Heading · Chapter 62 · Section XI, Textiles and textile articles
HS 6204Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
Articles of apparel and clothing accessories, not knitted or crocheted
- Customs duty
- 20%
- 66 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
- 0% to 8%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
25 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 |
|---|---|---|---|---|
| 6204 11 00 | Of wool of fine animal hair | 20% | 5% or 18% | units |
| 6204 12 | Of cotton | 20% | 5% or 18% | units |
| 6204 13 | Of synthetic fibre | 20% | 5% or 18% | units |
| 6204 19 | Of other textile materials: Of silk | 20% | 5% or 18% | units |
| 6204 21 00 | Of wool or fine animal hair | 20% | 5% or 18% | units |
| 6204 22 | Of cotton | 20% | 5% or 18% | units |
| 6204 23 | Of Synthetic fibres | 20% | 5% or 18% | units |
| 6204 29 | Of other textile materials | 20% | 5% or 18% | units |
| 6204 31 | Of wool or fine animal hair | 20% | 5% or 18% | units |
| 6204 32 | Of cotton | 20% | 5% or 18% | units |
| 6204 33 | Of synthetic fibre | 20% | 5% or 18% | units |
| 6204 39 | Of other textile materials | 20% | 5% or 18% | units |
| 6204 41 | Of wool or fine animal hair | 20% | 5% or 18% | units |
| 6204 42 | Of cotton | 20% | 5% or 18% | units |
| 6204 43 | Of synthetic fibres | 20% | 5% or 18% | units |
| 6204 44 | Of artificial fibres | 20% | 5% or 18% | units |
| 6204 49 | Of other textile materials: Of silk | 20% | 5% or 18% | units |
| 6204 51 00 | Of wool or fine animal hair | 20% or Rs. 485 per piece, whichever is higher | 5% or 18% | units |
| 6204 52 | Of cotton | 20% | 5% or 18% | units |
| 6204 53 | Of synthetic fibre | 20% | 5% or 18% | units |
| 6204 59 | Of other textile materials: Of silk | 20% | 5% or 18% | units |
| 6204 61 | Of wool or fine animal hair | 20% | 5% or 18% | units |
| 6204 62 | Of cotton | 20% | 5% or 18% | units |
| 6204 63 00 | Of synthetic fibres | 20% | 5% or 18% | units |
| 6204 69 | Of other textile materials | 20% | 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 66 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 66 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. 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 |
|---|---|---|---|
| 6204Special Advance Authorisation | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | — | — |
| 620401Special Advance Authorisation | Suits (combination comprising of at least one trouser and one jacket) | — | — |
| 62040101Special Advance Authorisation | Of Cotton | 1.3% | — |
| 62040102Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 62040103Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 62040104Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 62040105Special Advance Authorisation | Of Wool | 0.9% | — |
| 62040106Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 62040199Special Advance Authorisation | Of Others | 0.9% | — |
| 620402Special Advance Authorisation | Jackets, blazers | — | — |
| 62040201Special Advance Authorisation | Of Cotton | 1.3% | — |
| 62040202Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 62040203Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 62040204Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 62040205Special Advance Authorisation | Of Wool | 0.9% | — |
| 62040206Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 62040207Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 62040208Special Advance Authorisation | Of fabrics coated, covered or laminated with polyurethance | 1.3% | — |
| 62040299Special Advance Authorisation | Of Others | 0.9% | — |
| 620403Special Advance Authorisation | Dresses/frocks, skirts, divided skirts, trousers, full pants | — | — |
| 62040301Special Advance Authorisation | Of Cotton | 1.3% | — |
| 62040302Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 62040303Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 62040304Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 62040305Special Advance Authorisation | Of Wool | 0.9% | — |
| 62040306Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 62040307Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 62040399Special Advance Authorisation | Of Others | 0.9% | — |
| 620404Special Advance Authorisation | Others (including capri/three- fourth pants and ensembles) | — | — |
| 62040401Special Advance Authorisation | Of Cotton | 1.3% | — |
| 62040402Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 62040403Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 62040404Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 62040405Special Advance Authorisation | Of Wool | 0.9% | — |
| 62040406Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 62040407Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 62040499Special Advance Authorisation | Of Others | 0.9% | — |
| 6204 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | — | — |
| 620401 | Suits (combination comprising of at least one trouser and one jacket) | — | — |
| 62040101 | Of Cotton | 3.1% | Rs. 100.9 per Piece |
| 62040102 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 65.9 per Piece |
| 62040103 | Of Man Made Fibres | 3.9% | Rs. 124 per Piece |
| 62040104 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 695.2 per Piece |
| 62040105 | Of Wool | 3.3% | Rs. 229 per Piece |
| 62040106 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 145 per Piece |
| 62040199 | Of Others | 3% | Rs. 67 per Piece |
| 620402 | Jackets, blazers | — | — |
| 62040201 | Of Cotton | 3.1% | Rs. 86.9 per Piece |
| 62040202 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 37.3 per Piece |
| 62040203 | Of Man Made Fibres | 3.9% | Rs. 141.5 per Piece |
| 62040204 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 379 per Piece |
| 62040205 | Of Wool | 3.3% | Rs. 131 per Piece |
| 62040206 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 95 per Piece |
| 62040207 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 3.1% | Rs. 31 per Piece |
| 62040208 | Of fabrics coated, covered or laminated with polyurethance | 4.9% | Rs. 196 per Piece |
| 62040299 | Of Others | 3% | Rs. 31 per Piece |
| 620403 | Dresses/frocks, skirts, divided skirts, trousers, full pants | — | — |
| 62040301 | Of Cotton | 3% | Rs. 48.6 per Piece |
| 62040302 | Of Blend containing Cotton and Man Made Fibre | 1.7% | — |
| 62040303 | Of Man Made Fibres | 2.9% | Rs. 40.2 per Piece |
| 62040304 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 316.2 per Piece |
| 62040305 | Of Wool | 2.5% | Rs. 98 per Piece |
| 62040306 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 50 per Piece |
| 62040307 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 3% | Rs. 22.1 per Piece |
| 62040399 | Of Others | 2.2% | Rs. 36 per Piece |
| 620404 | Others (including capri/three-fourth pants and ensembles) | — | — |
| 62040401 | Of Cotton | 2.8% | Rs. 32 per Piece |
| 62040402 | Of Blend containing Cotton and Man Made Fibre | 3.4% | Rs. 33.5 per Piece |
| 62040403 | Of Man Made Fibres | 1.9% | — |
| 62040404 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 63.8 per Piece |
| 62040405 | Of Wool | 2.5% | Rs. 39 per Piece |
| 62040406 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 25.3 per Piece |
| 62040407 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 2.8% | Rs. 16.4 per Piece |
| 62040499 | Of Others | 1.4% | — |
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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 66 tariff items
China: the same goods (6204)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 31 in force and 100 expired under 6204. 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 |
|---|---|---|---|---|---|---|
| 6204.11.00.00 | Women's or girls' suits, of wool毛制女式西服套装 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6204.12.00.10 | Women’s suits of cotton, with trousers含裤子的棉制女式西服套装 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 6204.12.00.90 | Women's suits of cotton, excluding trousers不含裤子的棉制女式西服套装 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 6204.13.00.00 | Women's or girls' suits, of synthetic fibres合纤制女式西服套装 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6204.19.10.00 | Women’s suits of silk or silk waste丝及绢丝制女式西服套装 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6204.19.90.00 | Women's suits of other materials其他材料制其他女式西服套装 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6204.21.00.00 | Women's casual ensembles, of wool or fine animal hair羊毛或动物细毛制女式便服套装 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6204.22.00.00 | Women's or girls' track suits, of cotton棉制女式便服套装 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 6204.23.00.00 | Women’s casual ensembles of synthetic fibres合成纤维制女式便服套装 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6204.29.10.00 | Women's or girls' track suits, of silk丝制女式便服套装 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6204.29.90.00 | Women’s casual ensembles of other materials其他材料制女式便服套装 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.31.00.00 | Women's blouses of wool or fine animal hair羊毛或动物细毛制女式上衣 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.32.00.00 | Women's blouses of cotton棉制女式上衣 | 2.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.33.00.00 | Women's or girls' blouses, of synthetic fibres合成纤维制女式上衣 | 0%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | None |
| 6204.39.10.00 | Women's blouses of silk丝制女式上衣 | 0%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.39.90.00 | Women's or girls' blouses, of other materials其他材料制女式上衣 | 0%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.41.00.00 | Women's or girls' dresses, of wool毛制女式连衣裙 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.42.00.00 | Women's or girls' dresses, of cotton棉制女式连衣裙 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6204.43.00.00 | Women's dresses of synthetic fibres合成纤维制女式连衣裙 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6204.44.00.00 | Women's dresses of man-made fibres人造纤维制女式连衣裙 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.49.10.00 | Women's dresses of silk丝制女式连衣裙 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.49.90.00 | Women's dresses of other materials其他材料制女式连衣裙 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.51.00.00 | Women's skirts and divided skirts of wool毛制女式裙子及裙裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.52.00.00 | Women's skirts and divided skirts of cotton棉制女式裙子及裙裤 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6204.53.00.00 | Women's skirts and divided skirts of synthetic fibres合成纤维制女式裙子及裙裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.59.10.00 | Women's skirts and divided skirts of silk丝制女式裙子及裙裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.59.90.00 | Women's skirts and divided skirts of other materials其他材料制女式裙子及裙裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.61.00.00 | Trousers, bib and brace overalls, breeches and shorts, of wool毛制长裤、护胸背带工装裤、马裤及短裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.62.00.00 | Cotton trousers, bib and brace overalls, breeches and shorts棉制长裤、护胸背带工装裤、马裤及短裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6204.63.00.00 | Trousers, bib and brace overalls, breeches and shorts, of synthetic fibres合纤制长裤、护胸背带工装裤、马裤及短裤 | 7.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | None |
| 6204.69.00.00 | Trousers, bib and brace overalls, breeches and shorts of other materials其他材料制长裤、护胸背带工装裤、马裤及短裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 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.
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 18 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.