Subheading · Chapter 55 · Section XI, Textiles and textile articles

HS 5502 10Artificial filament tow: of cellulose acetate

Man-made staple fibres

Customs duty
5%
2 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
2% to 3.3%
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
5502 10 10Viscose rayon tow5%5%kg
5502 10 90Other5%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.

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 18%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 343Synthetic or artificial filament tow5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%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
5502Artificial filament tow2.1%Rs. 5 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 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 5502 10, and China's below.

China: the same goods (5502 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 5502 10. 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
5502.10.10.00Tow of cellulose diacetate二醋酸纤维丝束2%APTA rate, with an APTA certificate of origin3%13%13%7
5502.10.90.00other cellulose acetate tow其他醋酸纤维丝束3.3%APTA rate, with an APTA certificate of origin5%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

5502.10.10cellulose diacetate filament tow

5502.10.10.00Tow of cellulose diacetate二醋酸纤维丝束
Unit
kg
MFN import duty
3%
Provisional import duty
None
General import duty
40%
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
  • 7Automatic import licence自动进口许可证
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.fiber composition纤维成分
  • 3.fineness of monofilament单丝细度
  • 4.length of tow丝束长度
  • 5.Twisted or not (if twisted, specify twist)是否加捻(如加捻请注明捻度)
  • 6.total fineness of tow丝束总细度
  • 7.GTIN
  • 8.CAS
  • 9.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
2.4%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
2%
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
1.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 5502101000999Tow of cellulose diacetate二醋酸纤维丝束

5502.10.90other cellulose acetate filament tow

5502.10.90.00other cellulose acetate tow其他醋酸纤维丝束
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.fiber composition纤维成分
  • 3.fineness of monofilament单丝细度
  • 4.length of tow丝束长度
  • 5.Twisted or not (if twisted, specify twist)是否加捻(如加捻请注明捻度)
  • 6.total fineness of tow丝束总细度
  • 7.GTIN
  • 8.CAS
  • 9.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
1%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
3.3%
RCEP rates
Australia
2.5%
Brunei
2.5%
Cambodia
2.5%
South Korea
2.5%
Laos
2.5%
Malaysia
2.5%
New Zealand
3%
Singapore
2.5%
Thailand
2.5%
Vietnam
2.5%
Japan
3.4%
Indonesia
2.5%
Philippines
2.5%
Myanmar
2.5%
CIQ codes
  • 5502109000999other cellulose acetate tow其他醋酸纤维丝束

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

Previous5501 90OtherOne level up5502Artificial filament towNext5502 90Other

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.