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Clothing Import Duty Calculator India

Customs duty on T-shirts and garments imported into India, with IGST at 5% or 18% by price and the Bangladesh route.

Updated · By Niraj Kumar · 3 sources

What you are importing

T-shirts and clothing, HS 6109 10 00: T-shirts, singlets and other vests, knitted, of cotton.

Price band for GSTPrice band for GST

Value of the shipment

USD
₹

ECB reference rate of 2026-09-24. Customs uses the CBIC-notified import rate; enter it for an exact figure.

The invoice isThe invoice is
Freight and insuranceFreight and insurance
Landed cost₹14,88,923₹3,26,610 in duty and IGST, 28.10% of value
Assessable value
₹11,62,313
FOB plus default freight and insurance
Customs duty
₹2,55,709
BCD 20% + SWS 10%
IGST
₹70,901
Claimable as input tax credit if GST-registered
Cost after IGST credit
₹14,18,022
Tax22%
  • Goods, freight, insurance78%
  • Customs duty17%
  • IGST5%

Duty receipt

T-shirts and clothing, HS 6109 10 00, from China

These rates have not yet been checked against the CBIC tariff. Confirm them on ICEGATE or with your customs broker before relying on them.

ItemRateCharged onAmount
Assessable value (CIF)₹11,62,313
Basic Customs Duty20%₹11,62,313₹2,32,463
Social Welfare Surcharge10%₹2,32,463₹23,246
IGST5%₹14,18,022₹70,901
Total duty and IGST28.10%₹3,26,610
Landed cost₹14,88,923

Value converted at ₹95.9598 per USD. Excludes anti-dumping, safeguard and countervailing duties, port and handling charges and the customs broker's fee. An estimate, not an assessment.

Rates compiled 2026-09-26.

How the Clothing Import Duty Calculator India works

AV = (FOB + F + I) × R; BCD = AV × b; AIDC = AV × a; SWS = (BCD + AIDC) × s; IGST = (AV + BCD + AIDC + SWS) × g

This page uses the same method as the India Import Duty Calculator, which explains each term and assumption in full.

Worked example

A shipment of t-shirts and clothing from Bangladesh invoiced at $8,000 FOB (HS 6109 10 00), with freight and insurance not separately known.

  1. 1At ₹95.96 to the dollar the FOB value is ₹7,67,678; adding 20% freight and 1.125% insurance gives an assessable value of ₹9,29,850
  2. 2Under SAFTA, with a certificate of origin, BCD is 0% instead of 20%: ₹0
  3. 3No Social Welfare Surcharge applies
  4. 4IGST at 5% on ₹9,29,850 is ₹46,493

Duty and IGST come to ₹46,493, 5.0% of the assessable value, for a landed cost of ₹9,76,343. A GST-registered importer claims the IGST back, leaving ₹9,29,850.

Frequently asked questions

What is the HS code for t-shirts and clothing?

Usually 6109 10 00: "T-shirts, singlets and other vests, knitted, of cotton". The last digits can change with material, power or use, and the duty can change with them, so check the full heading against your product before filing.

Why are garments from Bangladesh duty-free?

Under SAFTA, India gives least-developed members such as Bangladesh duty-free access for almost all goods, including apparel, if they meet the rules of origin. With a SAFTA certificate, the calculator removes BCD and SWS, leaving only IGST.

Is there a minimum duty per garment?

Many apparel lines carry a duty of the percentage or a fixed amount per piece, whichever is higher, to stop under-invoicing. For cheap garments the fixed amount can be more than the percentage; this calculator charges the percentage only.

Sources

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