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

HS 5306 20Multiple (folded) or cabled

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

Customs duty
10%
2 tariff items
GST now
5%
or 0% for some goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
5%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 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
5306 20 10Put up for retail sale10%5%kg
5306 20 90Other10%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 2 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty in force

  • Anti-dumping duty on goods from China: USD 2.29–4.83 per kg, by origin and producer (until 11 Oct 2028). f lax yarn of below 70 lea count. 10/2023-ADD

Charged on top of the duty above, only on goods from the countries named.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 338All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn including coir pith compost pre-packaged and labelled5%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 145Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outletsNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 148Coir pith compost other than pre-packaged and labelledNil

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 20250% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
5306Flax yarn——
530601Grey1.2%—
530602Dyed1.2%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 5306 20, and China's below.

China: the same goods (5306 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 5306 20. 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
5306.20.00.00Flax multiple yarn or cable亚麻多股纱线或缆线5%MFN rate (no APTA concession on this line)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.

Every Chinese code in full

5306.20.00Flax multiple yarn or cable

5306.20.00.00Flax multiple yarn or cable亚麻多股纱线或缆线
Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
50%
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.Yarn form (single, plied or cabled)纱线形态(单纱、股线或缆线)
  • 3.Yarn count纱线细度
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
1.5%
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
0%
Ecuador
0%
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
  • 5306200000101Flax multiple or cabled yarn (flax yarn)亚麻多股纱线或缆线(麻纱线)
  • 5306200000102Multiple or cabled yarn of flax (cordage, ropes, cables)亚麻多股纱线或缆线(绳、索、缆)

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

Previous5306 10SingleOne level up5306Flax yarnNext5307 10Single

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.