Heading · Chapter 53 · Section XI, Textiles and textile articles

HS 5301Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Customs duty
Free
4 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
1% to 6%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

4 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
5301 10 00Flax, raw or rettedFree5%kg
5301 21 00Broken or scutchedFree5%kg
5301 29 00OtherFree5%kg
5301 30 00Flax tow and wasteFree5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: Free. 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: 4 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. 335All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)5%

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.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
5301Flax, raw or processed but not spun; flax tow and 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: 4 tariff items

China: the same goods (5301)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 5301. 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
5301.10.00.00Flax, raw or retted生的或沤制的亚麻6%MFN rate (no APTA concession on this line)6%9%9%ABPQ
5301.21.00.00Flax, broken or scutched破开或打成的亚麻1%China's provisional rate, lower than MFN6%9%9%ABPQ
5301.29.00.00Flax, combed or otherwise processed but not spun栉梳或经其他加工未纺制的亚麻6%MFN rate (no APTA concession on this line)6%13%9%ABPQ
5301.30.00.00Flax tow and waste亚麻短纤及废麻1%China's provisional rate, lower than MFN6%13%9%ABPQ
  • 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

Previous5212Other woven fabrics of cottonOne level upChapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarnNext5302True hemp (cannabis sativa l), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)

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.