Subheading · Chapter 52 · Section XI, Textiles and textile articles
HS 5208 51Plain weave, weighing not more than 100 g/m2
Cotton › Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/
- Customs duty
- 10%
- 9 tariff items; Some with a minimum per unit
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
- Duty in China
- 8%
- On Indian goods
Codes under this subheading
9 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 |
|---|---|---|---|---|
| 5208 51 10 | Lungi | 10% or Rs. 27 per sq. m whichever is higher | 5% | m² |
| 5208 51 20 | Saari | 10% or Rs. 27 per sq. m whichever is higher | 5% | m² |
| 5208 51 30 | Shirting Fabrics | 10% or Rs. 27 per sq. m whichever is higher | 5% | m² |
| 5208 51 40 | Casement | 10% or Rs. 27 per sq. m whichever is higher | 5% | m² |
| 5208 51 50 | Cambrics (including madapollam and jaconet) | 10% or Rs. 27 per sq. m whichever is higher | 5% | m² |
| 5208 51 60 | Mull (including limbric and willaya) | 10% or Rs. 27 per sq. m whichever is higher | 5% | m² |
| 5208 51 70 | Muslin (including lawn mulmul and organdi) of carded or combed yarn | 10% or Rs. 27 per sq. m whichever is higher | 5% | m² |
| 5208 51 80 | Voils (excluding leno fabrics) | 10% or Rs. 27 per sq. m whichever is higher | 5% | m² |
| 5208 51 90 | Others | 10% or Rs. 27 per sq. m whichever is higher | 5% | m² |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 9 tariff items: 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: 9 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. 334 | Woven fabrics of cotton | 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 |
|---|---|---|---|
| 5208 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 | — | — |
| 520801 | Grey | 2.5% | Rs. 21.3 per Kg |
| 520802 | Dyed | 1.5% | — |
| 520803 | Lungis | 1.5% | — |
| 520804 | Real Madras Handkerchiefs | 1.5% | — |
| 520805 | Sarees, with or without blouse piece | 2.6% | Rs. 40.5 per Kg |
| 520806 | Grey fabrics containing 1% or more by weight of spandex/ lycra/elastane | 1.9% | — |
| 520807 | Dyed fabrics containing 1% or more by weight of spandex/ lycra/elastane | 1.7% | — |
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: 9 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 5208 51, and China's below.
China: the same goods (5208 51)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 6 expired under 5208 51. 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 |
|---|---|---|---|---|---|---|
| 5208.51.00.00 | Printed plain weave cotton fabrics印花全棉平纹机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 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.
Every Chinese code in full
5208.51.00Printed plain weave fabrics, containing ≥85% cotton, weighing ≤100g/m²
5208.51.00.00Printed plain weave cotton fabrics印花全棉平纹机织物
Weighing not more than 100 g/m2, of cotton >= 85%每平方米重量不超过100克,含棉85%及以上
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- 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
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven)织造方法(机织)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or satin)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十)
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 5.6%
- Ecuador
- 6.4%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 5208510000999Printed plain weave cotton fabric (weighing ≤100 g/m², containing ≥85% cotton)印花全棉平纹机织物(每平方米重量不超过100克,含棉85%及以上)
5208.51.00.10Printed hand-woven fabrics of cotton印花全棉手工织布Expired
Weighing not more than 100 g/m2, of cotton >= 85%每平方米重量不超过100克,含棉85%及以上
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208510010999Printed hand-woven fabric of cotton (weighing ≤100 g/m², containing ≥85% cotton)印花全棉手工织布(每平方米重量不超过100克,含棉85%及以上)
5208.51.00.91Printed plain weave poplin and fine fabric, of cotton印花全棉平纹府绸及细平布Expired
Weighing not more than 100 g/m2, of cotton >= 85%每平方米重量不超过100克,含棉85%及以上
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208510091999Printed plain weave poplin and fine fabric of cotton, weighing not more than 100 g/m², containing 85% or more by weight of cotton印花全棉平纹府绸及细平布(每平方米重量不超过100克,含棉85%及以上)
5208.51.00.92Printed plain weave cotton fabrics印花全棉平纹机织平布Expired
Weighing not more than 100 g/m2, of yarn numbers 68 or less每平方米重量不超过100克,68号及以下
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208510092999Printed plain weave fabric of cotton (weighing ≤100 g/m², No. 68 and below)印花全棉平纹机织平布(每平方米重量不超过100克,68号及以下)
5208.51.00.93Printed plain weave cotton gauze印花全棉平纹奶酪布Expired
Weighing not more than 100 g/m2, of cotton >= 85%每平方米重量不超过100克,含棉85%及以上
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208510093999Printed plain weave cotton cheesecloth (weighing ≤100 g/m², containing ≥85% cotton)印花全棉平纹奶酪布(每平方米重量不超过100克,含棉85%及以上)
5208.51.00.94Printed plain weave cotton fabrics for printing印花全棉平纹印染用布Expired
Weighing not more than 100 g/m2, No. 4368每平方米重量不超过100克,4368号
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208510094999Printed plain weave fabric of cotton, for printing or dyeing (weighing ≤100 g/m², No. 43-68)印花全棉平纹印染用布(每平方米重量不超过100克,43-68号)
5208.51.00.95Printed plain weave voile and fine fabric, of cotton印花全棉平纹巴里纱及薄细布Expired
Weighing not more than 100 g/m2, of yarn numbers 69 or more每平方米重量不超过100克,69号及以上
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208510095999Printed plain weave cotton voile and fine fabric (weighing <= 100 g/m², No. 69 or more)印花全棉平纹巴里纱及薄细布(每平方米重量不超过100克,69号及以上)
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'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.