Subheading · Chapter 51 · Section XI, Textiles and textile articles
HS 5105 29Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments): other
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
- Customs duty
- 2.5% to 10%
- 2 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3% to 38%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 5105 29 10 | Wool tops | 2.5% | 5% | kg |
| 5105 29 90 | Other | 10% | 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 2 tariff items: 2.5% to 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: 2 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 328 | Wool and fine or coarse animal hair, carded or combed | 5% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 5105 | Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) | — | — |
| 510501 | Wool tops | 3.5% | Rs. 34 per Kg |
| 510599 | Others | 1.5% | — |
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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 5105 29, and China's below.
China: the same goods (5105 29)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 5105 29. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 5105.29.00.01 | Wool tops and other combed wool羊毛条及其他精梳羊毛 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | tABPQ |
| 5105.29.00.90 | Wool tops and other combed wool羊毛条及其他精梳羊毛 | 38%MFN rate (no APTA concession on this line) | 38% | 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
5105.29.00Wool tops and other combed wool
5105.29.00.01Wool tops and other combed wool羊毛条及其他精梳羊毛
In-quota配额内
- Unit
- kg
- MFN import duty
- 3%
- Provisional import duty
- None
- General import duty
- 50%
- 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
- tTariff quota certificate关税配额证明
- 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.Type (wool tops, wool sliver, rabbit hair, cashmere goat hair)种类(羊毛条、羊毛片毛、兔毛、喀什米尔山羊毛)
- 3.Method of carding (carded or combed)梳理方法(粗梳或精梳)
- 4.Other combed wool, specifying count其他精梳羊毛请注明支数
- 5.Other combed wool, specifying fineness其他精梳羊毛请注明细度
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- New Zealand
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 5105290001999Wool tops and other combed wool (within quota)羊毛条及其他精梳羊毛(配额内)
5105.29.00.90Wool tops and other combed wool羊毛条及其他精梳羊毛
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 38%
- Provisional import duty
- None
- General import duty
- 50%
- 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.Type (wool tops, wool sliver, rabbit hair, cashmere goat hair)种类(羊毛条、羊毛片毛、兔毛、喀什米尔山羊毛)
- 3.Method of carding (carded or combed)梳理方法(粗梳或精梳)
- 4.Other combed wool, specifying count其他精梳羊毛请注明支数
- 5.Other combed wool, specifying fineness其他精梳羊毛请注明细度
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- New Zealand
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 5105290090999Wool tops and other combed wool (outside quota)羊毛条及其他精梳羊毛(配额外)
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
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 19 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.