Tariff item · Chapter 61 · Section XI, Textiles and textile articles

HS 6105 20 20Men's or boys' shirts, knitted or crocheted: of artificial fibres

Articles of apparel and clothing accessories, knitted or crocheted › Of man-made fibres

Customs duty
20% or Rs. 83 per piece whichever is higher
Tariff rate
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate20% or Rs. 83 per piece whichever is higherAssessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)Exempt (11/2018-Customs, S.No. 1)BCD + AIDC11/2018-Customs, S.No. 1
Integrated GST (IGST)5% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–EFTA TEPA51/2025-Customs0%Switzerland, Iceland, Liechtenstein, Norway
India–Japan CEPA0%Japan
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
SAPTA8%Bangladesh, Bhutan, Maldives, Nepal

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

"*Import of textile and textile articles requires PSIC from accredited lab of exporting country/ valid test report of TC or CSRTI to ensure absence of prohibited hazardous dyes .testing for presence of azo dyes is exempted for imports from EU, Serbia, Poland, Denmark, Australia, Canada, Japan, south korea and united kingdom only and not for other countries. ref-gen note 10 of policy & DGFT public notice no. 14/2023 dt. 14.06.2023**ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt para 19 introduced in general notes regarding import policy under ITC(HS) 2022 regulating the import of certain goods from bangladesh to india with port restrictions as stated in para 1. exempted goods refer para 2 and 3*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • BCD on this line is '20% or Rs. 83 per piece whichever is higher'. Only the 20% part is used here, so the real duty can be higher.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5% or 18%, depending on the goods.
  • Until 21 September 2025 5% or 12%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 388Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 197Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 12%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%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
6105Special Advance AuthorisationMen's or boys' shirts, knitted or crocheted——
610501Special Advance AuthorisationOf Cotton1.3%—
610502Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre1.7%—
610503Special Advance AuthorisationOf Man Made Fibres2.1%Rs. 11 per Piece
610504Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
610505Special Advance AuthorisationOf Wool0.9%—
610506Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
610507Special Advance AuthorisationOf Cotton containing 1% or more by weight of spandex/lycra/ elastane1.6%—
610599Special Advance AuthorisationOf Others0.9%—
6105Men's or boys' shirts, knitted or crocheted——
610501Of Cotton3%Rs. 29.9 per Piece
610502Of Blend containing Cotton and Man Made Fibre2.9%Rs. 25.7 per Piece
610503Of Man Made Fibres2.7%Rs. 25 per Piece
610504Of Silk (other than containing Noil silk)5.1%Rs. 385 per Piece
610505Of Wool2.5%Rs. 206 per Piece
610506Of Blend containing Wool and Man Made Fibre2.6%Rs. 81 per Piece
610507Of Cotton containing 1% or more by weight of spandex/lycra/ elastane2.6%Rs. 19.6 per Piece
610599Of Others2.5%Rs. 26 per Piece

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
  • RoSCTL (garments and made-ups): In force until 31 Dec 2026: the rate depends on the garment and its fibres, in the table below.
RoSCTL rates that can apply to this code
RoSCTL itemGoodsState + centralCap
610503For this codeMen's or boys' shirts, knitted or crocheted: Of Man Made Fibres2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08%Rs. 13.1 per piece + no cap
610502On a conditionMen's or boys' shirts, knitted or crocheted: Of Blend containing Cotton and Man Made FibreIf a blend containing cotton and man-made fibre2.85% + 2.08% = 4.93%Fabric imported duty free (Special AA): 1.37% + 1.08%Rs. 18.4 per piece + Rs. 13.4 per piece
610506On a conditionMen's or boys' shirts, knitted or crocheted: Of Blend containing Wool and Man Made FibreIf a blend containing wool and man-made fibre2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08%Rs. 14.5 per piece + no cap

The rebate is the state part plus the central part, each the lower of its rate on the FOB value and its cap on the quantity. Rates of notification 14/26/2016-IT (Vol.II) of 08.03.2019, continued unchanged since; FIBC as revised on 01.10.2024. The rate follows the actual fibre mix, which an 8-digit code does not record: claim the item that describes your goods.

Clearance by other agencies

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*AS PER S.NO 3 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF DRESS MATERIALS/READYMADE GARMENTS FABRICS/TEXTILE ITEMS WITH IMPRINTS OF EXCERPTS OR VERSES OF THE HOLY QURAN IS RESTRICTED.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6105 20, and China's below.

China: the same goods (6105 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 6 expired under 6105 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
6105.20.00.10Boys' knitted or crocheted play-suit shirts of man-made fibres化纤针织或钩编男童游戏套装衬衫0%APTA rate, with an APTA certificate of origin8%13%13%AM
6105.20.00.90Other men's shirts, knitted or crocheted, of man-made fibers其他化纤制针织或钩编其他男衬衫0%APTA rate, with an APTA certificate of origin8%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

6105.20.00Men's shirts, of man-made fibres, knitted or crocheted

6105.20.00.10Boys' knitted or crocheted play-suit shirts of man-made fibres化纤针织或钩编男童游戏套装衬衫

Without sewn collar, for boys, sizes 8-18不带缝制领,指男童818号

Unit
piece / kg
MFN import duty
8%
Provisional import duty
None
General import duty
130%
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.method of make (knitted or crocheted)织造方法(针织、钩编)
  • 3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
  • 4.Category (men's)类别(男式)
  • 5.Ingredient content成分含量
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Item number货号
  • 8.GTIN
  • 9.CAS
  • 10.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
6.4%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
8.8%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
9.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6105200010999Knitted or crocheted boys' play-suit shirts of man-made fibres (knitted or crocheted)化纤针织或钩编男童游戏套装衬衫(针织或钩编)
6105.20.00.90Other men's shirts, knitted or crocheted, of man-made fibers其他化纤制针织或钩编其他男衬衫
Unit
piece / kg
MFN import duty
8%
Provisional import duty
None
General import duty
130%
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.method of make (knitted or crocheted)织造方法(针织、钩编)
  • 3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
  • 4.Category (men's)类别(男式)
  • 5.Ingredient content成分含量
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Item number货号
  • 8.GTIN
  • 9.CAS
  • 10.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
6.4%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
8.8%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
9.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6105200090101Other men's knitted or crocheted shirts of man-made fibres (knitted children's wear)其他化纤制针织或钩编其他男衬衫(针织童装)
  • 6105200090999Other men's knitted or crocheted shirts of man-made fibres (knitted shirts)其他化纤制针织或钩编其他男衬衫(针织衬衫)
6105.20.00.11Men's knitted or crocheted shirts of man-made fibres (containing >=23% by weight of wool, without sewn-on collars, incl. boys' sizes 8-18)化纤制针织或钩编男衬衫(含羊毛23%及以上,不带缝制领,包括男童8-18号 )Expired

Containing >=23% by weight of wool, without sewn collar, incl. boys' sizes 8-18含羊毛23%及以上,不带缝制领,包括男童8-18号

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
5.2%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
South Korea
5.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6105200011101Men's knitted or crocheted shirts of man-made fibres (containing 23% or more by weight of wool, without sewn-on collars, incl. boys' sizes 8-18) (knitted shirts)化纤制针织或钩编男衬衫(含羊毛23%及以上,不带缝制领,包括男童8-18号)(针织衬衫)
  • 6105200011102Men's knitted or crocheted shirts of man-made fibres (containing 23% or more by weight of wool, without sewn-on collars, incl. boys' sizes 8-18) (knitted children's wear)化纤制针织或钩编男衬衫(含羊毛23%及以上,不带缝制领,包括男童8-18号)(针织童装)
6105.20.00.19Other men's knitted or crocheted shirts of man-made fibres (containing ≥23% wool)化纤制针织或钩编其他男衬衫(含羊毛23%及以上 )Expired

Containing 23% or more by weight of wool含羊毛23%及以上

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
5.2%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
South Korea
5.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6105200019999Other knitted or crocheted men’s shirts of man-made fibres (containing 23% or more by weight of wool)化纤制针织或钩编其他男衬衫(含羊毛23%及以上)
6105.20.00.21Boys' knitted or crocheted play-suit shirts of man-made fibres化纤针织或钩编男童游戏套装衬衫Expired

Without sewn collar, for boys, sizes 8-18不带缝制领,指男童818号

Unit
piece / kg
MFN import duty
8%
Provisional import duty
None
General import duty
130%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
1 Jan 2025
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.method of make (knitted or crocheted)织造方法(针织、钩编)
  • 3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
  • 4.Category (men's)类别(男式)
  • 5.Ingredient content成分含量
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Item number货号
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
1.8%
Iceland
0%
Australia
0%
South Korea
3.5%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
15.9%
CIQ codes
  • 6105200021999Boys' knitted or crocheted shirts for play sets of man-made fibres (without sewn-on collars, for boys' sizes 8-18)化纤针织或钩编男童游戏套装衬衫(不带缝制领,指男童8-18号)
6105.20.00.29Other boys' play-suit shirts, of man-made fibres化纤制其他男童游戏套装衬衫Expired

Knitted or crocheted针织或钩编

Unit
piece / kg
MFN import duty
8%
Provisional import duty
None
General import duty
130%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
1 Jan 2025
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.method of make (knitted or crocheted)织造方法(针织、钩编)
  • 3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
  • 4.Category (men's)类别(男式)
  • 5.Ingredient content成分含量
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Item number货号
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
1.8%
Iceland
0%
Australia
0%
South Korea
3.5%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
15.9%
CIQ codes
  • 6105200029999Other knitted or crocheted boys' play-suit shirts of man-made fibres化纤制其他男童游戏套装衬衫(针织或钩编)
6105.20.00.91Other men's knitted or crocheted shirts of man-made fibres (without sewn-on collars, incl. boys' sizes 8-18)其他化纤制针织或钩编男衬衫(不带缝制领,包括男童8-18号 )Expired

Without sewn-on collars, incl. boys' sizes 8-18不带缝制领,包括男童8-18号

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
5.2%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
South Korea
5.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6105200091101Other men's knitted or crocheted shirts of man-made fibres (without sewn-on collar, incl. boys' sizes 8-18) (knitted shirts)其他化纤制针织或钩编男衬衫(不带缝制领,包括男童8-18号)(针织衬衫)
  • 6105200091102Other men's knitted or crocheted shirts of man-made fibres (without sewn-on collar, incl. boys' sizes 8-18) (knitted children's wear)其他化纤制针织或钩编男衬衫(不带缝制领,包括男童8-18号)(针织童装)
6105.20.00.99Other men's shirts, knitted or crocheted, of man-made fibers其他化纤制针织或钩编其他男衬衫Expired
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
5.2%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.5%
Iceland
0%
Australia
0%
South Korea
5.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6105200099999Other men's shirts, knitted or crocheted, of man-made fibers其他化纤制针织或钩编其他男衬衫

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

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.