Heading · Chapter 62 · Section XI, Textiles and textile articles
HS 6207Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles
Articles of apparel and clothing accessories, not knitted or crocheted
- Customs duty
- 10% to 20%
- 17 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
- 3.9% to 6%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
7 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 |
|---|---|---|---|---|
| 6207 11 00 | Of cotton | 20% or Rs. 28 per piece, whichever is higher | 5% or 18% | units |
| 6207 19 | Of other textile materials | 10% to 20% | 5% or 18% | units |
| 6207 21 | Of cotton | 20% | 5% or 18% | units |
| 6207 22 00 | Of man-made fibres | 20% | 5% or 18% | units |
| 6207 29 00 | Of other textile materials | 20% | 5% or 18% | units |
| 6207 91 | Of cotton | 20% | 5% or 18% | units |
| 6207 99 | 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 17 tariff items: 10% to 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: 16 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 |
|---|---|---|---|
| 6207Special Advance Authorisation | Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bath-robes, dressing gowns and similar articles | — | — |
| 620701Special Advance Authorisation | Dressing gowns, bathrobes, pyjamas, nightshirts and similar articles | — | — |
| 62070101Special Advance Authorisation | Of Cotton | 1.6% | — |
| 62070102Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.8% | — |
| 62070103Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 22 per Piece |
| 62070104Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 62070105Special Advance Authorisation | Of Wool | 0.9% | — |
| 62070106Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 62070107Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.6% | — |
| 62070199Special Advance Authorisation | Of Others | 0.9% | — |
| 620702Special Advance Authorisation | Singlets and other vests, underpants, briefs and similar articles | — | — |
| 62070201Special Advance Authorisation | Of Cotton | 1.6% | — |
| 62070202Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.8% | — |
| 62070203Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 9 per Piece |
| 62070204Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 62070205Special Advance Authorisation | Of Wool | 0.9% | — |
| 62070206Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 62070207Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.6% | — |
| 62070299Special Advance Authorisation | Of Others | 0.9% | — |
| 6207 | Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bath-robes, dressing gowns and similar articles | — | — |
| 620701 | Dressing gowns, bathrobes, pyjamas, nightshirts and similar articles | — | — |
| 62070101 | Of Cotton | 2.2% | Rs. 16 per Piece |
| 62070102 | Of Blend containing Cotton and Man Made Fibre | 2.5% | Rs. 21 per Piece |
| 62070103 | Of Man Made Fibres | 2.7% | Rs. 29 per Piece |
| 62070104 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 206 per Piece |
| 62070105 | Of Wool | 2.5% | Rs. 46 per Piece |
| 62070106 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 38 per Piece |
| 62070107 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 2.2% | Rs. 20 per Piece |
| 62070199 | Of Others | 2.2% | Rs. 13.4 per Piece |
| 620702 | Singlets and other vests, underpants, briefs and similar articles | — | — |
| 62070201 | Of Cotton | 2.1% | Rs. 4.1 per Piece |
| 62070202 | Of Blend containing Cotton and Man Made Fibre | 2.4% | Rs. 11.5 per Piece |
| 62070203 | Of Man Made Fibres | 2.7% | Rs. 11.1 per Piece |
| 62070204 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 56.1 per Piece |
| 62070205 | Of Wool | 2.5% | Rs. 16.4 per Piece |
| 62070206 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 5.9 per Piece |
| 62070207 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 2.8% | Rs. 6.6 per Piece |
| 62070299 | Of Others | 2.1% | Rs. 4.6 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 16 tariff items
China: the same goods (6207)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 13 in force and 37 expired under 6207. 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 |
|---|---|---|---|---|---|---|
| 6207.11.00.00 | Men's underpants and briefs of cotton棉制男式内裤及三角裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6207.19.10.00 | Men's briefs and shorts of silk or silk waste丝及绢丝制男式内裤及三角裤 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | AM |
| 6207.19.20.00 | Men's underpants and briefs of man-made fibres化纤制男式内裤及三角裤 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | AM |
| 6207.19.90.00 | Men's briefs and shorts of other materials其他材料制男式内裤及三角裤 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | AM |
| 6207.21.00.00 | Men's nightshirts and pyjamas of cotton棉制男式长睡衣及睡衣裤 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | AM |
| 6207.22.00.00 | Men's nightshirts and pyjamas of chemical fibres化纤制男式长睡衣及睡衣裤 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | AM |
| 6207.29.10.00 | Men's nightshirts and pajamas of silk or silk waste丝及绢丝制男式长睡衣/睡衣裤 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | AM |
| 6207.29.90.00 | Men's nightshirts and pyjamas, of other textile materials其他纺织材料制男式长睡衣及睡衣裤 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | AM |
| 6207.91.00.00 | Men's singlets and other undervests, bathrobes, dressing gowns and similar articles, of cotton棉制男式汗衫及其他内衣背心、浴衣、晨衣及类似品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | AM |
| 6207.99.10.00 | Men's singlets and other vests, bathrobes, dressing gowns and similar articles, of silk or silk waste丝及绢丝制男式汗衫及其他内衣背心、浴衣、晨衣及类似品 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6207.99.20.00 | Men's singlets and other undervests, bathrobes, dressing gowns and similar articles, of chemical fibres化纤制男式汗衫及其他内衣背心、浴衣、晨衣及类似品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | AM |
| 6207.99.90.10 | Men's singlets and other undervests, bathrobes, dressing gowns and similar articles, of wool毛制男式汗衫及其他内衣背心、浴衣、晨衣及类似品 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6207.99.90.90 | Men's singlets and other vests, bathrobes, dressing gowns and similar articles, of other materials其他材料制男式汗衫及其他内衣背心、浴衣、晨衣及类似品 | 3.9%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.
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
Previous6206Women’s or girls’ blouses, shirts and shirt-blousesOne level upChapter 62Articles of apparel and clothing accessories, not knitted or crochetedNext6208Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles
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.