Subheading · Chapter 55 · Section XI, Textiles and textile articles
HS 5509 99Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale: other
Man-made staple fibres
- Customs duty
- 5%
- 2 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 5509 99 10 | Yarn made of 100% inherent FR synthetic fibre | 5% | 5% | kg |
| 5509 99 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.
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 12%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 347 | Yarn of manmade staple fibres | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 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 |
|---|---|---|---|
| 5509 | Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale | — | — |
| 550901 | Yarn containing 85% or more by weight of MMF (Grey) | 1.5% | — |
| 550902 | Yarn containing 85% or more by weight of MMF (Dyed) | 2.7% | Rs. 10.5 per Kg |
| 550903 | Other yarn, mixed mainly or solely with cotton (Grey) | 2.5% | Rs. 9.3 per Kg |
| 550904 | Other yarn, mixed mainly or solely with cotton (Dyed) | 2.1% | Rs. 8.6 per Kg |
| 550905 | Other yarn, mixed mainly or solely with Wool or fine animal hair (Grey) | 2.5% | Rs. 25.5 per Kg |
| 550906 | Other yarn, mixed mainly or solely with Wool or fine animal hair (Dyed) | 2.1% | Rs. 30 per Kg |
| 550998 | Other (Grey) | 1.5% | — |
| 550999 | Other (Dyed) | 2.1% | Rs. 10.6 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 5509 99, and China's below.
China: the same goods (5509 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 5509 99. 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 |
|---|---|---|---|---|---|---|
| 5509.99.00.00 | Yarn of synthetic staple fibres mixed with other fibres, not for retail sale非零售与其他混纺合纤短纤纱线 | 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
5509.99.00Yarn of other synthetic staple fibres, < 85%, mixed with other fibres
5509.99.00.00Yarn of synthetic staple fibres mixed with other fibres, not for retail sale非零售与其他混纺合纤短纤纱线
Blended, <85% other synthetic staple fibres by weight混纺指按重量计其他合成纤维短纤含量在85%以下
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 90%
- 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 (single, multiple, cabled)种类(单纱、股线、缆线)
- 3.For retail sale or not是否供零售用
- 4.Ingredient content成分含量
- 5.Yarn count纱线细度
- 6.plied, indicating number of plies股线注明股数
- 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
- 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
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 5509990000999Yarn of other mixed synthetic staple fibres, not for retail sale (mixed means less than 85% by weight of other synthetic staple fibres)非零售与其他混纺合纤短纤纱线(混纺指按重量计其他合成纤维短纤含量在85%以下)
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 19 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.