Subheading · Chapter 63 · Section XI, Textiles and textile articles

HS 6307 10Floor-cloths, dish-cloths, dusters and similar cleaning cloths

Other made up textile articles; sets; worn clothing and worn textile articles; rags › Other made up articles, including dress patterns

Customs duty: 10%; 4 tariff items
GST now: 0%, 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 3.9%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
6307 10 10	Of cotton	10%	0%, 5% or 18%	kg
6307 10 20	Of man-made fibres	10%	0%, 5% or 18%	kg
6307 10 30	Of Cotton, Handloom	10%	0%, 5% or 18%	kg
6307 10 90	Other	10%	0%, 5% or 18%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 10%. 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: 4 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 0%, 5% or 18%, depending on the goods.
Until 21 September 2025 0%, 5% or 12%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 149	Indian National Flag	Nil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 390	Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 199	Other 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
Period	Rate	Notification
Until 21 Sep 2025	0%, 5% or 12%	2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 2025	0%, 5% or 18%	10/2025-Integrated Tax (Rate); 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 item	Goods	Rate	Cap
6307	Other made up articles, including dress patterns	—	—
630701	Fabric Swatches	—	—
63070101	Of Cotton	3%	Rs. 68.9 per Kg
63070102	Of Blend containing Cotton and Man Made Fibre	2.6%	Rs. 19 per Kg
63070103	Of Man Made Fibres	2.2%	Rs. 23 per Kg
63070199	Of Others	1.5%	—
630702	Others (excluding fabric swatches)	—	—
63070201	Of Cotton	3%	Rs. 68.9 per Kg
63070202	Of Blend containing Cotton and Man Made Fibre	2.6%	Rs. 19 per Kg
63070203	Of Man Made Fibres	2.2%	Rs. 23 per Kg
63070204	Of Silk (other than containing Noil silk)	3.5%	Rs. 435.7 per Kg
63070299	Of Others	1.5%	—

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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6307 10, and China's below.

China: the same goods (6307 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 7 expired under 6307 10. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
6307.10.00.00	Floor-cloths, dish-cloths, dusters and similar wiping cloths擦地布、擦碗布、抹布及类似擦拭用布	3.9%APTA rate, with an APTA certificate of origin	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

6307.10.00Floor-cloths, dish-cloths, dusters and similar wiping cloths

6307.10.00.00Floor-cloths, dish-cloths, dusters and similar wiping cloths擦地布、擦碗布、抹布及类似擦拭用布

Unit: kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 130%
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.Ingredient content成分含量
3.Whether impregnated, coated or covered with detergents是否清洁剂浸渍、涂布或包覆
4.Function/use功能用途
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: 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: 2.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.9%

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

6307100000999Floor-cloths, dish-cloths, dusters and similar wiping cloths擦地布、擦碗布、抹布及类似擦拭用布

6307.10.00.11Dishcloths, mops and polishing cloths of cotton棉制抹布、拖布及擦光布Expired

Unit: piece
MFN import duty: 14.0%
Provisional import duty: None
General import duty: 130.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 16.0%
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: 3.9%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

6307.10.00.19Mops, polishing cloths and similar cleaning articles of other textile materials其他纺织材料抹布、拖布及擦光布Expired

Unit: piece
MFN import duty: 14.0%
Provisional import duty: None
General import duty: 130.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 16.0%
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: 3.9%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

6307.10.00.29Wiping cloths for car repair shops and other factories, of other textile materials其他纺材制汽车修理厂等工厂用巾Expired

Unit: piece
MFN import duty: 14.0%
Provisional import duty: None
General import duty: 130.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 16.0%
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: 3.9%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

6307.10.00.30Bar cloths of cotton terry fabric (46-57 cm x 38-43 cm)棉毛圈织物制酒吧用布((46-57)厘米×(38-43)厘米 )Expired

(46-57)cm x (38-43)cm(46-57)厘米×(38-43)厘米

Unit: piece
MFN import duty: 14.0%
Provisional import duty: None
General import duty: 130.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 16.0%
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: 3.9%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

6307.10.00.41Cotton dishcloths棉制擦碗布Expired

Unit: piece
MFN import duty: 14.0%
Provisional import duty: None
General import duty: 130.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 16.0%
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: 3.9%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

6307.10.00.49Other dishcloths of textile materials其他纺织材料制擦碗布Expired

Unit: piece
MFN import duty: 14.0%
Provisional import duty: None
General import duty: 130.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 16.0%
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: 3.9%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

6307.10.00.90Other wiping cloths (including dishcloths and similar wiping cloths)其他擦拭用布等(含抹布及类似擦拭用布 )Expired

Including dishcloths and similar wiping cloths含抹布及类似擦拭用布

Unit: piece
MFN import duty: 14.0%
Provisional import duty: None
General import duty: 130.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 16.0%
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: 3.9%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

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

Previous6306 90Other One level up6307Other made up articles, including dress patterns Next6307 20Life-jackets and life-belts

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.