Heading · Chapter 52 · Section XI, Textiles and textile articles
HS 5209Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more 2 than 200 g/
Cotton
- Customs duty
- 10%
- 76 tariff items; Some with a minimum per unit
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
- Duty in China
- 5.2% to 8%
- On Indian goods
Codes under this heading
16 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 |
|---|---|---|---|---|
| 5209 11 | Plain weave | 10% | 5% | m² |
| 5209 12 | 3-thread or 4-thread twill, including cross twill | 10% | 5% | m² |
| 5209 19 00 | Other fabrics | 10% | 5% | m² |
| 5209 21 | Plain weave | 10% | 5% | m² |
| 5209 22 | 3-thread or 4-thread twill, including cross twill | 10% | 5% | m² |
| 5209 29 | Other fabrics | 10% | 5% | m² |
| 5209 31 | Plain weave | 10% | 5% | m² |
| 5209 32 | 3-thread or 4-thread twill, including cross twill | 10% | 5% | m² |
| 5209 39 | Other fabrics | 10% | 5% | m² |
| 5209 41 | Plain weave | 10% | 5% | m² |
| 5209 42 00 | Denim | 10% or Rs. 25 per sq. m. whichever is higher | 5% | m² |
| 5209 43 | Other fabrics of 3-thread or 4-thread twill, including cross twill | 10% | 5% | m² |
| 5209 49 | Other fabrics | 10% | 5% | m² |
| 5209 51 | Plain weave | 10% | 5% | m² |
| 5209 52 | 3-thread or 4-thread twill, including cross twill | 10% | 5% | m² |
| 5209 59 | Other fabrics | 10% | 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 76 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: 75 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 |
|---|---|---|---|
| 5209 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 | — | — |
| 520901 | Grey | 2% | Rs. 24 per Kg |
| 520902 | Dyed | 2% | Rs. 24 per Kg |
| 520903 | Lungis | 2% | Rs. 24 per Kg |
| 520904 | Real Madras Handkerchiefs | 2% | Rs. 24 per Kg |
| 520905 | Denim fabrics | 2.1% | Rs. 12 per Kg |
| 520906 | Denim fabrics containing 1% or more by weight of spandex/ lycra/elastane | 2.2% | Rs. 19.2 per Kg |
| 520907 | Denim fabrics blended with MMF | 2.2% | Rs. 18.9 per Kg |
| 520908 | Sarees, with or without blouse piece | 2.6% | Rs. 40.5 per Kg |
| 520909 | Grey fabrics containing 1% or more by weight of spandex/ lycra/ elastane | 1.9% | — |
| 520910 | Dyed fabrics containing 1% or more by weight of spandex/ lycra/ elastane | 1.9% | — |
| 520911 | Flame retardant fabric (treated with organic phosphorus compound) | 2.6% | Rs. 28.6 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: 75 tariff items
China: the same goods (5209)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 16 in force and 36 expired under 5209. 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 |
|---|---|---|---|---|---|---|
| 5209.11.00.00 | Unbleached plain weave woven fabrics of cotton未漂白的棉平纹机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5209.12.00.00 | Unbleached cotton twill, 3-thread or 4-thread未漂白的全棉三、四线斜纹布 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5209.19.00.00 | Other unbleached woven fabrics of cotton未漂白的其他棉机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5209.21.00.00 | Plain weave woven fabrics of cotton, bleached漂白的棉平纹机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5209.22.00.00 | Bleached 3-thread or 4-thread twill fabric, of cotton漂白的全棉三、四线斜纹布 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5209.29.00.00 | Other woven fabrics of cotton, bleached漂白的其他棉机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5209.31.00.00 | Dyed plain weave woven fabrics of cotton染色的全棉平纹机织物 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5209.32.00.00 | Dyed 3-thread or 4-thread twill fabric, of cotton染色的全棉三、四线斜纹布 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5209.39.00.00 | Other dyed woven fabrics of cotton染色的其他全棉机织物 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5209.41.00.00 | Yarn-dyed plain weave cotton fabrics色织的全棉平纹机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5209.42.00.00 | Woven fabrics of cotton, of coarse twill weave, of yarn of different colors (denim)色织全棉粗斜纹布(劳动布) | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5209.43.00.00 | Other yarn-dyed all-cotton 3- or 4-thread twill fabric其他色织的全棉三、四线斜纹布 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5209.49.00.00 | Yarn-dyed other cotton woven fabrics色织的其他全棉机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5209.51.00.00 | Printed plain weave cotton fabrics印花全棉平纹机织物 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5209.52.00.00 | Printed 3-thread or 4-thread twill fabric, of cotton印花的全棉三、四线斜纹布 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5209.59.00.00 | Other printed woven fabrics of cotton印花的其他全棉机织物 | 5.2%APTA rate, with an APTA certificate of origin | 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.
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.