Subheading · Chapter 62 · Section XI, Textiles and textile articles
HS 6206 30Women's or girls' blouses, shirts and shirt blouses: of cotton
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
- 2.4%
- 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 |
|---|---|---|---|---|
| 6206 30 10 | Handloom | 20% or Rs. 95 per piece, whichever is higher | 5% or 18% | units |
| 6206 30 90 | Other | 20% or Rs. 95 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 |
|---|---|---|---|
| 6206Special Advance Authorisation | Women's or girls' blouses, shirts and shirt-blouses | — | — |
| 620601Special Advance Authorisation | Of Cotton | 1.6% | — |
| 620602Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.8% | — |
| 620603Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 11 per Piece |
| 620604Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 620605Special Advance Authorisation | Of Wool | 0.9% | — |
| 620606Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 620607Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.6% | — |
| 620699Special Advance Authorisation | Of Others | 0.9% | — |
| 6206 | Women's or girls' blouses, shirts and shirt-blouses | — | — |
| 620601 | Of Cotton | 2.9% | Rs. 32.6 per Piece |
| 620602 | Of Blend containing Cotton and Man Made Fibre | 2.5% | Rs. 24.1 per Piece |
| 620603 | Of Man Made Fibres | 3% | Rs. 27.3 per Piece |
| 620604 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 385 per Piece |
| 620605 | Of Wool | 2.5% | Rs. 206 per Piece |
| 620606 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 81 per Piece |
| 620607 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 3.2% | Rs. 21 per Piece |
| 620699 | Of Others | 3% | Rs. 28.9 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 6206 30, and China's below.
China: the same goods (6206 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 3 expired under 6206 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 |
|---|---|---|---|---|---|---|
| 6206.30.00.00 | Women’s blouses of cotton棉制女式衬衫 | 2.4%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
6206.30.00Women’s blouses of cotton
6206.30.00.00Women’s blouses of cotton棉制女式衬衫
- 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
- 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 (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%
- Asia-Pacific (APTA)
- 2.4%
RCEP rates
- Australia
- 8%
- Brunei
- 8%
- Cambodia
- 8%
- South Korea
- 8%
- Laos
- 8%
- Malaysia
- 8%
- New Zealand
- 9.6%
- Singapore
- 8%
- Thailand
- 8%
- Vietnam
- 8%
- Japan
- 8.7%
- Indonesia
- 8%
- Philippines
- 8%
- Myanmar
- 8%
CIQ codes
- 6206300000301Girls' shirts of cotton棉制女式衬衫(儿童服装)
- 6206300000302Women's cotton blouses (adults' wear, not underwear)棉制女式衬衫(成人服装(非内衣))
- 6206300000303Women's cotton blouses (incl. girls' play-suit shirts) (children's clothing)棉制女式衬衫(棉制女童游戏套装衫(含游戏套装衬衫))(儿童服装)
6206.30.00.10Women's and girls' (sizes 7-16) shirts, of cotton棉制女成人及7-16号女童衬衫Expired
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 90%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
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 (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
- 1.6%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.2%
- Georgia
- 0%
- Mauritius
- 9.6%
RCEP rates
- Australia
- 14.4%
- Brunei
- 14.4%
- Cambodia
- 14.4%
- Laos
- 14.4%
- Malaysia
- 14.4%
- New Zealand
- 14.4%
- Singapore
- 14.4%
- Thailand
- 14.4%
- Vietnam
- 14.4%
- Japan
- 14.5%
CIQ codes
- 6206300010101Women's and girls' (sizes 7-16) shirts of cotton (shirts)棉制女成人及7-16号女童衬衫(衬衫)
- 6206300010102Women's and girls' (sizes 7-16) shirts of cotton (children's wear)棉制女成人及7-16号女童衬衫(童装)
6206.30.00.20Girls' play-suits of cotton棉制女童游戏套装衫Expired
Including play-suit shirts含游戏套装衬衫
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 90%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
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 (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
- 1.6%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.2%
- Georgia
- 0%
- Mauritius
- 9.6%
RCEP rates
- Australia
- 14.4%
- Brunei
- 14.4%
- Cambodia
- 14.4%
- Laos
- 14.4%
- Malaysia
- 14.4%
- New Zealand
- 14.4%
- Singapore
- 14.4%
- Thailand
- 14.4%
- Vietnam
- 14.4%
- Japan
- 14.5%
CIQ codes
- 6206300020999Girls' cotton play-suit shirts (incl. play-suit blouses)棉制女童游戏套装衫(含游戏套装衬衫)
6206.30.00.90Other women's shirts of cotton其他棉制女式衬衫Expired
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 90%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
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 (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
- 1.6%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.2%
- Georgia
- 0%
- Mauritius
- 9.6%
RCEP rates
- Australia
- 14.4%
- Brunei
- 14.4%
- Cambodia
- 14.4%
- Laos
- 14.4%
- Malaysia
- 14.4%
- New Zealand
- 14.4%
- Singapore
- 14.4%
- Thailand
- 14.4%
- Vietnam
- 14.4%
- Japan
- 14.5%
CIQ codes
- 6206300090999Other women's shirts of cotton其他棉制女式衬衫
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 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.