Subheading · Chapter 54 · Section XI, Textiles and textile articles

HS 5403 39Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex: other

Man-made filaments; strip and the like of man-made textile materials

Customs duty: 5%; 2 tariff items
GST now: 5%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 5%; On Indian goods

Search codes Duty 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
Code	Description	Customs duty	GST now	Unit
5403 39 10	Cuprammonium rayon	5%	5%	kg
5403 39 90	Other	5%	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: 5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026. 2 earlier measures have ended.

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%.
Until 21 September 2025 0%, 12% or 18%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 341	All goods including synthetic or artificial filament yarns	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	0%, 12% or 18%	1/2017-Central Tax (Rate); 2/2017-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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
5403	Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex	1.5%	—

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 5403 39, and China's below.

China: the same goods (5403 39)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 2 expired under 5403 39. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
5403.39.00.00	Other single yarn of man-made filaments, not for retail sale非零售其他人纤长丝单纱	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

5403.39.00Other single yarn of artificial filaments

5403.39.00.00Other single yarn of man-made filaments, not for retail sale非零售其他人纤长丝单纱

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 35%
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.Type (high tenacity yarn or textured yarn, etc.)种类(高强力纱或变形纱线等)
3.Yarn form (single, plied or cabled)纱线形态(单纱、股线或缆线)
4.For retail sale or not是否供零售用
5.Fiber content (e.g. viscose, etc.)纤维成分(如粘胶等)
6.Yarn count纱线细度
7.yarn twist纱线捻度
8.High tenacity yarn must specify breaking strength (unit: cN/tex)高强力纱需注明断裂强度(单位:厘牛顿/特克斯)
9.number of plies股数
10.GTIN
11.CAS
12.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: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 2.5%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 3%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

5403390000999Other single yarn of man-made filaments, not for retail sale非零售其他人纤长丝单纱

5403.39.00.10Other man-made filament single yarn, not for retail sale (monofilament/untwisted or with a twist of <= 5 turns per meter, including textured yarn)非零售其他人纤长丝单纱(单丝/未捻或捻度每米5转以下的复丝单纱, 非供零售用,包括变形纱线 )Expired

Monofilament/untwisted or multifilament single yarn with a twist ≤5 turns/m, not for retail sale, incl. textured yarn单丝/未捻或捻度每米5转以下的复丝单纱, 非供零售用,包括变形纱线

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

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%

CIQ codes

5403390010999Other single yarn of man-made filaments, not for retail sale (monofilament/untwisted or with twist ≤ 5 turns/meter, not for retail sale, including textured yarn)非零售其他人纤长丝单纱(单丝/未捻或捻度每米5转以下的复丝单纱,非供零售用,包括变形纱线)

5403.39.00.90Other man-made filament single yarn, not for retail sale (twist of 5 turns/m or more, including textured yarn)非零售其他人纤长丝单纱(捻度5转/米及以上,包括变形纱线 )Expired

Twist of 5 turns/m or more, incl. textured yarn捻度5转/米及以上,包括变形纱线

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

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%

CIQ codes

5403390090999Other man-made filament single yarn, not for retail sale (twist of 5 turns/m or more, including textured yarn)非零售其他人纤长丝单纱(捻度5转/米及以上,包括变形纱线)

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

Previous5403 10High tenacity yarn of viscose rayon One level up5403Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex Next5403 41

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.