Import duty on cotton casement fabric from Dubai (UAE) to India
HS 52091113 · Dubai / UAE → India · Woven fabrics of cotton
Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). CEPA preferential rate per the India–UAE CEPA schedule. Verify your exact HS line before filing.
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹55,500 | ₹50,000 |
| Total duty | ₹1,65,500 | ₹50,000 |
CEPA duty saving on this example: ₹1,15,500 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing cotton casement fabric (HS 52091113) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Cotton casement fabric — heavier cotton cloth above 200 g/m², used for curtains and furnishing — is taken to zero by CEPA. The weight threshold is what separates heading 5209 from 5208, and both sit at the same rate, so the classification matters for the Certificate of Origin rather than for the money; a certificate naming the wrong heading still fails. IGST is 5%. Origin needs a sub-heading change plus 40% value addition. Furnishing buyers should compare this against importing the finished made-up article under Chapter 63, which carries the same basic duty but 18% IGST rather than 5% — a working-capital difference that usually outweighs the tariff on a repeat programme. India's schedule (Annex 2A, modality TEI) took this line to zero in the agreement's first year, 2022, so the preference is fully phased in and nothing further changes. The preference is worth 11% of assessable value on every consignment — the 10-point basic-duty gap plus the 10% Social Welfare Surcharge that rides on it — so it scales with shipment size rather than with effort, and the Certificate of Origin costs the same either way. Social Welfare Surcharge adds 10% on the basic duty, not on the goods, and IGST of 5% then applies to the CIF + BCD + SWS total — IGST is recoverable as input tax credit, so the durable benefit is the basic duty alone. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing cotton casement fabric (HS 52091113) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Valid IEC (Importer-Exporter Code) required; ITC(HS) import policy: Free source ↗
- DGFT / Textiles Committee Textiles must be free of the banned amines listed for azo dyes; a test report from a recognised laboratory is required, and consignments are sampled at the port. source ↗
Indicative and non-exhaustive — verify the current DGFT / BIS / FSSAI / CDSCO notification for your exact 8-digit HS line before importing. Not customs or legal advice.
Frequently asked questions
- What is the import duty on cotton casement fabric from the UAE to India?
- The standard MFN basic customs duty is 10%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 5% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on cotton casement fabric?
- On a CIF value of ₹10,00,000, total duty falls from ₹1,65,500 (MFN) to ₹50,000 (CEPA) — about ₹1,15,500 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on cotton casement fabric?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.