Apparel imports into India face 20% BCD across most categories (Chapters 61, 62) plus IGST at 5% or 12%. With high protection rates, most Indian apparel retailers source domestically or from Bangladesh (SAFTA FTA). Direct apparel imports are primarily for premium brands, specialty items, or brands that assemble globally.
Apparel Duty Rates
| Category | HS Chapter | BCD | IGST |
|---|---|---|---|
| Knitted garments (T-shirts, knitwear) | Chapter 61 | 20% | 5% or 12% |
| Woven garments (shirts, trousers) | Chapter 62 | 20% | 5% or 12% |
| Leather apparel (jackets) | 4203 | 10% | 18% |
| Sports apparel | 6211 | 20% | 12% |
| Footwear | Chapter 64 | 25–35% | 18% |
Bangladesh FTA — SAFTA Benefit for Garments
Bangladesh garments imported to India under SAFTA (South Asian Free Trade Area) qualify for significantly reduced or zero BCD. This is why most India-bound garments from South Asia originate in Bangladesh:
- Bangladesh is an LDC (Least Developed Country) — gets additional preferential access
- Certificate of Origin from Export Promotion Bureau (EPB), Bangladesh required
- Rules of origin: substantial transformation in Bangladesh
- BCD significantly reduced from 20% MFN rate
SKU-Heavy Shipments — BoE Challenges
Fashion apparel typically has hundreds of SKUs (style × size × color combinations) per shipment. BoE challenges:
- Each HS code requires a separate line item — but many apparel HS codes are at chapter level
- Packing list must match BoE exactly — customs may examine for SKU count verification
- Value per piece scrutiny common — customs knows market prices for branded apparel
Free template download
Open HTML or Word in any editor. For PDF, use Print → Save as PDF in your browser. Import CSV into Excel or Google Sheets.
Prepare your import documentation
Use free templates, country guides, and step-by-step customs topics — no account required.