Subheading · Chapter 46 · Section IX, Wood and articles of wood

HS 4602 19Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601, articles of loofah of vegetable materials: other

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Customs duty
10%
3 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
4602 19 11Baskets10%5%kg
4602 19 19Other10%5%kg
4602 19 90Other10%5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 5%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 7Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 311Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20255%22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
4602Basketwork, wickerwork and othert articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah1.2%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4602 19, and China's below.

China: the same goods (4602 19)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 4602 19. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4602.19.10.00Baskets and other articles of plaiting materials, of straw草编制的篮筐及其他制品0%China's provisional rate, lower than MFN7%13%13%ABPQ
4602.19.20.00Baskets and other articles, plaited of maize husks玉米皮编制的篮筐及其他制品0%China's provisional rate, lower than MFN7%13%13%ABPQ
4602.19.30.00Wickerwork baskets and other articles柳条编制的篮筐及其他制品0%China's provisional rate, lower than MFN7%13%13%ABPQ
4602.19.90.00Basketwork and other articles, plaited, of other vegetable materials其他植物材料编制篮筐及其他制品0%China's provisional rate, lower than MFN7%13%13%ABPQ
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

4602.19.10Baskets and other plaited products, of vegetable plaiting materials

4602.19.10.00Baskets and other articles of plaiting materials, of straw草编制的篮筐及其他制品
Unit
kg
MFN import duty
7%
Provisional import duty
0%
General import duty
100%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (bamboo, rattan, straw, corn husk, wicker, etc.)材质(竹、藤、草、玉米皮、柳条等)
  • 3.Of plant materials, specify植物材料制请注明
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.9%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4602191000101Plaited baskets and other articles (of rush and its products)草编制的篮筐及其他制品(蔺草及其制品)
  • 4602191000102Plaited baskets and other articles (of rice straw and its products)草编制的篮筐及其他制品(稻草及其制品)
  • 4602191000103Plaited baskets & other articles of grass (other grass & grass products)草编制的篮筐及其他制品(其他草及草制品)
  • 4602191000104Plaited baskets & other articles of grass (other bamboo, rattan, willow, grass)草编制的篮筐及其他制品(其他竹藤柳草类)

4602.19.20Baskets and other plaited articles, of maize husks

4602.19.20.00Baskets and other articles, plaited of maize husks玉米皮编制的篮筐及其他制品
Unit
kg
MFN import duty
7%
Provisional import duty
0%
General import duty
100%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (bamboo, rattan, straw, corn husk, wicker, etc.)材质(竹、藤、草、玉米皮、柳条等)
  • 3.Of plant materials, specify植物材料制请注明
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
4.9%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.9%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4602192000101Baskets and other articles of maize husks (other grass and grass products)玉米皮编制的篮筐及其他制品(其他草及草制品)
  • 4602192000102Baskets and other articles of maize husks (other bamboo, rattan, willow, grass)玉米皮编制的篮筐及其他制品(其他竹藤柳草类)

4602.19.30Baskets and other articles of plaiting materials, of willow

4602.19.30.00Wickerwork baskets and other articles柳条编制的篮筐及其他制品
Unit
kg
MFN import duty
7%
Provisional import duty
0%
General import duty
100%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (bamboo, rattan, straw, corn husk, wicker, etc.)材质(竹、藤、草、玉米皮、柳条等)
  • 3.Of plant materials, specify植物材料制请注明
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
2.8%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.9%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4602193000101Wickerwork baskets and other articles (willow and willow products)柳条编制的篮筐及其他制品(柳及柳制品)
  • 4602193000102Baskets and other articles, of osier (other articles of bamboo, rattan, osier or grass)柳条编制的篮筐及其他制品(其他竹藤柳草类)

4602.19.90Other plaited products (e.g., baskets) of vegetable materials; articles of loofah

4602.19.90.00Basketwork and other articles, plaited, of other vegetable materials其他植物材料编制篮筐及其他制品
Unit
kg
MFN import duty
7%
Provisional import duty
0%
General import duty
100%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (bamboo, rattan, straw, corn husk, wicker, etc.)材质(竹、藤、草、玉米皮、柳条等)
  • 3.Of plant materials, specify植物材料制请注明
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
2.8%
Ecuador
2.8%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.9%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4602199000101Basketwork and other articles, of other vegetable materials (of rattan and rattan products)其他植物材料编制篮筐及其他制品(藤及藤制品)
  • 4602199000102Basketwork, wickerwork and other articles, of other vegetable materials (other grass and grass products)其他植物材料编制篮筐及其他制品(其他草及草制品)
  • 4602199000103Basketwork and other articles, of other vegetable materials (of palm and palm products)其他植物材料编制篮筐及其他制品(棕及棕制品)
  • 4602199000104Basketwork and other articles, of other vegetable materials (of sisal and sisal products)其他植物材料编制篮筐及其他制品(葵及葵制品)
  • 4602199000105Basketwork, wickerwork and other articles, of other vegetable materials (other bamboo, rattan, willow, grass)其他植物材料编制篮筐及其他制品(其他竹藤柳草类)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous4504 10Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discsOne level up4602Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601, articles of loofah of vegetable materialsNext4801 00Newsprint, in rolls or sheets

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.