Subheading · Chapter 62 · Section XI, Textiles and textile articles
HS 6205 30Men's or boys' shirts: of man-made fibres
Articles of apparel and clothing accessories, not 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
- 0%
- 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 |
|---|---|---|---|---|
| 6205 30 10 | Embroidered with Lucknow Chikan Craf | 20% or Rs. 120 per piece, whichever is higher | 5% or 18% | units |
| 6205 30 90 | other | 20% or Rs. 120 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. 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 |
|---|---|---|---|
| 6205Special Advance Authorisation | Men's or boys' shirts | — | — |
| 620501Special Advance Authorisation | Of Cotton | 1.3% | — |
| 620502Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.7% | — |
| 620503Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 11 per Piece |
| 620504Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 620505Special Advance Authorisation | Of Wool | 0.9% | — |
| 620506Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 620507Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.6% | — |
| 620599Special Advance Authorisation | Of Others | 0.9% | — |
| 6205 | Men's or boys' shirts | — | — |
| 620501 | Of Cotton | 2.4% | Rs. 26.3 per Piece |
| 620502 | Of Blend containing Cotton and Man Made Fibre | 2.5% | Rs. 18.2 per Piece |
| 620503 | Of Man Made Fibres | 2.7% | Rs. 25 per Piece |
| 620504 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 385 per Piece |
| 620505 | Of Wool | 2.5% | Rs. 206 per Piece |
| 620506 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 81 per Piece |
| 620507 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 2.6% | Rs. 19.6 per Piece |
| 620599 | Of Others | 2.4% | Rs. 32.5 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 6205 30, and China's below.
China: the same goods (6205 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 6205 30. 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 |
|---|---|---|---|---|---|---|
| 6205.30.00.11 | Men's shirts, of chemical fibres, without special collar不带特制领的化学纤维制男式衬衫 | 0%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6205.30.00.19 | Other boys' shirts, of chemical fibres, without special collar不带特制领的化纤制其他男童衬衫 | 0%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6205.30.00.91 | Other men's and boys' shirts, of chemical fibres化学纤维制其他男成人及男童衬衫 | 0%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6205.30.00.92 | Other boys' playwear shirts, of chemical fibres化学纤维制其他男童游戏套装衬衫 | 0%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6205.30.00.99 | Other men's shirts of man-made fibres化纤制其他男成人衬衫 | 0%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.
Every Chinese code in full
6205.30.00Men’s shirts of man-made fibres
6205.30.00.11Men's shirts, of chemical fibres, without special collar不带特制领的化学纤维制男式衬衫
Containing ≥36% wool or fine animal hair, incl. boys' shirts of size 818含羊毛或动物细毛36%及以上,含男童818号衬衫
- 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.Weaving method (woven, etc.)织造方法(机织等)
- 3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
- 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)
- 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
- 6205300011101Men's shirts of man-made fibres, without special collars (containing ≥ 36% wool or fine animal hair, including boys' shirts sizes 8-18) (shirts)不带特制领的化学纤维制男式衬衫(含羊毛或动物细毛36%及以上,含男童8-18号衬衫)(衬衫)
- 6205300011102Men's shirts of man-made fibres, without special collars (containing ≥ 36% wool or fine animal hair, including boys' shirts sizes 8-18) (children's wear)不带特制领的化学纤维制男式衬衫(含羊毛或动物细毛36%及以上,含男童8-18号衬衫)(童装)
6205.30.00.19Other boys' shirts, of chemical fibres, without special collar不带特制领的化纤制其他男童衬衫
Containing 36% or more by weight of wool or fine animal hair含羊毛或动物细毛36%及以上
- 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.Weaving method (woven, etc.)织造方法(机织等)
- 3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
- 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)
- 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
- 6205300019999Other boys' shirts of chemical fibers without special collars (containing 36% or more by weight of wool or fine animal hair)不带特制领的化纤制其他男童衬衫(含羊毛或动物细毛36%及以上)
6205.30.00.91Other men's and boys' shirts, of chemical fibres化学纤维制其他男成人及男童衬衫
Boys' shirts, without special collar, size 818不带特制领,男童衬衫指818号
- 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.Weaving method (woven, etc.)织造方法(机织等)
- 3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
- 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)
- 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
- 6205300091101Other men's and boys' shirts of man-made fibres (without special collar, boys' shirts size 8-18) (shirts)化学纤维制其他男成人及男童衬衫(不带特制领,男童衬衫指8-18号)(衬衫)
- 6205300091102Other men's and boys' shirts of man-made fibres (without special collar, boys' shirts size 8-18) (children's wear)化学纤维制其他男成人及男童衬衫(不带特制领,男童衬衫指8-18号)(童装)
6205.30.00.92Other boys' playwear shirts, of chemical fibres化学纤维制其他男童游戏套装衬衫
- 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.Weaving method (woven, etc.)织造方法(机织等)
- 3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
- 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)
- 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
- 6205300092999Other boys' playwear shirts, of chemical fibres化学纤维制其他男童游戏套装衬衫
6205.30.00.99Other men's shirts of man-made fibres化纤制其他男成人衬衫
- 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
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 (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
- 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)
- 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
- 6205300099999Other men's shirts of man-made fibres化纤制其他男成人衬衫
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 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.