Subheading · Chapter 46 · Section IX, Wood and articles of wood
HS 4602 19Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601, articles of loofah of vegetable materials: other
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
- Customs duty
- 10%
- 3 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- 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 |
|---|---|---|---|---|
| 4602 19 11 | Baskets | 10% | 5% | kg |
| 4602 19 19 | Other | 10% | 5% | kg |
| 4602 19 90 | Other | 10% | 5% | kg |
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: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 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%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 7 | Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 311 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 22/2018-Integrated Tax (Rate) as amended by 13/2025-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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4602 | Basketwork, wickerwork and othert articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah | 1.2% | — |
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 19 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 4602 19, and China's below.
China: the same goods (4602 19)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 4602 19. 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 |
|---|---|---|---|---|---|---|
| 4602.19.10.00 | Baskets and other articles of plaiting materials, of straw草编制的篮筐及其他制品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4602.19.20.00 | Baskets and other articles, plaited of maize husks玉米皮编制的篮筐及其他制品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4602.19.30.00 | Wickerwork baskets and other articles柳条编制的篮筐及其他制品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4602.19.90.00 | Basketwork and other articles, plaited, of other vegetable materials其他植物材料编制篮筐及其他制品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
- 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
4602.19.10Baskets and other plaited products, of vegetable plaiting materials
4602.19.10.00Baskets and other articles of plaiting materials, of straw草编制的篮筐及其他制品
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- 0%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material (bamboo, rattan, straw, corn husk, wicker, etc.)材质(竹、藤、草、玉米皮、柳条等)
- 3.Of plant materials, specify植物材料制请注明
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 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
- 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
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4602191000101Plaited baskets and other articles (of rush and its products)草编制的篮筐及其他制品(蔺草及其制品)
- 4602191000102Plaited baskets and other articles (of rice straw and its products)草编制的篮筐及其他制品(稻草及其制品)
- 4602191000103Plaited baskets & other articles of grass (other grass & grass products)草编制的篮筐及其他制品(其他草及草制品)
- 4602191000104Plaited baskets & other articles of grass (other bamboo, rattan, willow, grass)草编制的篮筐及其他制品(其他竹藤柳草类)
4602.19.20Baskets and other plaited articles, of maize husks
4602.19.20.00Baskets and other articles, plaited of maize husks玉米皮编制的篮筐及其他制品
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- 0%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material (bamboo, rattan, straw, corn husk, wicker, etc.)材质(竹、藤、草、玉米皮、柳条等)
- 3.Of plant materials, specify植物材料制请注明
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 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
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 4.9%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4602192000101Baskets and other articles of maize husks (other grass and grass products)玉米皮编制的篮筐及其他制品(其他草及草制品)
- 4602192000102Baskets and other articles of maize husks (other bamboo, rattan, willow, grass)玉米皮编制的篮筐及其他制品(其他竹藤柳草类)
4602.19.30Baskets and other articles of plaiting materials, of willow
4602.19.30.00Wickerwork baskets and other articles柳条编制的篮筐及其他制品
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- 0%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material (bamboo, rattan, straw, corn husk, wicker, etc.)材质(竹、藤、草、玉米皮、柳条等)
- 3.Of plant materials, specify植物材料制请注明
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 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
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 2.8%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4602193000101Wickerwork baskets and other articles (willow and willow products)柳条编制的篮筐及其他制品(柳及柳制品)
- 4602193000102Baskets and other articles, of osier (other articles of bamboo, rattan, osier or grass)柳条编制的篮筐及其他制品(其他竹藤柳草类)
4602.19.90Other plaited products (e.g., baskets) of vegetable materials; articles of loofah
4602.19.90.00Basketwork and other articles, plaited, of other vegetable materials其他植物材料编制篮筐及其他制品
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- 0%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material (bamboo, rattan, straw, corn husk, wicker, etc.)材质(竹、藤、草、玉米皮、柳条等)
- 3.Of plant materials, specify植物材料制请注明
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.8%
- Ecuador
- 2.8%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4602199000101Basketwork and other articles, of other vegetable materials (of rattan and rattan products)其他植物材料编制篮筐及其他制品(藤及藤制品)
- 4602199000102Basketwork, wickerwork and other articles, of other vegetable materials (other grass and grass products)其他植物材料编制篮筐及其他制品(其他草及草制品)
- 4602199000103Basketwork and other articles, of other vegetable materials (of palm and palm products)其他植物材料编制篮筐及其他制品(棕及棕制品)
- 4602199000104Basketwork and other articles, of other vegetable materials (of sisal and sisal products)其他植物材料编制篮筐及其他制品(葵及葵制品)
- 4602199000105Basketwork, wickerwork and other articles, of other vegetable materials (other bamboo, rattan, willow, grass)其他植物材料编制篮筐及其他制品(其他竹藤柳草类)
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
Previous4504 10Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discsOne level up4602Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601, articles of loofah of vegetable materialsNext4801 00Newsprint, in rolls or sheets
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.