Heading · Chapter 52 · Section XI, Textiles and textile articles
HS 5205Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale
- Customs duty
- 10%
- 83 tariff items
- GST now
- 5%
- or 0% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3.5% to 5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
24 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 |
|---|---|---|---|---|
| 5205 11 | Measuring 714.29 decitex or more (not exceeding 14 metric number) | 10% | 5% | kg |
| 5205 12 | Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 10% | 5% | kg |
| 5205 13 | Measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 10% | 5% | kg |
| 5205 14 | Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 10% | 5% | kg |
| 5205 15 | Measuring less than 125 decitex (exceeding 80 metric number) | 10% | 5% | kg |
| 5205 21 | Measuring 714.29 decitex or more (not exceeding 14 metric number) | 10% | 5% | kg |
| 5205 22 | Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 10% | 5% | kg |
| 5205 23 | Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 10% | 5% | kg |
| 5205 24 | Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 10% | 5% | kg |
| 5205 26 | Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) | 10% | 5% | kg |
| 5205 27 | Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) | 10% | 5% | kg |
| 5205 28 | Measuring less than 83.33 decitex (exceeding 120 metric number) | 10% | 5% | kg |
| 5205 31 | Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% | 5% | kg |
| 5205 32 | Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 10% | 5% | kg |
| 5205 33 | Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | 10% | 5% | kg |
| 5205 34 | Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | 10% | 5% | kg |
| 5205 35 | Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 10% | 5% | kg |
| 5205 41 | Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% | 5% | kg |
| 5205 42 | Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 10% | 5% | kg |
| 5205 43 | Measuring per single yarn less than 232.56 decitex but not less than192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | 10% | 5% | kg |
| 5205 44 | Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | 10% | 5% | kg |
| 5205 46 | Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) | 10% | 5% | kg |
| 5205 47 | Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) | 10% | 5% | kg |
| 5205 48 | Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) | 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 83 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: 83 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%, or 0% for some goods.
- Until 21 September 2025 5%, or 0% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 333 | Cotton yarn [other than khadi yarn] | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 144 | Gandhi Topi, Khadi yarn | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 145 | Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 9/2025-Integrated Tax (Rate); 10/2025-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 |
|---|---|---|---|
| 5205 | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale | — | — |
| 520501 | Grey, of less than 50 counts | 2% | Rs. 9.4 per Kg |
| 520502 | Grey, of 50 or more but less than 100 counts | 1.6% | — |
| 520503 | Grey, of 100 or more counts | 1.5% | — |
| 520504 | Dyed, of less than 50 counts | 2.3% | Rs. 15.2 per Kg |
| 520505 | Dyed, of 50 or more but less than 100 counts | 1.5% | — |
| 520506 | Dyed, of 100 or more counts | 2.5% | Rs. 22.8 per Kg |
| 520507 | Core spun containing 3% or more by weight of spandex/ lycra/elastane | 2.7% | Rs. 14 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 83 tariff items
China: the same goods (5205)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 24 in force under 5205. 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 |
|---|---|---|---|---|---|---|
| 5205.11.00.00 | Single yarn of uncombed pure cotton, coarse count, not for retail sale非零售粗梳粗支纯棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.12.00.00 | Single yarn of uncombed pure cotton, medium count, not for retail sale非零售粗梳中支纯棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.13.00.00 | Single yarn of uncombed pure cotton, fine count, not for retail sale非零售粗梳细支纯棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.14.00.00 | Single yarn of uncombed pure cotton, finer count, not for retail sale非零售粗梳较细支纯棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.15.00.00 | Single yarn of uncombed pure cotton, extra fine count, not for retail sale非零售粗梳特细支纯棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.21.00.00 | Single yarn of combed pure cotton, coarse count, not for retail sale非零售精梳粗支纯棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.22.00.00 | Single yarn of combed pure cotton, medium count, not for retail sale非零售精梳中支纯棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.23.00.00 | Single yarn of combed pure cotton, fine count, not for retail sale非零售精梳细支纯棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.24.00.00 | Single yarn of combed pure cotton, finer count, not for retail sale非零售精梳较细支纯棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.26.00.00 | Single yarn of combed pure cotton, extra fine count, not for retail sale非零售精梳特细支纯棉单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5205.27.00.00 | Single yarn of pure combed cotton, of ultra-fine count, not put up for retail sale非零售精梳超特细支纯棉单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5205.28.00.00 | Single yarn of combed pure cotton, micro count, not put up for retail sale非零售精梳微支纯棉单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5205.31.00.00 | Multiple (folded) yarn of carded pure cotton, coarse count, not put up for retail sale非零售粗梳粗支纯棉多股纱 | 4.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.32.00.00 | Multiple (folded) yarn of carded pure cotton, medium count, not put up for retail sale非零售粗梳中支纯棉多股纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.33.00.00 | Multiple (folded) yarn of carded pure cotton, fine count, not put up for retail sale非零售粗梳细支纯棉多股纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5205.34.00.00 | Not put up for retail sale, carded, multiple-fold yarn of cotton, of finer count非零售粗梳较细支纯棉多股纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5205.35.00.00 | Not put up for retail sale, carded, multiple-fold yarn of cotton, of very fine count非零售粗梳特细支纯棉多股纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5205.41.00.00 | Not put up for retail sale, combed, multiple-fold yarn of cotton, of coarse count非零售精梳粗支纯棉多股纱 | 4.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.42.00.00 | Multiple (folded) yarn of combed pure cotton, medium count, not put up for retail sale非零售精梳中支纯棉多股纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.43.00.00 | Not put up for retail sale, combed, multiple-fold yarn of cotton, of fine count非零售精梳细支纯棉多股纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5205.44.00.00 | Multiple (folded) or cabled yarn of combed pure cotton, not put up for retail sale, finer count非零售精梳较细支纯棉多股纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5205.46.00.00 | Not put up for retail sale, combed, multiple-fold yarn of cotton, of very fine count非零售精梳特细支纯棉多股纱 | 4.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.47.00.00 | Not put up for retail sale, combed, multiple-fold yarn, of superfine count非零售精梳超特细支多股纱 | 4.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5205.48.00.00 | Not put up for retail sale, combed, multiple-fold yarn of cotton, of very fine count非零售精梳微支纯棉多股纱 | 4.5%APTA rate, with an APTA certificate of origin | 5% | 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.
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.