Tariff item · Chapter 63 · Section XI, Textiles and textile articles

HS 6305 39 00Sacks and bags, of a kind used for the packing of goods: other

Other made up textile articles; sets; worn clothing and worn textile articles; rags

Customs duty
10%
Tariff rate
GST now
18%
or 0% or 5% for some goods
Import policy
Free
Export policy
Free
Unit
kg
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 rate10%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)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–Singapore CECA0%Singapore
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAPTA4%Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA4.3%Australia
SAFTA5%Sri Lanka
India–Sri Lanka FTA7.5%Sri Lanka

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty in force

  • Anti-dumping duty on goods from Bangladesh and Nepal: Nil to USD 445 per tonne, by origin and producer (until 29 Dec 2027). Jute Products comprising of Jute Yarn/Twine (multiple folded/cabled and single), Hessian fabric, Jute sacking bags and Jute sacking cloth. 33/2022-ADD

Charged on top of the duty above, only on goods from the countries named.

Clearance by other agencies

"*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**refer letter fno.b-17011/7/upc-ii-pwm (mlp)/2021/12900 dated 01.02.2022 received from moef&cc bringing into attention the changes in plastic waste management rules vide its notification dated 12.08.2021[G.S.R.571(e)] and plastic waste management (amendment) rules, 2022 notified vide notification dated 16.02.2022 [G.S.R.133)(e)] and CBIC instruction no.09/2022-customs dated 22-06-2022. wherein the key changes in the notification dated 12.08.2021, relating to import are as follows: (i).rule 4(1) (c): carry bag made of virgin or recycled plastic, shall not be less than seventy-five microns in thickness with effect from 30-09-2021 and one hundred and twenty (120) microns in thickness from 31-12-2022.(ii).rule4(2):the manufacture, import, stocking, distribution, sale and use of following single use plastic (sup), including polystyrene and expanded polystyrene, commodities shall be prohibited with effect from 01-07-2022: (a).ear buds with plastic sticks, plastic sticks for ballons, plastic flags, candy sticks, ice-cream sticks, polystyrene {thermocol) for decoration.(b)plates, cups, glasses, cutlery such as forks, spoons, knives, straw, trays, wrapping or packing films around sweet boxes, invitation cards and cigarette packets, plastic or pvc banners less than 100 micron, stirrers. (iii). rule 4(3): the provisions of sub-rule (2) (b) shall not apply to commodities made of compostable plastic.*Further, rule 6 of the plastic waste management (amendment) rules, 2022 prescribes registration of importers of plastic packaging product or products with plastic packaging or carry bags or multi-layered packaging or plastic sheets, on a centralized portal developed by cpcb and rule 7.3 prescribes extended producer responsibility and obligations of importers.*Ensure compliance of amendments made in the plastic waste management (second amendment) rules, 2023 vide gsr 807(e) DT 30-10-23*BIS 17349:2020 is applicable on medical textiles-shoe covers wef 01-10-2024 ref so 4247(e) DT 27-09-23 & 830(e) DT 22-02-2024 and BIS 16089:2013 is applicable on sapling bags wef 01-07-2024 ref so 4248(e) DT 27-09-23 and amendment vide so 1579(e) DT 28-03-2024 under the medical textiles (quality control) order, 2023 and the agro textiles (quality control) order, 2023 respectively. goods or articles shall conform and bear the standard mark under a licence from the bureau as per scheme-i of schedule-ii of the bureau of indian standards (conformity assessment) regulations, 2018*"

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 18%, or 0% or 5% for some goods.
  • Until 21 September 2025 18%, or 0%, 5% or 12% for some goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 200Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods18%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 149Indian National FlagNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 390Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 199Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags]18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 5%, 12% or 18%1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 20250%, 5% or 18%9/2025-Integrated Tax (Rate); 10/2025-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.

Export duty entries that meet this code
EntryGoodsExport duty
Notification 27/2011-Customs, S.No. 45Named goods or on a conditionHessian cloth and bags- (a) Carpet backing (b) Other hessian cloth (including narrow backing cloth) and bags when not in actual use as covering, receptacles or binding for other goodsNil

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
6305Sacks and bags, of a kind used for the packing of goods——
630501Flexible Intermediate Bulk Containers (FIBC)1.2%—
630502Sacks and bags made of jute including hessian bags, sacking bags, jute soil savers etc1.5%—
630599Others1.5%—

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
630599For this codeSacks and bags, of a kind used for the packing of goods: Others1.87% + 1.44% = 3.31%no cap + 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 6305 39, and China's below.

China: the same goods (6305 39)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6305 39. 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
6305.39.00.00Other packing bags of chemical fibres其他化学纤维制货物包装袋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

6305.39.00Sacks and bags, for the packing of goods, of other chemical fibre materials

6305.39.00.00Other packing bags of chemical fibres其他化学纤维制货物包装袋
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.Use (storage and transport bags, tea bags, etc.)用途(储运袋、茶包等)
  • 3.Ingredient content成分含量
  • 4.GTIN
  • 5.CAS
  • 6.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%
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
  • 6305390000999Other packing bags of chemical fibres其他化学纤维制货物包装袋

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.