Subheading · Chapter 52 · Section XI, Textiles and textile articles

HS 5208 41Plain weave, weighing not more than 100 g/m2

Cotton › Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/

Customs duty: 10%; 7 tariff items; Some with a minimum per unit
GST now: 5%
Import policy: Free
Export policy: Free
Unit: m²
Duty in China: 8%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
5208 41 10	Bleeding Madras	10% or Rs. 9 per sq. m. whichever is higher	5%	m²
5208 41 21	Of Handloom	10% or Rs. 9 per sq. m. whichever is higher	5%	m²
5208 41 29	Other	10% or Rs. 9 per sq. m. whichever is higher	5%	m²
5208 41 30	Shirting fabrics	10% or Rs. 9 per sq. m. whichever is higher	5%	m²
5208 41 40	Bed ticking, domestic	10% or Rs. 9 per sq. m. whichever is higher	5%	m²
5208 41 50	Furnishing fabrics (excluding pile and chenille fabrics)	10% or Rs. 9 per sq. m. whichever is higher	5%	m²
5208 41 90	Other	10% or Rs. 9 per sq. m. whichever is higher	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 7 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: 7 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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 334	Woven fabrics of cotton	5%

History

GST rate 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)

All Industry Rates of duty drawback under this heading
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: 7 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 5208 41, and China's below.

China: the same goods (5208 41)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 2 expired under 5208 41. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
5208.41.00.00	Yarn-dyed plain weave cotton fabrics色织的全棉平纹机织物	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

5208.41.00Yarn-dyed plain weave fabrics, containing ≥85% cotton, weighing ≤100g/m²

5208.41.00.00Yarn-dyed plain weave cotton fabrics色织的全棉平纹机织物

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: 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

5208410000999Yarn-dyed plain weave fabrics of cotton (weighing not more than 100 g/m², containing ≥85% cotton)色织的全棉平纹机织物(每平方米重量不超过100克,含棉85%及以上)

5208.41.00.10Yarn-dyed hand-woven cotton fabrics色织的全棉手工织布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: 1%
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

5208410010999Yarn-dyed hand-woven fabrics of cotton (weighing <= 100 g/m², containing >= 85% cotton)色织的全棉手工织布(每平方米重量不超过100克,含棉85%及以上)

5208.41.00.90Yarn-dyed plain weave cotton fabrics色织的全棉平纹机织物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: 1%
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

5208410090999Yarn-dyed plain weave fabrics of cotton (weighing not more than 100 g/m², containing ≥85% cotton)色织的全棉平纹机织物(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

Previous5208 39Other fabrics One level up5208Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/Next5208 42Plain weave, weighing more than 100 g/ m2

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.