Subheading · Chapter 52 · Section XI, Textiles and textile articles
HS 5209 323-thread or 4-thread twill, including cross twill
Cotton › Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more 2 than 200 g/
- Customs duty
- 10%
- 4 tariff items; Some with a minimum per unit
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
- Duty in China
- 5.2%
- 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 |
|---|---|---|---|---|
| 5209 32 10 | Shirting fabrics | 10% or Rs. 150 per kg., whichever is higher | 5% | m² |
| 5209 32 20 | Furnishing fabrics(excluding pile and chenille fabrics) | 10% or Rs. 150 per kg., whichever is higher | 5% | m² |
| 5209 32 30 | Drill | 10% or Rs. 150 per kg., whichever is higher | 5% | m² |
| 5209 32 90 | Other | 10% or Rs. 150 per kg., 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 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%.
- 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 |
|---|---|---|---|
| 5209 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 | — | — |
| 520901 | Grey | 2% | Rs. 24 per Kg |
| 520902 | Dyed | 2% | Rs. 24 per Kg |
| 520903 | Lungis | 2% | Rs. 24 per Kg |
| 520904 | Real Madras Handkerchiefs | 2% | Rs. 24 per Kg |
| 520905 | Denim fabrics | 2.1% | Rs. 12 per Kg |
| 520906 | Denim fabrics containing 1% or more by weight of spandex/ lycra/elastane | 2.2% | Rs. 19.2 per Kg |
| 520907 | Denim fabrics blended with MMF | 2.2% | Rs. 18.9 per Kg |
| 520908 | Sarees, with or without blouse piece | 2.6% | Rs. 40.5 per Kg |
| 520909 | Grey fabrics containing 1% or more by weight of spandex/ lycra/ elastane | 1.9% | — |
| 520910 | Dyed fabrics containing 1% or more by weight of spandex/ lycra/ elastane | 1.9% | — |
| 520911 | Flame retardant fabric (treated with organic phosphorus compound) | 2.6% | Rs. 28.6 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 5209 32, and China's below.
China: the same goods (5209 32)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 5209 32. 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 |
|---|---|---|---|---|---|---|
| 5209.32.00.00 | Dyed 3-thread or 4-thread twill fabric, of cotton染色的全棉三、四线斜纹布 | 5.2%APTA rate, with an APTA certificate of origin | 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
5209.32.00Dyed 3- or 4-thread twill, of cotton ≥ 85%, weighing > 200 g/m2
5209.32.00.00Dyed 3-thread or 4-thread twill fabric, of cotton染色的全棉三、四线斜纹布
Weighing >200 g/m2, containing >=85% cotton, incl. double twill woven fabrics指每平方米重超过200克,含棉≥85%,包括双面斜纹机织物
- 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, coarse twill, other 3-thread or 4-thread twill, other)组织结构(平纹、粗斜纹、其他三线或四线斜纹、其他)
- 5.Ingredient content成分含量
- 6.Width幅宽
- 7.Grammage per square metre每平方米克重
- 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 9.GTIN
- 10.CAS
- 11.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
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5.2%
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
- 5209320000999Dyed woven fabrics of 3-thread or 4-thread twill, of cotton (weighing >200g/m2, containing ≥85% cotton, including double twill woven fabrics)染色的全棉三、四线斜纹布(指每平方米重超过200克,含棉≥85%,包括双面斜纹机织物)
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.