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

HS 6307 90 99Other

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

Customs duty
10%
Tariff rate
GST now
0%, 5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
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)0%, 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–Singapore CECA0%Singapore
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA4.3%Australia
SAFTA5%Sri Lanka
SAPTA5%Bangladesh, Bhutan, Maldives, Nepal
India–Sri Lanka FTA7.5%Sri Lanka

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

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*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*is 15041:2001 is applicable on textiles flat woven webbing slings made of man made fibres for general services.it shall come into force from 01-04-2025.provided that for small and micro enterprises (for domestic production only), as defined under the micro, small and medium enterprises development act, 2006 (27 of 2006) it shall come into force on 1st july 2025.goods or articles shall conform to the corresponding indian standard and shall bear the standard mark under a licence from the bureau as per scheme i of schedule ii of the BIS (ca) regulations 2018 under the indutech QCO 2024 (s.o.4326 (e) DT 03-10-2024)*"

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

Import policy (DGFT ITC(HS))

  • Free under DGFT 20/2015-2020 of 7 Jul 2022.
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 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
NotificationGoodsRate
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% or 12%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250%, 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 itemGoodsRateCap
6307Other made up articles, including dress patterns——
630701Fabric Swatches——
63070101Of Cotton3%Rs. 68.9 per Kg
63070102Of Blend containing Cotton and Man Made Fibre2.6%Rs. 19 per Kg
63070103Of Man Made Fibres2.2%Rs. 23 per Kg
63070199Of Others1.5%—
630702Others (excluding fabric swatches)——
63070201Of Cotton3%Rs. 68.9 per Kg
63070202Of Blend containing Cotton and Man Made Fibre2.6%Rs. 19 per Kg
63070203Of Man Made Fibres2.2%Rs. 23 per Kg
63070204Of Silk (other than containing Noil silk)3.5%Rs. 435.7 per Kg
63070299Of Others1.5%—

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
63070299For this codeOthers (excluding fabric swatches): Of Others3% + 2.3% = 5.3%Rs. 28.8 per kg + Rs. 22.1 per kg
63070199On a conditionFabric Swatches: Of OthersIf fabric swatchesNil + Nilno 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

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*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 under DGFT 36/2015-20 of 6 Oct 2020.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6307 90, and China's below.

China: the same goods (6307 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 0 in force and 13 expired under 6307 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
  • 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

6307.90.00Other

6307.90.00.00Articles, n.e.s., of textile materials纺织材料制未列名制品Expired
Unit
kg
MFN import duty
6%
Provisional import duty
None
General import duty
100%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
22 Mar 2020
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.GTIN
  • 4.CAS
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900000999Articles, n.e.s., of textile materials纺织材料制未列名制品
6307.90.00.10Face masks口罩Expired
Unit
kg / piece
MFN import duty
6%
Provisional import duty
None
General import duty
100%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
12 Oct 2021
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Ingredient content成分含量
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
6%
Georgia
0%
Mauritius
0%
6307.90.00.11Labels, ornamental trimmings and tassels of cotton棉制标签、服饰辫线及流苏Expired

Including laces for corsets, footwear or the like含紧身胸衣、鞋及类似品的系带

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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900011999Labels, ornamental trimmings and tassels of cotton (incl. laces for corsets, footwear or the like)棉制标签、服饰辫线及流苏(含紧身胸衣、鞋及类似品的系带)
6307.90.00.19Other labels, ornamental trimmings and tassels (incl. laces for corsets, footwear or similar articles)其他制标签、服饰辫线及流苏(含紧身胸衣、鞋及类似品的系带 )Expired

Including laces for corsets, footwear or the like含紧身胸衣、鞋及类似品的系带

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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900019999Other labels, ornamental trimmings and tassels (incl. laces for corsets, footwear or similar articles)其他制标签、服饰辫线及流苏(含紧身胸衣、鞋及类似品的系带)
6307.90.00.20Towels of terry towelling or similar woven terry fabrics of cotton棉制起绒或簇绒织物制毛巾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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900020999Towels of terry towelling or similar woven terry fabrics of cotton棉制起绒或簇绒织物制毛巾
6307.90.00.30Cotton pillowcases棉制枕壳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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900030999Cotton pillowcases棉制枕壳
6307.90.00.40Duvet covers, down quilt covers, quilt covers (incl. similar articles, containing <85% cotton)棉制被壳、羽绒被壳、盖被壳(含类似品,含棉85%以下 )Expired

Including similar articles, containing less than 85% cotton含类似品,含棉85%以下

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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900040999Duvet covers, eiderdown covers, quilt covers of cotton (incl. similar articles, containing <85% cotton)棉制被壳、羽绒被壳、盖被壳(含类似品,含棉85%以下)
6307.90.00.51Surgical towels and other towels of cotton棉制手术用巾及其他毛巾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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900051999Surgical towels and other towels of cotton棉制手术用巾及其他毛巾
6307.90.00.59Towels, n.e.s., of man-made fibres化学纤维制未列名毛巾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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900059999Towels, n.e.s., of man-made fibres化学纤维制未列名毛巾
6307.90.00.61Insulated bags with outer surface of cotton以棉做面的冷藏包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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900061999Insulated bags with outer surface of cotton以棉做面的冷藏包
6307.90.00.62Insulated bags with outer surface of man-made textile materials以化纤纺织材料做面的冷藏包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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900062999Insulated bags with outer surface of man-made textile materials以化纤纺织材料做面的冷藏包
6307.90.00.69Cooler bags with outer surface of other textile materials其他纺织材料做面的冷藏包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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
7.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900069999Cooler bags with outer surface of other textile materials其他纺织材料做面的冷藏包
6307.90.00.90Articles, n.e.s., of textile materials纺织材料制未列名制品Expired
Unit
kg / piece
MFN import duty
6%
Provisional import duty
None
General import duty
100%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
12 Oct 2021
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Ingredient content成分含量
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
6%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6307900090999Articles, n.e.s., of textile materials纺织材料制未列名制品

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.