Subheading · Chapter 52 · Section XI, Textiles and textile articles
HS 5201 00Cotton, not carded or combed
- Customs duty
- 5%
- 11 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 40%
- On Indian goods
Codes under this subheading
11 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 |
|---|---|---|---|---|
| 5201 00 11 | Bengal deshi | 5% | 5% | kg |
| 5201 00 12 | Indian cotton of staple lengths 20.5 mm (25/32") and below (e. g. oomras, yellow picking, Assam comillas) | 5% | 5% | kg |
| 5201 00 13 | Indian cotton of staple length exceeding 20.5mm (26/32") but not exceeding 24.5mm (30/32") | 5% | 5% | kg |
| 5201 00 14 | Indian cotton of staple length over 24.5 mm (31/32”) to 28 mm | 5% | 5% | kg |
| 5201 00 15 | Indian cotton of staple length 28.5 mm (14/32”) and above but below 34.5 mm | 5% | 5% | kg |
| 5201 00 19 | Indian cotton of all staple length 34.5 mm and above (112/32”) | 5% | 5% | kg |
| 5201 00 21 | Of staple length not exceeding 20.0 mm | 5% | 5% | kg |
| 5201 00 22 | Of staple length exceeding 20.0 mm but not exceeding 24.5 mm | — | 5% | — |
| 5201 00 23 | Of staple length exceeding 24.5 mm but not exceeding 27.0 mm | 5% | 5% | kg |
| 5201 00 24 | Of staple length exceeding 27.0 mm but not exceeding 32.0 mm | 5% | 5% | kg |
| 5201 00 25 | Of staple length exceeding 32.0 mm | 5% | 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 11 tariff items: 5%. 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: 11 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. 331 | Cotton and Cotton waste | 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.
| Entry | Goods | Export duty |
|---|---|---|
| Notification 27/2011-Customs, S.No. 41Named goods or on a condition | Raw cotton | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 5201 | Cotton, not carded or combed | 0.5% | — |
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: 11 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 5201 00, and China's below.
China: the same goods (5201 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 5201 00. 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 |
|---|---|---|---|---|---|---|
| 5201.00.00.01 | Uncombed cotton未梳的棉花 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 9% | t4xABMPQ |
| 5201.00.00.80 | Uncombed cotton未梳的棉花 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | 4ABexMPQ |
| 5201.00.00.90 | Uncombed cotton未梳的棉花 | 40%MFN rate (no APTA concession on this line) | 40% | 9% | 9% | 4xABMPQ |
- 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
5201.00.00Uncombed cotton
5201.00.00.01Uncombed cotton未梳的棉花
Including degreased cotton (in-quota)包括脱脂棉花(配额内)
- Unit
- kg
- MFN import duty
- 1%
- Provisional import duty
- None
- General import duty
- 125%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 23 Aug 2026
Licences and certificates
- tTariff quota certificate关税配额证明
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- 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
- MImport commodity inspection进口商品检验
- 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.Whether combed是否梳理
- 3.Fibre length纤维长度
- 4.Grade品级
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 5201000001999Cotton, not carded or combed (including degreased cotton) (within quota)未梳的棉花(包括脱脂棉花(配额内))
5201.00.00.80Uncombed cotton未梳的棉花
Including degreased cotton (provisional, outside tariff quota)包括脱脂棉花(关税配额外暂定)
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 0%
- Import VAT
- 9%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 2 Apr 2026
Licences and certificates
- 4Export licence出口许可证
- 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
- eCotton import quota certificate at the out-of-quota preferential rate关税配额外优惠税率进口棉花配额证
- xExport licence (processing trade)出口许可证(加工贸易)
Inspection and quarantine
- MImport commodity inspection进口商品检验
- 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.Whether combed是否梳理
- 3.Fibre length纤维长度
- 4.Grade品级
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 5201000080999Cotton, not carded (including degreased cotton (provisional, outside tariff quota))未梳的棉花(包括脱脂棉花(关税配额外暂定))
5201.00.00.90Uncombed cotton未梳的棉花
Including degreased cotton (out-of-quota)包括脱脂棉花(配额外)
- Unit
- kg
- MFN import duty
- 40%
- Provisional import duty
- None
- General import duty
- 125%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- 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
- MImport commodity inspection进口商品检验
- 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.Whether combed是否梳理
- 3.Fibre length纤维长度
- 4.Grade品级
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 5201000090999Cotton, not carded or combed (including degreased cotton) (outside quota)未梳的棉花(包括脱脂棉花(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 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.