Tariff item · Chapter 62 · Section XI, Textiles and textile articles
HS 6201 40 90Men's or boys' overcoats, car-coats, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles other than those of heading 6202: other
Articles of apparel and clothing accessories, not knitted or crocheted › Of man-made fibres
- Customs duty
- 20%
- Tariff rate
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
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% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| 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, 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 TEPA53/2025-Customs | 0% | Iceland, Norway |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| SAPTA | 10% | Bangladesh, Bhutan, Maldives, Nepal |
| India–EFTA TEPA51/2025-Customs | 14.29% | Switzerland, Liechtenstein |
| India–UK CETA29/2026-Customs | 16% | United Kingdom |
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.imports from EU, Serbia, Poland, Denmark, Australia, Canada, Japan, south korea and united kingdom are exempted from testing for presence of azo dyes.ref gen.note 10 of policy & DGFT pn 14/23 DT 14.06.23*indian standard 17286:2019 is applicable on water proof multipurpose rain poncho wef 13-10-23.goods or article shall confirm and bear standard mark under licence from the bureau in accordance with scheme i of schedule ii to the bureau of indian standards (conformity assessment) regulations, 2018 under the protective textiles (quality control) order,2022.ref s.o.1707(e) DT 10-04-23**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 under DGFT 54/2015-2020 of 9 Feb 2022.
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.
- 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).
- 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. 389 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 198 | Articles of apparel and clothing accessories, not 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 |
|---|---|---|---|
| 6201Special Advance Authorisation | Men's or boys' overcoats, car- coats, cloaks, anoraks (including ski-jackets), wind-cheaters, wind jackets and similar articles other than those of heading 6203 | — | — |
| 620101Special Advance Authorisation | Of Cotton | 1.3% | — |
| 620102Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 620103Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 620104Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 620105Special Advance Authorisation | Of Wool | 0.9% | — |
| 620106Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 620199Special Advance Authorisation | Of Others | 0.9% | — |
| 6201 | Men's or boys' overcoats, car-coats, cloaks, anoraks (including ski- jackets), wind-cheaters, wind jackets and similar articles other than those of heading 6203 | — | — |
| 620101 | Of Cotton | 4.1% | Rs. 70.1 per Piece |
| 620102 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 42.9 per Piece |
| 620103 | Of Man Made Fibres | 4.7% | Rs. 60.6 per Piece |
| 620104 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 379 per Piece |
| 620105 | Of Wool | 3.3% | Rs. 131 per Piece |
| 620106 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 95 per Piece |
| 620199 | Of Others | 2.4% | Rs. 64.8 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 |
|---|---|---|---|
| 620103For this code | Men's or boys' overcoats, car-coats, cloaks, anoraks (including ski-jackets), wind-cheaters, wind jackets and similar articles other than those of heading 6203: Of Man Made Fibres | 2.65% + 2.1% = 4.75%Fabric imported duty free (Special AA): 1.37% + 1.08% | Rs. 31.1 per piece + Rs. 24.6 per piece |
| 620102On a condition | Men's or boys' overcoats, car-coats, cloaks, anoraks (including ski-jackets), wind-cheaters, wind jackets and similar articles other than those of heading 6203: Of Blend containing Cotton and Man Made FibreIf a blend containing cotton and man-made fibre | 3.13% + 2.28% = 5.41%Fabric imported duty free (Special AA): 1.37% + 1.08% | Rs. 36.2 per piece + Rs. 26.4 per piece |
| 620106On a condition | Men's or boys' overcoats, car-coats, cloaks, anoraks (including ski-jackets), wind-cheaters, wind jackets and similar articles other than those of heading 6203: Of Blend containing Wool and Man Made FibreIf a blend containing wool and man-made fibre | 2.65% + 2.1% = 4.75%Fabric imported duty free (Special AA): 1.37% + 1.08% | Rs. 91.3 per piece + Rs. 72.4 per piece |
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 6201 40.
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 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 19 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 19 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.