Tariff item · Chapter 62 · Section XI, Textiles and textile articles

HS 6213 90 90Handkerchiefs: other

Articles of apparel and clothing accessories, not knitted or crocheted › Of other textile materials

Customs duty
20%
Tariff rate
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
6%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate20%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–EFTA TEPA51/2025-Customs0%Switzerland, Iceland, Liechtenstein, Norway
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
SAPTA8%Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA8.6%Australia
India–Singapore CECA10%Singapore

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

"*Import of all woolen textiles / blended textiles will be governed by notification no.cer (18)/99-clb dated 7th march, 1988 read with the textile (development & regulation) order, 2001.and the essential commodities act, 1955 can be accessed from the website of the ministry of consumer affairs, food and public distribution.refer gen note 11 of policy.*Consignments to be accompanied by a PSIC from accredited laboratory certifying the composition of the woolen textile & blends, certificate of origin and certificate from the brand owners certifying the genuineness of the product & markings thereon as also the authority to use their brand names**Import of textile and textile articles requires PSIC from accredited lab of exporting country/ valid test report of TC or CSRTI to ensure absence of prohibited hazardous dyes .testing for presence of azo dyes is exempted for imports from EU, Serbia, Poland, Denmark, Australia, Canada, Japan, south korea and united kingdom only and not for other countries. ref-gen note 10 of policy & DGFT public notice no. 14/2023 dt. 14.06.2023**ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt para 19 introduced in general notes regarding import policy under ITC(HS) 2022 regulating the import of certain goods from bangladesh to india with port restrictions as stated in para 1. exempted goods refer para 2 and 3*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 389Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 198Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 12%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
6213Special Advance AuthorisationHandkerchiefs——
621301Special Advance AuthorisationOf Cotton1.6%—
621302Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre2.1%Rs. 20 per Kg
621303Special Advance AuthorisationOf Man Made Fibres2.1%Rs. 11 per Kg
621304Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
621305Special Advance AuthorisationOf Wool0.9%—
621306Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
621399Special Advance AuthorisationOf Others0.9%—
6213Handkerchiefs——
621301Of Cotton2.1%Rs. 5 per Kg
621302Of Blend containing Cotton and Man Made Fibre3.3%Rs. 32 per Kg
621303Of Man Made Fibres3.5%Rs. 42 per Kg
621304Of Silk (other than containing Noil silk)5.1%Rs. 341.7 per Kg
621305Of Wool2.5%Rs. 46 per Kg
621306Of Blend containing Wool and Man Made Fibre2.6%Rs. 49 per Kg
621399Of Others2.1%Rs. 10 per Kg

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
  • RoSCTL (garments and made-ups): In force until 31 Dec 2026: the rate depends on the garment and its fibres, in the table below.
RoSCTL rates that can apply to this code
RoSCTL itemGoodsState + centralCap
621399For this codeHandkerchiefs: Of Others2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08%Rs. 35.9 per kg + no cap
621304On a conditionHandkerchiefs: Of Silk (other than containing Noil silk)If of silk2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08%Rs. 140.9 per kg + no cap
621305On a conditionHandkerchiefs: Of WoolIf of wool2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08%Rs. 43.4 per kg + no cap

The rebate is the state part plus the central part, each the lower of its rate on the FOB value and its cap on the quantity. Rates of notification 14/26/2016-IT (Vol.II) of 08.03.2019, continued unchanged since; FIBC as revised on 01.10.2024. The rate follows the actual fibre mix, which an 8-digit code does not record: claim the item that describes your goods.

Clearance by other agencies

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*AS PER S.NO 3 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF DRESS MATERIALS/READYMADE GARMENTS FABRICS/TEXTILE ITEMS WITH IMPRINTS OF EXCERPTS OR VERSES OF THE HOLY QURAN IS RESTRICTED.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6213 90, and China's below.

China: the same goods (6213 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 3 expired under 6213 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
6213.90.20.00Embroidered handkerchiefs of other textile materials其他纺织材料制刺绣手帕6%MFN rate (no APTA concession on this line)6%13%13%None
6213.90.90.00Handkerchiefs of other textile materials其他材料制手帕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

6213.90.20Embroidered handkerchiefs of other textile materials

6213.90.20.00Embroidered handkerchiefs of other textile materials其他纺织材料制刺绣手帕
Unit
piece / kg
MFN import duty
6%
Provisional import duty
None
General import duty
100%
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; embroidered, non-embroidered)织造方法(机织;刺绣、非刺绣)
  • 3.Ingredient content成分含量
  • 4.Side length边长尺寸
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Item number货号
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7%
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
  • 6213902000999Embroidered handkerchiefs of other textile materials其他纺织材料制刺绣手帕

6213.90.90Other handkerchiefs of other textile materials

6213.90.90.00Handkerchiefs of other textile materials其他材料制手帕
Unit
piece / kg
MFN import duty
6%
Provisional import duty
None
General import duty
100%
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; embroidered, non-embroidered)织造方法(机织;刺绣、非刺绣)
  • 3.Ingredient content成分含量
  • 4.Side length边长尺寸
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Item number货号
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7%
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
  • 6213909000999Handkerchiefs of other textile materials其他材料制手帕
6213.90.90.10Other handkerchiefs of man-made fibres化纤制其他手帕Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6213909010999Other handkerchiefs of man-made fibres化纤制其他手帕
6213.90.90.20Other handkerchiefs of flax麻制其他手帕Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6213909020999Other handkerchiefs of flax麻制其他手帕
6213.90.90.90Handkerchiefs of other textile materials其他材料制手帕Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6213909090999Handkerchiefs of other textile materials其他材料制手帕

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

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.