Subheading · Chapter 61 · Section XI, Textiles and textile articles
HS 6107 12Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: of man-made fibres
Articles of apparel and clothing accessories, knitted or crocheted
- Customs duty
- 20%
- 2 tariff items; Some with a minimum per unit
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 3.9%
- 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 |
|---|---|---|---|---|
| 6107 12 10 | Of synthetic fibres | 20% or Rs. 30 per piece, whichever is higher | 5% or 18% | units |
| 6107 12 20 | Of artificial fibres | 20% or Rs. 30 per piece, whichever is higher | 5% or 18% | units |
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: 20%. 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% 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 388 | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 197 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 12% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6107Special Advance Authorisation | Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | — | — |
| 610701Special Advance Authorisation | Nightshirts, pyjamas, bath robes and dressing gowns and similar articles | — | — |
| 61070101Special Advance Authorisation | Of Cotton | 1.6% | — |
| 61070102Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.8% | — |
| 61070103Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 22 per Piece |
| 61070104Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61070105Special Advance Authorisation | Of Wool | 0.9% | — |
| 61070106Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61070107Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 1.6% | — |
| 61070199Special Advance Authorisation | Of Others | 0.9% | — |
| 610702Special Advance Authorisation | Briefs, underpants and similar articles | — | — |
| 61070201Special Advance Authorisation | Of Cotton | 1.6% | — |
| 61070202Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.8% | — |
| 61070203Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 9 per Piece |
| 61070204Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61070205Special Advance Authorisation | Of Wool | 0.9% | — |
| 61070206Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61070207Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 1.6% | — |
| 61070299Special Advance Authorisation | Of Others | 0.9% | — |
| 6107 | Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | — | — |
| 610701 | Nightshirts, pyjamas, bath robes and dressing gowns and similar articles | — | — |
| 61070101 | Of Cotton | 2.2% | Rs. 16 per Piece |
| 61070102 | Of Blend containing Cotton and Man Made Fibre | 2.5% | Rs. 21 per Piece |
| 61070103 | Of Man Made Fibres | 2.7% | Rs. 29 per Piece |
| 61070104 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 206 per Piece |
| 61070105 | Of Wool | 2.5% | Rs. 46 per Piece |
| 61070106 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 38 per Piece |
| 61070107 | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 2.2% | Rs. 20 per Piece |
| 61070199 | Of Others | 2.2% | Rs. 13.4 per Piece |
| 610702 | Briefs, underpants and similar articles | — | — |
| 61070201 | Of Cotton | 2.1% | Rs. 4.1 per Piece |
| 61070202 | Of Blend containing Cotton and Man Made Fibre | 2.4% | Rs. 11.5 per Piece |
| 61070203 | Of Man Made Fibres | 2.7% | Rs. 11.1 per Piece |
| 61070204 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 56.1 per Piece |
| 61070205 | Of Wool | 2.5% | Rs. 16.4 per Piece |
| 61070206 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 5.9 per Piece |
| 61070207 | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 2.8% | Rs. 6.6 per Piece |
| 61070299 | Of Others | 2.1% | Rs. 4.6 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 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 6107 12, and China's below.
China: the same goods (6107 12)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6107 12. 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 |
|---|---|---|---|---|---|---|
| 6107.12.00.00 | Men's underpants and briefs, knitted or crocheted, of man-made fibres化纤制针织或钩编男内裤及三角裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
- 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
6107.12.00Men's knitted or crocheted briefs, of man-made fibres
6107.12.00.00Men's underpants and briefs, knitted or crocheted, of man-made fibres化纤制针织或钩编男内裤及三角裤
- Unit
- piece / kg
- MFN import duty
- 6%
- 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 (underpants, briefs, long nightdresses, pyjamas, bathrobes, etc.)种类(内裤、三角裤、长睡衣、睡衣裤、浴衣等)
- 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
- 6.4%
- 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
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 8%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 8.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6107120000999Men's underpants and briefs, knitted or crocheted, of man-made fibres化纤制针织或钩编男内裤及三角裤
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 19 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.