Subheading · Chapter 50 · Section XI, Textiles and textile articles

HS 5005 00Yarn spun from silk waste, not put up for retail sale

Silk

Customs duty: 15%; 4 tariff items
GST now: 5%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 6%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
5005 00 11	Other than noil silk	15%	5%	kg
5005 00 12	From noil silk	15%	5%	kg
5005 00 21	Other than noil silk	15%	5%	kg
5005 00 22	From noil silk	15%	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 4 tariff items: 15%. 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: 4 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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 325	Silk yarn	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5%	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 item	Goods	Rate	Cap
5005	Yarn spun from silk waste, not put up for retail sale	12%	Rs. 510.7 per Kg

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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 5005 00, and China's below.

China: the same goods (5005 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 4 expired under 5005 00. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
5005.00.10.00	Silk yarn, not put up for retail sale非供零售用丝纱线	6%MFN rate (no APTA concession on this line)	6%	13%	13%	None
5005.00.90.00	Other spun silk yarn, not put up for retail sale非供零售用其他绢纺纱线	6%MFN rate (no APTA concession on this line)	6%	13%	13%	None

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

5005.00.10Tussah silk yarn, not put up for retail sale

5005.00.10.00Silk yarn, not put up for retail sale非供零售用丝纱线

Unit: kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
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

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Type (noil silk yarn, etc.)种类(绢纺纱线等)
3.For retail sale or not是否供零售用
4.Ingredient content成分含量
5.Yarn count纱线细度
6.GTIN
7.CAS
8.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: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

5005001000999Silk yarn, not put up for retail sale非供零售用丝纱线

5005.00.10.10Thrown silk yarn, not put up for retail sale (mainly thrown silk, containing >= 85% by weight of silk or silk waste)非供零售用丝纱线(丝为主,含丝及绢丝85%及以上纱线 )Expired

Yarn of floss silk, containing 85% or more by weight of silk or silk waste丝为主,含丝及绢丝85%及以上纱线

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

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%

CIQ codes

5005001010999Schappe silk yarn, not for retail sale (mainly schappe silk, >=85% silk and silk waste)非供零售用丝纱线(丝为主,含丝及绢丝85%及以上纱线)

5005.00.10.90Schappe silk yarn, not for retail sale (mainly schappe silk, <85% silk and silk waste)非供零售用丝纱线(丝为主,含丝及绢丝85%以下纱线 )Expired

Yarn of mostly floss silk, containing < 85% silk and silk waste丝为主,含丝及绢丝85%以下纱线

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

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%

CIQ codes

5005001090999Schappe yarn, not for retail sale (mainly schappe, containing < 85% silk and silk waste)非供零售用丝纱线(丝为主,含丝及绢丝85%以下纱线)

5005.00.90Other spun silk yarn, not put up for retail sale

5005.00.90.00Other spun silk yarn, not put up for retail sale非供零售用其他绢纺纱线

Containing silk and silk waste含丝及绢丝

Unit: kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
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

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Type (noil silk yarn, etc.)种类(绢纺纱线等)
3.For retail sale or not是否供零售用
4.Ingredient content成分含量
5.Yarn count纱线细度
6.GTIN
7.CAS
8.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: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

5005009000101Other spun silk yarn, not for retail sale (incl. silk & silk waste) (Mulberry silk)非供零售用其他绢纺纱线(含丝及绢丝)(桑蚕绢丝)
5005009000102Other spun silk yarn, not for retail sale (incl. silk & silk waste) (Tussah silk)非供零售用其他绢纺纱线(含丝及绢丝)(柞蚕绢丝)
5005009000103Other spun silk yarn, not for retail sale (containing silk and silk waste) (spun silk)非供零售用其他绢纺纱线(含丝及绢丝)(木署绢丝)

5005.00.90.10Other spun silk yarn, not for retail sale (containing 85% or more by weight of silk and silk waste)非供零售用其他绢纺纱线(含丝及绢丝85%及以上纱线 )Expired

Yarn containing 85% or more by weight of silk or silk waste含丝及绢丝85%及以上纱线

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

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%

CIQ codes

5005009010101Other spun silk yarn, not for retail sale (containing 85% or more by weight of silk or silk waste) (mulberry spun silk)非供零售用其他绢纺纱线(含丝及绢丝85%及以上纱线)(桑蚕绢丝)
5005009010102Other spun silk yarn, not for retail sale (containing 85% or more silk and silk waste yarn) (Tussah spun silk)非供零售用其他绢纺纱线(含丝及绢丝85%及以上纱线)(柞蚕绢丝)
5005009010103Other spun silk yarn, not for retail sale (containing 85% or more by weight of silk or silk waste) (Tussah spun silk)非供零售用其他绢纺纱线(含丝及绢丝85%及以上纱线)(木署绢丝)

5005.00.90.20Other spun silk yarn, not for retail sale (yarn containing <85% silk & silk waste)非供零售用其他绢纺纱线(含丝及绢丝85%以下纱线 )Expired

Yarn containing less than 85% silk and silk waste含丝及绢丝85%以下纱线

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

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%

CIQ codes

5005009020999Other spun silk yarn, not for retail sale (yarn containing < 85% silk and silk waste)非供零售用其他绢纺纱线(含丝及绢丝85%以下纱线)

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

Previous5004 00Silk yarn (other than yarn spun from silk waste) not put up for retail sale One level up5005Yarn spun from silk waste, not put up for retail sale Next5006 00Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

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.