichever is higher ---- Skirts and divided skirts :
- 61045100Of wool or fine animal hair whichever is higher
- 61045200Of cotton whichever is higher
- 61045300Of synthetic fibres which ever is higher
- 61045910Of silk which ever is higher
- 61045920Of artificial fibres which ever is higher
- 61045990Of other fibres which ever is higher ---- Trousers, bib and brace overalls, breeches and shorts :
- 61046100Of wool or fine animal hair
- 61046200Of cotton
- 61046300Of synthetic fibres
- 61046910Of silk
- 61046920Of artificial fibres
- 61046990Other
6105MEN'S OR BOYS' SHIRTS, KNITTED OR CROCHETED
- 61051010Shirts, hand crocheted whichever is higher
- 61051020Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted
- 61051090Other whichever is higher
- 61052010Of synthetic fibres whichever is higher
- 61052020Of artificial fibres whichever is higher
- 61059010Of silk whichever is higher
- 61059090Other whichever is higher
6106WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-BLOUSES, KNITTED OR CROCHETED
6107MEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED ---- Underpants and briefs :
- 61071100Of cotton
- 61071210Of synthetic fibres whichever is higher
- 61071220Of artificial fibres whichever is higher
- 61071910Of silk
- 61071990Other ---- Night shirts and pyjamas :
- 61072100Of cotton
- 61072210Of synthetic fibres
- 61072220Of artificial fibres
- 61072910Of silk
- 61072920Of wool or fine animal hair
- 61072990Other ---- Other :
- 61079110Gengis (Vests), other than hand crocheted
- 61079190Other
- 61079910Of silk
- 61079920Of wool or fine animal hair
- 61079990Other
6108WOMEN'S OR GIRLS' SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHT DRESSES, PYJAMAS, NEGLIGEES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED ---- Slips and petticoats :
- 61081110Of synthetic fibres
- 61081120Of artificial fibres
- 61081910Of silk
- 61081920Of cotton
- 61081990Of other fibres ---- Briefs and panties :
- 61082100Of cotton whichever is higher
- 61082210Of synthetic fibres whichever is higher
- 61082220Of artificial fibres whichever is higher
- 61082910Of silk
- 61082990Other
- 61083100Of cotton
- 61083210Of synthetic fibres
- 61083220Of artificial fibres
- 61083910Of silk
- 61083990Other ---- Other :
- 61089100Of cotton whichever is higher
- 61089210Of synthetic fibres whichever is higher
- 61089220Of artificial fibres whichever is higher
- 61089910Of silk
- 61089920Of wool or fine animal hair
- 61089990Of other textile materials
6109VESTS, KNITTED OR CROCHETED
6110JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS AND SIMILAR ARTICLES, KNITTED OR CROCHETED ---- Of wool or fine animal hair :
- 61101110Jerseys whichever is higher
- 61101120Sweaters and cardigans whichever is higher
- 61101190Other whichever is higher
- 61101200Of Kashmir (cashmere) goats whichever is higher
- 61101900Other whichever is higher
- 61102000Of cotton whichever is higher
- 61103010Of synthetic fibres whichever is higher
- 61103020Of artificial fibres whichever is higher
- 61109000Of other textile materials whichever is higher
6111BABIES' GARMENTS AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
6112TRACK SUITS, SKI SUITS AND SWIMWEAR, KNITTED OR CROCHETED ---- Track suits :
- 61121100Of cotton
- 61121200Of synthetic fibres
- 61121910Of silk
- 61121920Of wool or fine animal hair
- 61121930Of artificial fibres
- 61121990Other
- 61122010Of silk
- 61122020Of wool or fine animal hair
- 61122030Of cotton
- 61122040Of synthetic fibres
- 61122050Of artificial fibres
- 61122090Other ---- Men's or boys' swimwear :
- 61123100Of synthetic fibres
- 61123910Of silk
- 61123920Of artificial fibres
- 61123990Other
- 61124100Of synthetic fibre
- 61124910Of silk
- 61124920Of artificial fibres
- 61124990Other
6114OTHER GARMENTS, KNITTED OR CROCHETED
6115PANTYHOSE, TIGHTS, STOCKINGS, SOCKS AND OTHER HOSIERY, INCLUDING GRADUATED COMPRE SSION HOSIERY (FOR EXAMPLE, STOCKINGS FOR VARICOSE VEINS) AND FOOTWEAR WITHOUT APPLIED SOLES, KNITTED OR CROCHETED
- 61151000graduated compression hosiery for example, (stockings for varicose veins)
- 61152100Of synthetic fibres, measuring decitex
- 61152200Of synthetic fibres, measuring decitex or more
- 61152910Of silk
- 61152920Of wool or fine animal hair
- 61152930Of artificial fibres
- 61152990Other
- 61153000Other women's full-length or knee-length hosiery, measuring decitex
- 61159400Of wool or fine animal hair pa 20%
- 61159500Of cotton pa 20%
- 61159600Of synthetic fibres pa 20%
- 61159910Of artificial fibres pa 20%
- 61159990Other pa 20%
6116GLOVES, MITTENS AND MITTS, KNITTED OR CROCHETED
6117OTHER MADE UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES
- 61171010Of silk
- 61171020Of wool
- 61171030Of cotton
- 61171040Of man-made fibres
- 61171090Other
- 61178010Of silk
- 61178020Of wool
- 61178030Of cotton
- 61178040Of man-made fibres
- 61178090Other
- 61179000Parts Exemption to fabrics (including interlining) imported into India against a valid Special Advance Authorisation issued by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade Policy: [Notfn. No. 45/16-Cus., dt. 13.8. 2016 as amended by 26/17, 79/17, 35/18, 66/18, 8/19, 18/2020, 23/21, 19/22, 37/22]. In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts fabrics (including interlining) imported into India against a valid Special Advance Authorisation (hereinafter referred to as the said authorisation) issued by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade Policy from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) and from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, integrated tax leviable thereon under sub-section (7) of section 3, the goods and services tax compensation cess leviable thereon under sub-section (9) of section 3, safeguard duty leviable thereon under section 8B, countervailing duty leviable thereon under section 9 and anti-dumping duty leviable thereon under section 9A of the Customs Tariff Act, subject to the following conditions, namely :- (i) that the said authorisation is produced before the proper officer at the time of clearance for debit; (ii) that the said authorisation is meant for import of fabric only and bears,- (a) the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter; and (b) the description and other specifications of the fabrics to be imported and the description, quantity and value of exports of the product falling under Chapter 61 or 62 of the said First Schedule to the Customs Tariff Act; (iii) that the fabrics imported corresponds to the description and other specifications (where appli- cable) mentioned in the authorisation and are in terms of para 4.12 of the Foreign Trade Policy and the value and quantity thereof are within the limits specified in the said authorisation; (iv) that the importer at the time of clearance of the imported fabric executes a bond with such surety or security and in such Form and for such sum as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable, but for the exemption contained herein, on the imported materials in respect of which the conditions specified in this notification are not complied with, together with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials: Provided that in relation to the said authorisation issued to a merchant exporter, the bond required to be executed by the importer in terms of this notification shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions speci- fied in this notification; (v) that the imports and exports are undertaken through the seaports, airports or through the inland container depots or through the land customs stations as mentioned in the Table 2 annexed to the Notification No.16/2015 - Customs dated 01.04.2015 or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005): Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other Sea-port, Airport, Inland Container Depot or through a Land Customs Station within his jurisdiction; (vi) that the export is made subject to pre-import condition on the fabrics in terms of notified Standard Input Output Norms (SION) or under prior fixation of norms for fabric only; (vii) that the export obligation as specified in the said authorisation (both in value and quantity terms) is discharged within the period specified in the said authorisation or within such extended period as may be granted by the Regional Authority through physical exports of products (in which the pre-imported fabric is physically incorporated) falling under Chapter 61 or 62 of the First Schedule to the Customs Tariff Act manufactured in India which are specified in the said authorisation; (viii) that the importer produces evidence of discharge of export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the expiry of period allowed for fulfillment of export obligation, or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow; (ix) that the said authorisation shall not be transferred and the said fabrics shall not be transferred or sold; Provided that the said fabrics may be transferred to a job worker for processing subject to complying the conditions specified in the relevant goods and services tax provisions permitting transfer of materials for job work; Provided further that, no such transfer for purposes of job work shall be effected to the units located in areas eligible for area based exemptions from the levy of excise duty in terms of notification Nos. 32/1999- Central Excise dated 08.07.1999, 33/1999-Central Excise dated 08.07.1999, 39/2001-Central Excise dated 31.07.2001, 56/2002- Central Excise dated 14.11.2002, 57/2002- Central Excise dated 14.11.2002, 49/2003- Central Excise dated 10.06.2003, 50/2003- Central Excise dated 10.06.2003, 56/2003- Central Excise dated 25.06.2003, 71/03- Central Excise dated 09.09.2003, 8/2004- Central Excise dated 21.01.2004 and 20/2007- Central Excise dated 25.04.2007. (xii) Omitted 2. Where the fabrics are found defective or unfit for use, the said fabrics may be re-exported back to the foreign supplier within six months from the date of clearance of the said fabrics or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow: Provided that at the time of re-export, the fabrics are identified as the same fabric which was imported to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. Explanation, - For the purposes of this notification,- (I) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the Government of India in the Ministry of Commerce and Industry issued vide notification No. 01/2015-2020, dated the 1st April 2015 as amended from time to time; (II) "Regional Authority" means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant an authorisation under the said Act. 3. This notification shall come into force on the 1st day of September 2016. Exemption to the Goods as specified below: [Notfn. No. 27/23-Cus., dt. 01.04.2023 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts fabrics (including interlining) imported into India against a valid Special Advance Authorisation (hereinafter referred to as the said authorisation) issued by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade Policy from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) and from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, integrated tax leviable thereon under sub-section(7) of section 3, the goods and services tax compensation cess leviable thereon under sub-section (9) of section 3, safeguard duty leviable thereon under section 8B, countervailing duty leviable thereon under section 9 and anti-dumping duty leviable thereon under section 9A of the Customs Tariff Act, subject to the following conditions, namely :- (i) that the said authorisation is produced before the proper officer at the time of clearance for debit; (ii) that the said authorisation is meant for import of fabric only and bears,- (a) the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter; and (b) the description and other specifications of the fabrics to be imported and the description, quantity and value of exports of the product falling under Chapter 61 or 62 of the said First Schedule to the Customs Tariff Act; (iii) that the fabrics imported corresponds to the description and other specifications (where applicable) mentioned in the authorisation and are in terms of para 4.12 of the Foreign Trade Policy and the value and quantity thereof are within the limits specified in the said authorisation; (iv) that the importer at the time of clearance of the imported fabric executes a bond with such surety or security and in such Form and for such sum as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable, but for the exemption contained herein, on the imported materials in respect of which the conditions specified in this notification are not complied with, together with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials: Provided that in relation to the said authorisation issued to a merchant exporter, the bond required to be executed by the importer in terms of this notification shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; (v) that the imports and exports are undertaken through the seaports, airports or through the inland container depots or through the land customs stations as specified in the Table 2 annexed to the Notification No. 26/2023-Customs dated 1st April, 2023 or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005): Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be speci fied by him, permit import and export through any other Seaport, Airport, Inland Container Depot or through a Land Customs Station within his jurisdiction; (vi) that the export is made subject to pre-import condition on the fabrics in terms of notified Standard Input Output Norms (SION) or under prior fixation of norms or on the basis of self declaration as per para 4.04A(ii) of Foreign Trade Policy for fabric only; (vii) that the export obligation as specified in the said authorisation (both in value and quantity terms) is discharged within the period specified in the said authorisation or within such extended period as may be granted by the Regional Authority through physical exports of products (in which the preimported fabric is physically incorporated) falling under Chapter 61 or 62 of the First Schedule to the Customs Tariff Act manufactured in India which are specified in the said authorisation; (viii) that the importer produces evidence of discharge of export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the expiry of period allowed for fulfilment of export obligation, or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow; (ix) that the said authorisation shall not be transferred and the said fabrics shall not be transferred or sold; Provided that the said fabrics may be transferred to a job worker for processing subject to complying the conditions specified in the relevant goods and services tax provisions permitting transfer of materials for job work; 2. Where the fabrics are found defective or unfit for use, the said fabrics may be re-exported back to the foreign supplier within six months from the date of clearance of the said fabrics or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow: Provided that at the time of re-export, the fabrics are identified as the same fabric which was imported to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. Explanation, - For the purposes of this notification,- (I) "Foreign Trade Policy" means the Foreign Trade Policy, 2023, published by the Government of India in the Ministry of Commerce and Industry, vide notification No. 01/2023, dated the 31st March, 2023; (II) "Regional Authority" means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant an authorisation under the said Act.
Using HSN codes from Chapter 61
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- The standard duty shown is the Most-Favoured-Nation (MFN) rate from the Indian Customs Tariff.
- For GST filings, the 4-digit heading is usually sufficient; for customs declarations, the full 8-digit tariff item is required.
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