Tariff item · Chapter 52 · Section XI, Textiles and textile articles
HS 5201 00 14Indian cotton of staple length over 24.5 mm (31/32") to 28 mm
Cotton › Cotton, not carded or combed
- Customs duty
- 5%
- Tariff rate
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 40%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 5% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value19/2026-Customs, S.No. 1 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 5% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Gambia, Guinea, Guinea-Bissau, Haiti, Liberia, Mali, Niger, Rwanda, Sierra Leone, Senegal, Togo, Tanzania, Uganda |
| India–EFTA TEPA51/2025-Customs | 0% | Switzerland, Iceland, Liechtenstein, Norway |
| India–Japan CEPA | 0% | Japan |
| India–Malaysia CECA | 0% | Malaysia |
| India–Singapore CECA | 0% | Singapore |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| Duty-free tariff preference for LDCs | 2.5% | Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia |
| SAPTA | 2.5% | Bangladesh, Bhutan, Maldives, Nepal |
| India–Sri Lanka FTA | 3.75% | Sri Lanka |
| SAPTA | 4.5% | Sri Lanka |
| India–Oman CEPAOnly for: 0% BCD + 5% AIDC: whether this is below the normal rate depends on the AIDC charged without the agreement, which our tariff data does not hold. See Table II of 20/2026-Customs.20/2026-Customs | 0% BCD + 5% AIDCplus AIDC 5% | Oman |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Clearance by other agencies
- Central Silk Technonogical Research Institute (CSTRI): a clearance or certificate before the goods arrive.
- Plant Quarantine Information System (PQIS): a no-objection at customs clearance, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.
"*Import of Textile and Textile articles requires PSIC from accredited lab of exporting country/valid Test report of TC or CSRTI to ensure absence of Prohibited Hazardous Dyes. Imports from EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea and United Kingdom are exempted from testing for presence of AZO dyes. Refer General Notes regarding Import Policy 10 & DGFT PN 14/23 dt 14.06.23*Ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt Para 19 introduced in General Notes regarding Import Policy under ITC(HS) 2022 regulating the import of certain goods from Bangladesh to India with port restrictions as stated in Para 1. Exempted goods refer Para 2 and 3*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 1 of 19/2026-Customs).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 2.8% of the FOB value, capped at Rs. 4.4 per kg, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.7% of the FOB value, capped at Rs. 2.6 per kg, until 31 Dec 2026.
Clearance by other agencies
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
*AS PER S.NO 3 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF DRESS MATERIALS/READYMADE GARMENTS FABRICS/TEXTILE ITEMS WITH IMPRINTS OF EXCERPTS OR VERSES OF THE HOLY QURAN IS RESTRICTED.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free under DGFT 102 (RE-2013)/2009-14 of 8 Dec 2014.
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 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 19 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.