Heading · Chapter 52 · Section XI, Textiles and textile articles

HS 5202Cotton waste (including yarn waste and garnetted stock)

Customs duty
10%
3 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
10%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

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
5202 10 00Yarn waste (including thread waste)10%5%kg
5202 91 00Garnetted stock10%5%kg
5202 99 00Other10%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 19 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
9/2025-Integrated Tax (Rate)Schedule I, S.No. 331Cotton and Cotton waste5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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.

Export duty entries that meet this code
EntryGoodsExport duty
Notification 27/2011-Customs, S.No. 42Named goods or on a conditionCotton waste, all sortsNil

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
5202Cotton waste (including yarn waste and garnetted stock)0.15%—

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 19 Oct 2026.

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

  • Free: 3 tariff items

China: the same goods (5202)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 5202. 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
5202.10.00.00Waste cotton yarn废棉纱线10%MFN rate (no APTA concession on this line)10%13%13%9
5202.91.00.00Recovered cotton fibres棉的回收纤维10%MFN rate (no APTA concession on this line)10%13%13%9BPQ
5202.99.00.00Other cotton waste其他废棉10%MFN rate (no APTA concession on this line)10%13%9%9BPQ
  • 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.

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

Previous5201Cotton, not carded or combedOne level upChapter 52CottonNext5203Cotton, carded or combed

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.