Subheading · Chapter 52 · Section XI, Textiles and textile articles
HS 5205 41Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
Cotton › Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale
- Customs duty
- 10%
- 4 tariff items
- GST now
- 5%
- or 0% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4.5%
- On Indian goods
Codes under this subheading
4 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 |
|---|---|---|---|---|
| 5205 41 10 | Grey | 10% | 5% | kg |
| 5205 41 20 | Bleached | 10% | 5% | kg |
| 5205 41 30 | Dyed | 10% | 5% | kg |
| 5205 41 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 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 19 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 5%, or 0% for some goods.
- Until 21 September 2025 5%, or 0% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 333 | Cotton yarn [other than khadi yarn] | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 144 | Gandhi Topi, Khadi yarn | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 145 | Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 9/2025-Integrated Tax (Rate); 10/2025-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 |
|---|---|---|---|
| 5205 | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale | — | — |
| 520501 | Grey, of less than 50 counts | 2% | Rs. 9.4 per Kg |
| 520502 | Grey, of 50 or more but less than 100 counts | 1.6% | — |
| 520503 | Grey, of 100 or more counts | 1.5% | — |
| 520504 | Dyed, of less than 50 counts | 2.3% | Rs. 15.2 per Kg |
| 520505 | Dyed, of 50 or more but less than 100 counts | 1.5% | — |
| 520506 | Dyed, of 100 or more counts | 2.5% | Rs. 22.8 per Kg |
| 520507 | Core spun containing 3% or more by weight of spandex/ lycra/elastane | 2.7% | Rs. 14 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: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 5205 41, and China's below.
China: the same goods (5205 41)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 5205 41. 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 |
|---|---|---|---|---|---|---|
| 5205.41.00.00 | Not put up for retail sale, combed, multiple-fold yarn of cotton, of coarse count非零售精梳粗支纯棉多股纱 | 4.5%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
5205.41.00Combed multiple-fold yarn, cotton ≥ 85%, single yarn fineness ≥ 714.29 decitex
5205.41.00.00Not put up for retail sale, combed, multiple-fold yarn of cotton, of coarse count非零售精梳粗支纯棉多股纱
Coarse yarn means single yarn fineness ≥ 714.29 decitex, cotton content ≥ 85%粗支指单纱细度≥714.29分特,含棉量≥85%
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 40%
- 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.Carding methods (carded, combed)梳理方法(粗梳、精梳)
- 3.Yarn form (single, plied or cabled)纱线形态(单纱、股线或缆线)
- 4.For retail sale or not是否供零售用
- 5.Ingredient content成分含量
- 6.Yarn count纱线细度
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Processing technology (ring spinning, open-end spinning, siro spinning, etc.)加工工艺(环锭纺、气流纺、赛络纺等)
- 9.Date of contract签约日期
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4.5%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1%
- Georgia
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2%
- Ecuador
- 2%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 4.5%
RCEP rates
- Australia
- 2.5%
- Brunei
- 2.5%
- Cambodia
- 2.5%
- South Korea
- 2.5%
- Laos
- 2.5%
- Malaysia
- 2.5%
- New Zealand
- 3%
- Singapore
- 2.5%
- Thailand
- 2.5%
- Vietnam
- 2.5%
- Japan
- 3.4%
- Indonesia
- 2.5%
- Philippines
- 2.5%
- Myanmar
- 2.5%
CIQ codes
- 5205410000999Multiple (folded) or cabled yarn of combed cotton, of coarse count (single yarn ≥714.29 dtex), ≥85% cotton, not for retail sale非零售精梳粗支纯棉多股纱(粗支指单纱细度≥714.29分特,含棉量≥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.