Heading · Chapter 52 · Section XI, Textiles and textile articles
HS 5206Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale
- Customs duty
- 10%
- 20 tariff items
- GST now
- 5%
- or 0% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3.5% to 5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
20 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 |
|---|---|---|---|---|
| 5206 11 00 | Measuring 714.29 decitex or more (not exceeding 14 metric number) | 10% | 5% | kg |
| 5206 12 00 | Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 10% | 5% | kg |
| 5206 13 00 | Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 10% | 5% | kg |
| 5206 14 00 | Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 10% | 5% | kg |
| 5206 15 00 | Measuring less than 125 decitex (exceeding 80 metric number) | 10% | 5% | kg |
| 5206 21 00 | Measuring 714.29 decitex or more (not exceeding 14 metric number) | 10% | 5% | kg |
| 5206 22 00 | Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 10% | 5% | kg |
| 5206 23 00 | Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | 10% | 5% | kg |
| 5206 24 00 | Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | 10% | 5% | kg |
| 5206 25 00 | Measuring less than 125 decitex (exceeding 80 metric number) | 10% | 5% | kg |
| 5206 31 00 | Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% | 5% | kg |
| 5206 32 00 | Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 10% | 5% | kg |
| 5206 33 00 | Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | 10% | 5% | kg |
| 5206 34 00 | Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | 10% | 5% | kg |
| 5206 35 00 | Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 10% | 5% | kg |
| 5206 41 00 | Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | 10% | 5% | kg |
| 5206 42 00 | Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 10% | 5% | kg |
| 5206 43 00 | Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | 10% | 5% | kg |
| 5206 44 00 | Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | 10% | 5% | kg |
| 5206 45 00 | Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 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 20 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: 20 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 |
|---|---|---|---|
| 5206 | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale | — | — |
| 520601 | Grey, with MMF content more than 15% by weight | 1.9% | — |
| 520602 | Dyed, with MMF content more than 15% by weight | 2.3% | Rs. 15.2 per Kg |
| 520698 | Others (Grey) | 2% | Rs. 9.4 per Kg |
| 520699 | Others (Dyed) | 2.3% | Rs. 15.2 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: 20 tariff items
China: the same goods (5206)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force under 5206. 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 |
|---|---|---|---|---|---|---|
| 5206.11.00.00 | Single yarn of carded mixed cotton, coarse count, not put up for retail sale非零售粗梳粗支混纺棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5206.12.00.00 | Single yarn of carded mixed cotton, medium count, not put up for retail sale非零售粗梳中支混纺棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5206.13.00.00 | Single yarn of carded mixed cotton, fine count, not put up for retail sale非零售粗梳细支混纺棉单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.14.00.00 | Not put up for retail sale, carded, single yarn of cotton mixtures, of finer count非零售粗梳较细支混纺棉单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.15.00.00 | Not put up for retail sale, carded, single yarn of cotton mixtures, of very fine count非零售粗梳特细支混纺棉单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5206.21.00.00 | Not put up for retail sale, combed, single yarn of cotton mixtures, of coarse count非零售精梳粗支混纺棉单纱 | 4.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5206.22.00.00 | Single yarn of combed mixed cotton, medium count, not put up for retail sale非零售精梳中支混纺棉单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.23.00.00 | Not put up for retail sale, combed, single yarn of cotton mixtures, of fine count非零售精梳细支混纺棉单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.24.00.00 | Single yarn of combed cotton mixtures, not put up for retail sale, finer count非零售精梳较细支混纺棉单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.25.00.00 | Not put up for retail sale, combed, single yarn of cotton mixtures, of very fine count非零售精梳特细支混纺棉单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.31.00.00 | Multiple or cabled yarn of combed cotton, mixed, of coarse count, not for retail sale非零售粗梳粗支混纺棉多股纱或缆线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.32.00.00 | Multiple or cabled yarn of combed cotton, mixed, of medium count, not for retail sale非零售粗梳中支混纺棉多股纱或缆线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.33.00.00 | Multiple or cabled yarn, of combed fine cotton, other mixed with cotton, not for retail sale非零售粗梳细支其他混纺棉多股纱或缆线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.34.00.00 | Multiple or cabled yarn of combed cotton, mixed, of fine count, not for retail sale非零售粗梳较细混纺棉多股纱或缆线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.35.00.00 | Multiple or cabled yarn of combed cotton, mixed, of superfine count, not for retail sale非零售粗梳特细混纺棉多股纱或缆线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.41.00.00 | Not put up for retail sale, combed, multiple-fold yarn of cotton mixtures, of coarse count非零售精梳粗支混纺棉多股纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.42.00.00 | Not put up for retail sale, combed, multiple-fold yarn of cotton mixtures, of medium count非零售精梳中支混纺棉多股纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.43.00.00 | Multiple (folded) or cabled yarn of combed cotton mixtures, not put up for retail sale, fine非零售精梳细支混纺棉多股纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.44.00.00 | Multiple (folded) or cabled yarn of combed cotton mixtures, not put up for retail sale, finer非零售精梳较细混纺棉多股纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5206.45.00.00 | Not put up for retail sale, combed, multiple-fold yarn of cotton mixtures, of very fine count非零售精梳特细混纺棉多股纱 | 5%MFN rate (no APTA concession on this line) | 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.
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.