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Apparel & Clothing


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Trade Policy
Clothing and accessories are classified under HS code 61 and 62. Imports of all items are freely importable.

Industry Policy
All manufacturers of clothing and accessories are exempt from obtaining an industrial licence to manufacture. The declicensed undertakings, however, are required to file an Industrial Entrepreneur Memoranda (IEM) in Part 'A' with the Secretariat of Industrial Assistance (SIA), and obtain an acknowledgement. No further approval is required. Immediately after commencement of commercial production, Part B of the IEM has to be filled in. Certain items of clothing are reserved for small scale industries.

Tariff-non-tariff Policy
Most items falling under HS code 61 and 62 carry an import duty of 56.83 per cent which includes 30 per cent basic duty, 16 per cent additional duty and 4 per cent special additional duty. Many items are carrying specific duty instead of 30 per cent basic duty, whichever is higher. The specific duty range from Rs.24 per piece to Rs.1110 per piece. Suits of wool and fine animal hair carry a specific duty of Rs.1110 per piece in place of 30 per cent basic duty while underpants and briefs of cotton having HS code 61071100 carry a specific duty of Rs.24 per piece.

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