Tariff item · Chapter 61 · Section XI, Textiles and textile articles
HS 6107 12 10Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: of synthetic fibres
Articles of apparel and clothing accessories, knitted or crocheted › Of man-made fibres
- Customs duty
- 20% or Rs. 30 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
- 3.9%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 20% or Rs. 30 per piece whichever is higher | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable 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
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia |
| India–Japan CEPA | 0% | Japan |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–Korea CEPA | 6.25% | South Korea |
| Duty-free tariff preference for LDCs | 8% | Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Gambia, Guinea, Guinea-Bissau, Haiti, Liberia, Mali, Niger, Rwanda, Sierra Leone, Senegal, Togo, Tanzania, Uganda |
| SAPTA | 8% | 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
- Central Silk Technonogical Research Institute (CSTRI): a clearance or certificate before the goods arrive.
"*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. 30 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
| 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 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 item | Goods | State + central | Cap |
|---|---|---|---|
| 61070203For this code | Briefs, underpants and similar articles: Of Man Made Fibres | 2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08% | Rs. 3.6 per piece + no cap |
| 61070202On a condition | Briefs, underpants and similar articles: Of Blend containing Cotton and Man Made FibreIf a blend containing cotton and man-made fibre | 2.5% + 1.85% = 4.35%Fabric imported duty free (Special AA): 1.37% + 1.08% | Rs. 4.5 per piece + no cap |
| 61070206On a condition | Briefs, underpants and similar articles: Of Blend containing Wool and Man Made FibreIf a blend containing wool and man-made fibre | 2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08% | Rs. 4.1 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 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 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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.