Subheading · Chapter 62 · Section XI, Textiles and textile articles
HS 6204 42Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): of cotton
Articles of apparel and clothing accessories, not knitted or crocheted
- Customs duty
- 20%
- 4 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
- 6%
- On Indian goods
Codes under this subheading
4 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 42 10 | House coats and like dresses | 20% or Rs. 116 per piece, whichever is higher | 5% or 18% | units |
| 6204 42 20 | Handloom | 20% or Rs. 116 per piece, whichever is higher | 5% or 18% | units |
| 6204 42 30 | Embroidered with Lucknow Chikan Craft | 20% or Rs. 116 per piece, whichever is higher | 5% or 18% | units |
| 6204 42 90 | Other | 20% or Rs. 116 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 4 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: 4 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 6204 42, and China's below.
China: the same goods (6204 42)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6204 42. 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 |
|---|---|---|---|---|---|---|
| 6204.42.00.00 | 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 |
- 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
6204.42.00Women's or girls' dresses, of cotton
6204.42.00.00Women's or girls' dresses, of cotton棉制女式连衣裙
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 90%
- 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.Weaving method (woven, etc.)织造方法(机织等)
- 3.Type (dresses)种类(连衣裙)
- 4.Category (women's)类别(女式)
- 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
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
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
- 6204420000999Women's or girls' dresses, of cotton棉制女式连衣裙
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.