Import duty on knitted elastomeric fabric (5% or more elastomeric yarn) from Dubai (UAE) to India
HS 60041000 · Dubai / UAE → India · KNITTED OR CROCHETED FABRICS OF A WIDTH EXCEEDING 30 CM
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.
Import restricted
DGFT lists this line as Restricted under ITC(HS) Schedule 1 (Import Policy), so it needs an import authorisation or must meet the stated condition — it is not freely importable. DGFT condition: 1. Import is "Restricted" till 31.03.2025. 2. However, import is 'Free' if CIF value is 3.5 US Dollar and above per Kilogram. 3. MIP condition, however, shall not be applicable for imports by Advance Authorisation holders, EOUs and units in the SEZ. 4. The AA holders, EOUs and SEZ units shall not be allowed to sell the imported inputs into Domestic Tariff Area (DTA). source ↗
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹2,00,000 | ₹0 |
| Social Welfare Surcharge | ₹20,000 | ₹0 |
| IGST | ₹61,000 | ₹50,000 |
| Total duty | ₹2,81,000 | ₹50,000 |
CEPA duty saving on this example: ₹2,31,000 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing knitted elastomeric fabric (5% or more elastomeric yarn) (HS 60041000) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Knitted fabric containing 5% or more elastomeric yarn but no rubber thread carries a high basic customs duty that CEPA eliminates. This is the stretch fabric behind activewear and shapewear, and the 5% elastomeric threshold is a measured test rather than a marketing claim — a laboratory report on yarn composition is the document that survives a query, and fabrics containing actual rubber thread fall outside this line entirely. IGST is 5%. Origin requires a change of tariff heading plus 40% value addition, so knitting in the UAE from imported yarn qualifies. One further check: this line is Restricted under the ITC(HS) policy, so an import authorisation is required — a permission question that precedes the rate question entirely. 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 22% of assessable value on every consignment — the 20-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 knitted elastomeric fabric (5% or more elastomeric yarn) (HS 60041000) 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: Restricted — import authorisation required unless the DGFT condition is met 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 knitted elastomeric fabric (5% or more elastomeric yarn) from the UAE to India?
- The standard MFN basic customs duty is 20%; 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 knitted elastomeric fabric (5% or more elastomeric yarn)?
- On a CIF value of ₹10,00,000, total duty falls from ₹2,81,000 (MFN) to ₹50,000 (CEPA) — about ₹2,31,000 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on knitted elastomeric fabric (5% or more elastomeric yarn)?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.