Outer garments, of rubberised textile fabrics imported into India falls under tariff item 6210 20 10. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 20%, and integrated tax is 18%. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 62 | Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted |
| 6210 | Heading 6210: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 |
| 6210 20 | Sub-heading 6210 20: Other garments, of the type described in heading 6201 |
| 6210 20 10 | Outer garments, of rubberised textile fabrics. Unit: u. Import policy: Free |
Heading 6210 holds 21 tariff items in this dataset and every one of them carries the same standard rate of 20%, so within this heading the choice of eight digit line does not change the duty.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 20%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 18% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|---|---|
| 20% | Basic customs duty, of the assessable value | ₹2,00,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹20,000 |
| 18% | IGST, of value plus the duties above | ₹2,19,600 |
| 43.96% | Total duty and tax, as a share of the assessable value | ₹4,39,600 |
Appendix 4R carries no entry for tariff item 6210 20 10, so an export on this line earns nothing under RoDTEP. That is an answer rather than a gap: whole chapters of the tariff sit outside the scheme, and an exporter told so plainly is better served than one shown a hedge.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Where a trade agreement covers this line, the preferential rate replaces the basic customs duty rate, and it pulls the surcharge and the integrated tax down with it. At 0% for Japan, the whole bill on ₹10,00,000 falls from ₹4,39,600 to ₹1,80,000.
A preference is never automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer. These are the 2025 schedule.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 6210 10 10 | Personal protective garments for surgical/medical use (felt or non woven) conforming to IS 17423 | 20% | 18% | n/a |
| 6210 10 20 | Surgical gowns and drapes conforming to IS 17334 | 20% | 18% | n/a |
| 6210 10 90 | Other | 20% | 18% | n/a |
| 6210 20 20 | Outer garments, of fabrics impregnated, coated, covered or | 20% | 18% | n/a |
| 6210 20 30 | Outer garments, of fabrics otherwise impregnated or coated | 20% | 18% | n/a |
| 6210 20 90 | Other | 20% | 18% | n/a |
| 6210 30 10 | Outer garments, of textiles impregnated, coated, covered | 20% | 18% | n/a |
| 6210 30 20 | Outer garments, of rubberised textile fabrics | 20% | 18% | n/a |
| 6210 30 30 | Outer garments, of fabrics otherwise impregnated | 20% | 18% | n/a |
| 6210 30 90 | Other | 20% | 18% | n/a |
| 6210 40 10 | Bullet proof jacket, bomb disposal jacket and the like | 20% | 18% | n/a |
| 6210 40 20 | NBC Warfare suits and the like (conforming to IS 17377) | 20% | 18% | n/a |
| 6210 40 30 | High Visibility Warning Clothes and the like ( Conforming to IS | 20% | 18% | n/a |
| 6210 40 40 | High Altitude Clothes (Conforming to IS 5866) | 20% | 18% | n/a |
| 6210 40 50 | Fighter Aircraft Clothing (Conforming to IS 11871) | 20% | 18% | n/a |
| 6210 40 60 | Personal protective garments for surgical /medical use (felt or | 20% | 18% | n/a |
| 6210 40 70 | Surgical gowns and drapes conforming to IS17334 piece,whichever is higher | 20% | 18% | n/a |
| 6210 40 80 | Clothing for special use such as FR, chemical (IS 15071,15758), piece,whichever is electrical (IS 11871, IS16655) and industrial protection (IS 17466) higher | 20% | 18% | n/a |
| 6210 40 90 | Other | 20% | 18% | n/a |
| 6210 50 00 | Other women's or girls' garments | 20% | 18% | n/a |
Bring in ₹10,00,000 of outer garments, of rubberised textile fabrics and customs will ask for ₹4,39,600, which is 43.96% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
Of the ₹4,39,600 above, exactly ₹2,00,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹2,39,600 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹2,00,000, not on ₹4,39,600. How the buy side works, or read what a duty-credit scrip is end to end.
The First Schedule states the duty on this line as "20% or Rs.365 per piece, whichever is higher". Integrated tax is carried under CBIC notification 009/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
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