Heading · Chapter 54 · Section XI, Textiles and textile articles
HS 5408Woven fabrics of artificial filament yarn,including woven fabrics obtained from materials of heading 5405
Man-made filaments; strip and the like of man-made textile materials
- Customs duty
- 10% to 20%
- 46 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
Search codesRates as on 19 Oct 2026
Codes under this heading
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 |
|---|---|---|---|---|
| 5408 10 00 | Woven fabrics obtained from high tenacity yarn of viscose rayon | 20% | 5% | m² |
| 5408 21 | Unbleached or bleached | 20% | 5% | m² |
| 5408 22 | Dyed | 20% | 5% | m² |
| 5408 23 00 | Of yarns of different colours than rayon | 20% or Rs. 28 per sq.m whichever is higher | 5% | m² |
| 5408 24 | Printed | 10% to 20% | 5% | m² |
| 5408 31 | Unbleached or bleached | 20% | 5% | m² |
| 5408 32 | Dyed | 20% | 5% | m² |
| 5408 33 00 | Of yarns of different colours | 20% or Rs. 10 per sq.m. whichever is higher | 5% | m² |
| 5408 34 | Printed | 20% | 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 46 tariff items: 10% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 46 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. 342 | Woven fabrics of manmade textile materials | 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 |
|---|---|---|---|
| 5408 | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 | — | — |
| 540801 | Woven fabrics containing 85% or more by weight of artificial filament yarn (Grey) | 1.9% | — |
| 540802 | Woven fabrics containing 85% or more by weight of artificial filament yarn (Dyed) | 2.8% | Rs. 21.8 per Kg |
| 540803 | Woven fabrics containing 85% or more by weight of man-made filament yarn and man-made staple fibre (Grey) | 1.5% | — |
| 540804 | Woven fabrics containing 85% or more by weight of man-made filament yarn and man-made staple fibre (Dyed) | 1.8% | — |
| 540805 | Woven fabrics containing less than 85% by weight of man-made filament yarn and / or man-made staple fibre (Grey) | 1.5% | — |
| 540806 | Woven fabrics containing less than 85% by weight of man-made filament yarn and / or man-made staple fibre (Dyed) | 1.8% | — |
| 540807 | Sarees, with or without blouse piece | 2.2% | Rs. 23 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: 46 tariff items
China: the same goods (5408)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 17 in force and 45 expired under 5408. 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 |
|---|---|---|---|---|---|---|
| 5408.10.00.00 | woven fabrics of high tenacity yarn of viscose rayon粘胶纤维高强力纱的机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.21.10.00 | Woven fabrics of viscose rayon filament yarn, unbleached or bleached未漂白或漂白粘胶长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.21.20.00 | Woven fabrics of acetate rayon filament yarn, unbleached or bleached未漂白或漂白醋酸长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.21.90.00 | Woven fabrics of other pure man-made filaments, unbleached or bleached未漂白或漂白其他纯人纤长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.22.10.00 | dyed woven fabrics of viscose rayon filaments染色的粘胶长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.22.20.00 | dyed woven fabrics of cellulose acetate filaments染色的醋酸长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.22.90.00 | other dyed woven fabrics of artificial filaments染色的其他人纤长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.23.10.00 | yarn-dyed woven fabrics of viscose rayon filaments色织的粘胶长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.23.20.00 | yarn-dyed woven fabrics of cellulose acetate filaments色织的醋酸长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.23.90.00 | Woven fabrics of other man-made filament yarn, of yarn of different colours色织的其他人纤长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.24.10.00 | printed woven fabrics of viscose rayon filaments印花的粘胶长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.24.20.00 | printed woven fabrics of cellulose acetate filaments印花的醋酸长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.24.90.00 | Other printed man-made filament, strip woven fabrics其他印花人纤长丝,扁条机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.31.00.00 | Other mixed woven fabrics of man-made filaments, unbleached or bleached未漂白或漂白人纤长丝其他混纺机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.32.00.00 | other dyed woven fabrics of artificial filaments染色的人纤长丝其他机织物 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5408.33.00.00 | Woven fabrics of other man-made filament yarn, of yarn of different colours色织的人纤长丝其他机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.34.00.00 | other printed woven fabrics of artificial filaments印花的人纤长丝其他机织物 | 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.
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.