Subheading · Chapter 52 · Section XI, Textiles and textile articles
HS 5208 21Plain weave, weighing not more than 100g/m2
Cotton › Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/
- Customs duty
- 10%
- 9 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
- Duty in China
- 8%
- On Indian goods
Codes under this subheading
9 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 |
|---|---|---|---|---|
| 5208 21 10 | Dhoti | 10% | 5% | m² |
| 5208 21 20 | Saree | 10% | 5% | m² |
| 5208 21 30 | Casement | 10% | 5% | m² |
| 5208 21 40 | Shirting fabrics | 10% | 5% | m² |
| 5208 21 50 | Cambrics (including madapollam and jaconet) | 10% | 5% | m² |
| 5208 21 60 | Mulls (including limbric and willaya) | 10% | 5% | m² |
| 5208 21 70 | Muslin (including lawn, mulmul and organdi) | 10% | 5% | m² |
| 5208 21 80 | Voils (excluding leno fabrics) | 10% | 5% | m² |
| 5208 21 90 | Other | 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 9 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: 9 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. 334 | Woven fabrics of cotton | 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 |
|---|---|---|---|
| 5208 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 | — | — |
| 520801 | Grey | 2.5% | Rs. 21.3 per Kg |
| 520802 | Dyed | 1.5% | — |
| 520803 | Lungis | 1.5% | — |
| 520804 | Real Madras Handkerchiefs | 1.5% | — |
| 520805 | Sarees, with or without blouse piece | 2.6% | Rs. 40.5 per Kg |
| 520806 | Grey fabrics containing 1% or more by weight of spandex/ lycra/elastane | 1.9% | — |
| 520807 | Dyed fabrics containing 1% or more by weight of spandex/ lycra/elastane | 1.7% | — |
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: 9 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 5208 21, and China's below.
China: the same goods (5208 21)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 6 expired under 5208 21. 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 |
|---|---|---|---|---|---|---|
| 5208.21.00.00 | Bleached plain weave cotton fabrics漂白全棉平纹机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 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
5208.21.00Bleached plain weave fabrics, containing ≥85% cotton, weighing ≤100g/m²
5208.21.00.00Bleached plain weave cotton fabrics漂白全棉平纹机织物
Of cotton, containing 85% or more by weight of cotton, weighing not more than 100 g/m2每平方米重量≤100克,含棉85%及以上
- Unit
- m / kg
- MFN import duty
- 8%
- 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.Weaving method (woven)织造方法(机织)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or satin)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十)
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 5.6%
- Ecuador
- 6.4%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
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
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 5208210000301Bleached plain weave fabrics of cotton (weighing not more than 100 g/m², containing 85% or more by weight of cotton) (bleached cotton or cotton blend fabrics)漂白全棉平纹机织物(每平方米重量不超过100克,含棉85%及以上)(漂白棉或棉混纺布)
- 5208210000302Bleached plain weave fabrics of cotton (weighing not more than 100 g/m², containing 85% or more by weight of cotton) (surgical woven dressings)漂白全棉平纹机织物(每平方米重量不超过100克,含棉85%及以上)(外科织造布类敷料)
5208.21.00.10Bleached plain weave poplin and fine fabric, of cotton漂白全棉平纹府绸及细平布Expired
Of cotton, containing 85% or more by weight of cotton, weighing not more than 100 g/m2每平方米重量≤100克,含棉85%及以上
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208210010999Bleached plain weave poplin and fine fabric of cotton (weighing ≤ 100 g/m², containing ≥ 85% cotton)漂白全棉平纹府绸及细平布(每平方米重量≤100克,含棉85%及以上)
5208.21.00.20Bleached plain weave cotton woven fabric漂白全棉平纹机织平布Expired
Weighing not more than 100 g/m2, of yarn numbers 68 or less每平方米重量不超过100克,68号及以下
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208210020999Bleached plain weave fabrics of cotton (weighing not more than 100 g/m², No. 68 or less)漂白全棉平纹机织平布(每平方米重量不超过100克,68号及以下)
5208.21.00.30Bleached plain weave cotton gauze漂白全棉平纹奶酪布Expired
Weighing not more than 100 g/m2, of cotton >= 85%每平方米重量不超过100克,含棉85%及以上
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208210030999Bleached plain weave cotton cheesecloth (weighing not more than 100 g/m², containing 85% or more by weight of cotton)漂白全棉平纹奶酪布(每平方米重量不超过100克,含棉85%及以上)
5208.21.00.40Bleached plain weave cotton fabric for printing and dyeing漂白全棉平纹印染用布Expired
Weighing not more than 100 g/m2, No. 4368每平方米重量不超过100克,4368号
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208210040999Bleached plain weave fabrics of cotton, for printing (weighing not more than 100 g/m², No. 43-68)漂白全棉平纹印染用布(每平方米重量不超过100克,43-68号)
5208.21.00.50Bleached plain weave voile and fine fabric, of cotton漂白全棉平纹巴里纱及薄细布Expired
Weighing not more than 100 g/m2, of yarn numbers 69 or more每平方米重量不超过100克,69号及以上
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208210050999Bleached plain weave voile and fine cambric of cotton (weight per m² not exceeding 100g, No. 69 and above)漂白全棉平纹巴里纱及薄细布(每平方米重量不超过100克,69号及以上)
5208.21.00.60Bleached medical gauze of cotton漂白全棉医用纱布Expired
Weighing not more than 100 g/m2, of cotton >= 85%每平方米重量不超过100克,含棉85%及以上
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Weaving method (woven fabrics)织造方法(机织物)
- 3.Dyeing and finishing methods (bleached, unbleached, yarn-dyed, dyed, printed, etc.)染整方法(漂白、未漂白、色织、染色、印花等)
- 4.Weave (plain, 3-thread or 4-thread twill, 4-thread double twill or cross)组织结构(平纹、三线或四线斜纹、四线双面斜纹或十字
- 5.Ingredient content成分含量
- 6.Grammage per square metre每平方米克重
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.1%
CIQ codes
- 5208210060999Bleached woven fabrics of cotton, for medical use (weighing <= 100 g/m2, containing >= 85% cotton)漂白全棉医用纱布(每平方米重量不超过100克,含棉85%及以上)
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.