Subheading · Chapter 52 · Section XI, Textiles and textile articles
HS 5205 47Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 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 47 10 | Grey | 10% | 5% | kg |
| 5205 47 20 | Bleached | 10% | 5% | kg |
| 5205 47 30 | Dyed | 10% | 5% | kg |
| 5205 47 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 47, and China's below.
China: the same goods (5205 47)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 5205 47. 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 |
|---|---|---|---|---|---|---|
| 5205.47.00.00 | Not put up for retail sale, combed, multiple-fold yarn, of superfine count非零售精梳超特细支多股纱 | 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
5205.47.00Combed multiple-strand yarn, of cotton, >=85% cotton, single yarn measuring <106.38 decitex to >=83.33 decitex
5205.47.00.00Not put up for retail sale, combed, multiple-fold yarn, of superfine count非零售精梳超特细支多股纱
Super fine single yarn, of a fineness between 83.33 and 106.38 decitex, containing >=85% cotton超特细支指单纱细度在83.33106.38分特之间,含棉≥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
- 3.6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1%
- Georgia
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- 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
- 5205470000999Multiple, combed, of superfine count (single yarn measuring 83.33-106.38 decitex), containing ≥85% cotton, not for retail sale非零售精梳超特细支多股纱(超特细支指单纱细度在83.33-106.38分特之间,含棉≥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.