Subheading · Chapter 62 · Section XI, Textiles and textile articles
HS 6207 91Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles: of cotton
Articles of apparel and clothing accessories, not knitted or crocheted
- Customs duty
- 20%
- 3 tariff items
- 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
3 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 91 10 | Dressing gowns and bathrobes | 20% | 5% or 18% | units |
| 6207 91 20 | Under shirts other than hand printed | 20% | 5% or 18% | units |
| 6207 91 90 | Other | 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 3 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: 3 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 6207 91, and China's below.
China: the same goods (6207 91)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 6 expired under 6207 91. 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 |
|---|---|---|---|---|---|---|
| 6207.91.00.00 | 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 |
- 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
6207.91.00Men's cotton undergarments, bathrobes, dressing gowns and similar articles, n.e.s.
6207.91.00.00Men'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
- 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 (e.g., undervests, briefs, shorts, nightdresses)种类(内衣背心、内裤、三角裤、长睡衣等)
- 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
- 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
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 7.6%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6207910000301Men's cotton singlets and other vests, bathrobes, dressing gowns and similar articles (children's clothing)棉制男式汗衫及其他内衣背心、浴衣、晨衣及类似品(儿童服装)
- 6207910000302Men's cotton singlets and other vests, bathrobes, dressing gowns and similar articles (adult underwear (incl. nightwear))棉制男式汗衫及其他内衣背心、浴衣、晨衣及类似品(成人内衣(包含睡衣))
6207.91.00.11Men's cotton undervests棉制男式内衣式背心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 (e.g., undervests, briefs, shorts, nightdresses)种类(内衣背心、内裤、三角裤、长睡衣等)
- 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
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.4%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.8%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 12.7%
CIQ codes
- 6207910011999Men's cotton undervests棉制男式内衣式背心
6207.91.00.12Men's non-underwear vests of cotton棉制男式非内衣式背心Expired
Men's and boys' singlets, other than those of heading 818男成人及818号男童背心
- 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 (e.g., undervests, briefs, shorts, nightdresses)种类(内衣背心、内裤、三角裤、长睡衣等)
- 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
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.4%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.8%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 12.7%
CIQ codes
- 6207910012101Men's non-underwear vests of cotton (men's and boys' sizes 8-18 vests) (underwear)棉制男式非内衣式背心(男成人及8-18号男童背心)(内衣)
- 6207910012102Men's non-underwear vests of cotton (men's and boys' sizes 8-18 vests) (children's wear)棉制男式非内衣式背心(男成人及8-18号男童背心)(童装)
6207.91.00.19Other boys' non-underwear singlets, of cotton棉制其他男童非内衣式背心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 (e.g., undervests, briefs, shorts, nightdresses)种类(内衣背心、内裤、三角裤、长睡衣等)
- 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
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.4%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.8%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 12.7%
CIQ codes
- 6207910019999Other boys' non-underwear singlets, of cotton棉制其他男童非内衣式背心
6207.91.00.91Men's bathrobes, dressing gowns and similar articles, of cotton棉制男式浴衣、晨衣及类似品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 (e.g., undervests, briefs, shorts, nightdresses)种类(内衣背心、内裤、三角裤、长睡衣等)
- 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
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.4%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.8%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 12.7%
CIQ codes
- 6207910091999Men's bathrobes, dressing gowns and similar articles, of cotton棉制男式浴衣、晨衣及类似品
6207.91.00.92Men's cotton pyjamas棉制男式睡衣、睡裤Expired
Men's and boys' singlets, other than those of heading 818男成人及818号男童背心
- 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 (e.g., undervests, briefs, shorts, nightdresses)种类(内衣背心、内裤、三角裤、长睡衣等)
- 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
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.4%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.8%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 12.7%
CIQ codes
- 6207910092101Men's pyjamas, nightwear of cotton (men's and boys' sizes 8-18 vests) (underwear)棉制男式睡衣、睡裤(男成人及8-18号男童背心)(内衣)
- 6207910092102Men's pyjamas, nightwear of cotton (men's and boys' sizes 8-18 vests) (underpants)棉制男式睡衣、睡裤(男成人及8-18号男童背心)(内裤)
- 6207910092103Men's pyjamas, nightwear of cotton (men's and boys' sizes 8-18 vests) (children's wear)棉制男式睡衣、睡裤(男成人及8-18号男童背心)(童装)
6207.91.00.99Men's other cotton underwear棉制男式其他内衣Expired
Men's and boys' singlets, other than those of heading 818男成人及818号男童背心
- 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 (e.g., undervests, briefs, shorts, nightdresses)种类(内衣背心、内裤、三角裤、长睡衣等)
- 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
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.4%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.8%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 12.7%
CIQ codes
- 6207910099101Men's other underwear of cotton (men's and boys' sizes 8-18 vests) (underwear)棉制男式其他内衣(男成人及8-18号男童背心)(内衣)
- 6207910099102Men's other underwear of cotton (men's and boys' sizes 8-18 vests) (children's wear)棉制男式其他内衣(男成人及8-18号男童背心)(童装)
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.