Chapter · Chapter 52 · Section XI, Textiles and textile articles
HS 52Cotton
- Customs duty
- 5% to 30%
- 430 tariff items; Some with a minimum per unit
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or m²
Search codesRates as on 19 Oct 2026
Codes under this chapter
12 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 |
|---|---|---|---|---|
| 5201 | Cotton, not carded or combed | 5% | 5% | kg |
| 5202 | Cotton waste (including yarn waste and garnetted stock) | 10% | 5% | kg |
| 5203 | Cotton, carded or combed | 30% | 5% | kg |
| 5204 | Cotton sewing thread, whether or not put up for retail sale | 10% | 5% | kg |
| 5205 | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale | 10% | 5% | kg |
| 5206 | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale | 10% | 5% | kg |
| 5207 | Cotton yarn (other than sewing thread) put up for retail sale | 10% | 5% | kg |
| 5208 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 | 10% to 25% | 5% | m² |
| 5209 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m 2 | 10% | 5% | m² |
| 5210 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m 2 | 10% to 25% | 5% | m² |
| 5211 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 | 10% | 5% | m² |
| 5212 | Other woven fabrics of cotton | 10% | 5% | m² |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 430 tariff items: 5% to 30%. 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: 429 tariff items
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.
| Entry | Goods | Export duty |
|---|---|---|
| Notification 27/2011-Customs, S.No. 41Named goods or on a condition | Raw cotton | Nil |
| Notification 27/2011-Customs, S.No. 42Named goods or on a condition | Cotton waste, all sorts | Nil |
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 429 tariff items
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
- 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
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.