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HS 61 & 62Consumer goods · India

HS Code for Textiles & Apparel - Import into India

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Duty and tax snapshot for importing consumer goods (HS 61 & 62) into India. Typical MFN duty ~12%, IGST 5% up to Rs 2,500 per piece; 18% above Rs 2,500 per piece. Notification 9/2025-CT(Rate), Schedule I S.No. 388 and Schedule II S.No. 197. on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty
12%
IGST
5% up to Rs 2,500 per piece; 18% above Rs 2,500 per piece. Notification 9/2025-CT(Rate), Schedule I S.No. 388 and Schedule II S.No. 197.
Total taxes / CIF
not determined

Worked landed-cost example

USD 30,000 FOB parcel of consumer goods (HS 61 & 62) shipped to India.

FOB valueUSD 30,000
Origin chargesUSD 450
FreightUSD 2,400
InsuranceUSD 150
CIFUSD 33,000
Import duty @ 12%USD 3,960
IGST @ 5% up to Rs 2,500 per piece; 18% above Rs 2,500 per piece. Notification 9/2025-CT(Rate), Schedule I S.No. 388 and Schedule II S.No. 197.USD not determined
Destination inlandUSD 600
Landed cost ≈ USD not determined
Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

CodeDescription
6109.10T-shirts, singlets and other vests, of cotton, knitted
6110.20Sweaters, pullovers, cardigans - cotton, knitted
6203.42Men's trousers and shorts of cotton (not knitted)
6204.62Women's trousers and shorts of cotton (not knitted)
6205.20Men's shirts of cotton
6404.11Sports footwear with textile uppers
India duty regime

Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable. Preferential rates under India-UAE CEPA, India-Australia ECTA, ASEAN, SAFTA and APTA.

Customs notes
  • · India-New Zealand FTA: first tranche of tariff concessions, Notification 32/2026-Customs (G.S.R. 899(E), 16 Oct 2026), in force from 20 Oct 2026; New Zealand origin must be proved; some lines are under tariff-rate quotas. Source: https://egazette.gov.in/WriteReadData/2026/277238.pdf
  • · India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific.
  • · Customs valuation follows the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - broadly WTO transaction value with adjustments.
  • · SWS (Social Welfare Surcharge) is 10% of BCD (0% on many petroleum/gold lines). Health cess of 5% applies to specific medical devices.

Frequently asked questions

What is the typical import duty on consumer goods (HS 61 & 62) into India?

India applies an MFN duty of about 12% on HS chapter 61 & 62 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable) may reduce this to 0% for qualifying origins.

How is IGST calculated on imports of consumer goods in India?

5% up to Rs 2,500 per piece; 18% above Rs 2,500 per piece. Notification 9/2025-CT(Rate), Schedule I S.No. 388 and Schedule II S.No. 197. 5% up to Rs 2,500 per piece; 18% above Rs 2,500 per piece. Notification 9/2025-CT(Rate), Schedule I S.No. 388 and Schedule II S.No. 197. AV = CIF (no landing charge since Notification 91/2017-Customs (N.T.)); IGST on AV + customs duties Sample HSN 6109.10; other lines can differ. Check /tools/india-gst for the dataset note and notification reference.

What is the landed cost of a USD 30,000 FOB shipment of consumer goods into India?

IGST rate: check /tools/india-gst. A final landed total cannot be determined without a confirmed HSN rate.

Which HS code should I use for consumer goods in India?

Start with the 6-digit international HS heading - for example 6109.10 (T-shirts, singlets and other vests, of cotton, knitted). India customs then requires the full national code (8-digit ITC(HS)). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping consumer goods to India?

Most importers into India prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and IGST to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does India customs need to clear HS 61 & 62?

India-New Zealand FTA: first tranche of tariff concessions, Notification 32/2026-Customs (G.S.R. 899(E), 16 Oct 2026), in force from 20 Oct 2026; New Zealand origin must be proved; some lines are under tariff-rate quotas. Source: https://egazette.gov.in/WriteReadData/2026/277238.pdf Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.

Consumer goods into other destination markets

Compare duty, IGST and landed cost for consumer goods across every market we cover.

Other commodities imported into India

Landed-cost pages for every HS commodity guide when the destination is India.

Related tools & guides

HS Code for Textiles & Apparel (Chapters 61 and 62) - full commodity guide →
Sample codes, duty by market, worked examples and regulations.
India trade toolkit →
IGST on imports · 5% / 18% / 40% (GST 2.0, 22 Sep 2025) · ports, partners and finance notes.
Landed Cost by HS & Country →
Interactive: duty + VAT/GST + Incoterm split.
Import Duty & Tax Calculator →
Full landed cost with duty, VAT/GST and cess.
HS Code Lookup →
Search harmonised codes across 21 sections.
Incoterms 2020 Visualiser →
See where risk and cost transfer for each Incoterm.

Duty and tax rates compiled from WCO HS, WTO IDB and India customs. Provided for decision-support only - confirm the 10-digit tariff line, preferential origin status and any anti-dumping / safeguard duties with a licensed customs broker before acting.