Subheading · Chapter 51 · Section XI, Textiles and textile articles
HS 5107 10Yarn of combed wool, not put up for retail sale: containing 85% or more by weight of wool
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
- Customs duty
- 10%
- 5 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2.5%
- On Indian goods
Codes under this subheading
5 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 |
|---|---|---|---|---|
| 5107 10 10 | Worsted hosiery yarn | 10% | 5% | kg |
| 5107 10 20 | Worsted knitted yarn | 10% | 5% | kg |
| 5107 10 30 | Worsted weaving yarn | 10% | 5% | kg |
| 5107 10 40 | Woollen carpet yarn | 10% | 5% | kg |
| 5107 10 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 5 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: 5 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 |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 329 | Yarn of wool or of animal hair | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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 |
|---|---|---|---|
| 5107 | Yarn of combed wool, not put up for retail sale | — | — |
| 510701 | Containing 85% or more by weight of wool, grey - weaving quality | 4.5% | Rs. 86.2 per Kg |
| 510702 | Containing 85% or more by weight of wool, dyed - weaving quality | 3.3% | Rs. 69.3 per Kg |
| 510703 | Containing 85% or more by weight of wool, grey -Hosiery/ knitting quality | 4.5% | Rs. 109.5 per Kg |
| 510704 | Containing 85% or more by weight of wool, dyed -Hosiery/ knitting quality | 3.3% | Rs. 69.6 per Kg |
| 510705 | Woollen-MMF blended yarn, grey ( MMF content less than 50% by weight) | 4.5% | Rs. 61.7 per Kg |
| 510706 | Woollen-MMF blended yarn, dyed ( MMF content less than 50% by weight) | 3.3% | Rs. 50 per Kg |
| 510798 | Others (Grey) | 4.5% | Rs. 69.1 per Kg |
| 510799 | Others (Dyed) | 3.3% | Rs. 56 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 5107 10, and China's below.
China: the same goods (5107 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 5107 10. 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 |
|---|---|---|---|---|---|---|
| 5107.10.00.00 | Combed pure wool yarn, not for retail sale非供零售用精梳纯羊毛纱线 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 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
5107.10.00Yarn of combed wool, not for retail sale, wool >=85%
5107.10.00.00Combed pure wool yarn, not for retail sale非供零售用精梳纯羊毛纱线
Containing by weight ≥ 85% of wool按重量计羊毛含量≥85%
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 70%
- 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.Combing method (combed)梳理方法(精梳)
- 3.For retail sale or not是否供零售用
- 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
- 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%
- Asia-Pacific (APTA)
- 2.5%
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
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 5107100000999Combed pure wool yarn, not for retail sale (>=85% wool by weight)非供零售用精梳纯羊毛纱线(按重量计羊毛含量≥85%)
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
- 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.