Heading · Chapter 54 · Section XI, Textiles and textile articles
HS 5402Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex
Man-made filaments; strip and the like of man-made textile materials
- Customs duty
- 2.5% to 20%
- 33 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3% to 5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
22 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 |
|---|---|---|---|---|
| 5402 11 00 | Of aramids | 5% | 5% | kg |
| 5402 19 | Other | 2.5% to 5% | 5% | kg |
| 5402 20 | High tenacity yarn of polyesters, whether or not textured | 5% | 5% | kg |
| 5402 31 00 | Of nylon or other polyamides, measuring per single yarn not more than 50 tex | 5% | 5% | kg |
| 5402 32 00 | Of nylon or other polyamides, measuring per single yarn more than 50 tex | 5% | 5% | kg |
| 5402 33 00 | Of polyesters | 5% | 5% | kg |
| 5402 34 00 | Of polypropylene | 5% | 5% | kg |
| 5402 39 | Other | 5% | 5% | kg |
| 5402 44 00 | Elastomeric | 5% | 5% | kg |
| 5402 45 00 | Other, of nylon or other polyamides | 5% | 5% | kg |
| 5402 46 00 | Other, of polyesters, partially oriented | 5% | 5% | kg |
| 5402 47 00 | Other, of polyesters | 5% | 5% | kg |
| 5402 48 00 | Other, of polypropylene | 5% | 5% | kg |
| 5402 49 00 | Other | 20% | 5% | kg |
| 5402 51 00 | Of nylon or other polyamides | 5% | 5% | kg |
| 5402 52 | Of polyesters | 2.5% to 5% | 5% | kg |
| 5402 53 00 | Of polypropylene | 5% | 5% | kg |
| 5402 59 | Other | 5% | 5% | kg |
| 5402 61 00 | Of nylon or other polyamides | 5% | 5% | kg |
| 5402 62 00 | Of polyesters | 5% | 5% | kg |
| 5402 63 00 | Of polypropylene | 5% | 5% | kg |
| 5402 69 | Other | 5% | 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 33 tariff items: 2.5% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 5 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 34 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 0%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 341 | All goods including synthetic or artificial filament yarns | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 12% or 18% | 1/2017-Central Tax (Rate); 2/2017-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 |
|---|---|---|---|
| 5402 | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex | — | — |
| 540201 | Polyester texturised/twisted yarn (Grey) | 2.3% | Rs. 4.2 per Kg |
| 540202 | Polyester texturised/twisted yarn (Dyed) | 2.6% | Rs. 7.2 per Kg |
| 540203 | Nylon Filament Yarn (Dyed) | 4.4% | Rs. 44.6 per Kg |
| 540204 | Nylon Filament Yarn (Grey) | 4.4% | Rs. 41 per Kg |
| 540205 | Polyester Fialment Yarn other than texturised/twisted yarn | 2.3% | Rs. 4.2 per Kg |
| 540299 | Others | 2.3% | Rs. 11.8 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: 33 tariff items
China: the same goods (5402)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 49 in force and 11 expired under 5402. 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 |
|---|---|---|---|---|---|---|
| 5402.11.10.00 | High tenacity yarn of poly(m-phenylene isophthalamide)聚间苯二甲酰间苯二胺纺制的高强力纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.11.20.00 | High tenacity yarn of poly(p-phenylene terephthalamide)聚对苯二甲酰对苯二胺纺制的高强力纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.11.90.00 | Other high tenacity yarn of aromatic polyamides其他芳香族聚酰胺纺制的高强力纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.19.10.00 | High tenacity yarn of polyamide-6聚酰胺-6纺制高强力纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.19.20.00 | High tenacity yarn of polyamide-6,6聚酰胺-6,6纺制的高强力纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.19.90.00 | Other high tenacity yarn of nylon or other polyamides其他尼龙或其他聚酰胺制高强力纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.20.00.00 | High tenacity yarn of polyesters, not for retail sale, whether or not textured非零售聚酯高强力纱，不论是否经变形加工 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.31.11.00 | Polyamide-6 elastomeric yarn聚酰胺-6纺制弹力丝 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.31.12.00 | Elastic yarn of polyamide-6,6聚酰胺-6,6纺制的弹力丝 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.31.13.00 | Elastic yarn of aromatic polyamides芳香族聚酰胺纺制弹力丝 | 3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.31.19.00 | Other elastic yarn of nylon or other polyamides其他尼龙或其他聚酰胺制弹力丝 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.31.90.00 | Other fine nylon textured yarn, not for retail sale非零售其他细尼龙变形纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.32.11.00 | Elastic yarn of polyamide-6聚酰胺-6纺制的弹力丝 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.32.12.00 | Elastic yarn of polyamide-6,6聚酰胺-6,6纺制的弹力丝 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.32.13.00 | Elastic yarn of aromatic polyamides芳香族聚酰胺纺制的弹力丝 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.32.19.00 | Other elastic yarn of nylon or other polyamides其他尼龙或其他聚酰胺制弹力丝 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.32.90.00 | Other coarse nylon textured yarn, not for retail sale非零售其他粗尼龙变形纱线 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.33.10.00 | Polyester elastomeric yarn, not for retail sale非零售聚酯弹力丝 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.33.90.00 | Polyester textured yarn, not for retail sale非零售聚酯变形纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.34.00.00 | Textured yarn of polypropylene filaments聚丙烯长丝变形纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.39.00.00 | Other synthetic filament textured yarn其他合成纤维长丝变形纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.44.10.00 | Elastomeric spandex monofilament氨纶弹性单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.44.90.00 | Other single elastic yarn of synthetic filaments其他合成纤维长丝弹性单纱 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.45.10.00 | Other monofilament of polyamide-6聚酰胺-6纺制的其他单纱 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.45.20.00 | Other single yarn of polyamide-6,6聚酰胺-6,6纺制的其他单纱 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.45.30.00 | Other single yarn of aromatic polyamides芳香族聚酰胺纺制的其他单纱 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.45.90.00 | Other single yarn of other nylon or other polyamides其他尼龙或其他聚酰胺单纱纺制的其他单纱 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.46.00.00 | Other partially oriented single yarn of polyester其他部分定向聚酯单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.47.00.00 | other single polyester yarn其他聚酯单纱 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.48.00.00 | Other polypropylene monofilament其他聚丙烯单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.49.10.10 | Polyethylene yarn controlled under dual-use items两用物项管制的聚乙烯纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 3 |
| 5402.49.10.90 | Other polyethylene yarn with breaking tenacity >=22 cN/dtex and initial modulus >=750 cN/dtex其他断裂强度大于等于22厘牛/分特,且初始模量大于等于750厘牛/分特的聚乙烯纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.49.90.00 | Other single yarn of synthetic filaments其他合成纤维长丝单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.51.10.00 | Single yarn of polyamide-6聚酰胺-6纺制的单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.51.20.00 | Monofilament of polyamide-6,6聚酰胺-6,6纺制的单纱 | 4.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.51.30.00 | Single yarn of aromatic polyamide芳香族聚酰胺纺制的单纱 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.51.90.00 | Other monofilament of nylon or other polyamides其他尼龙或其他聚酰胺单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.52.00.00 | Other polyester yarn, twisted, not for retail sale非零售加捻的其他聚酯纱线 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 5402.53.00.00 | polypropylene yarn聚丙烯纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.59.20.00 | Polyethylene filament yarn聚乙烯长丝纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.59.90.00 | Other yarn of synthetic filaments其他合成纤维长丝纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.61.10.00 | Yarn of polyamide-6聚酰胺-6纺制的纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.61.20.00 | Yarn of polyamide-6,6聚酰胺-6,6纺制的纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.61.30.00 | Yarn of aromatic polyamide芳香族聚酰胺纺制的纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.61.90.00 | Other yarn of nylon or other polyamides其他尼龙或其他聚酰胺纺制纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.62.00.00 | Polyester multiple yarn, not for retail非零售聚酯多股纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.63.00.00 | polypropylene yarn聚丙烯纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.69.20.00 | spandex yarn氨纶纱线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5402.69.90.00 | Other multiple or cabled yarn of synthetic filaments其他合纤长丝多股纱线或缆线 | 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
Previous5401Sewing thread of man-made filaments, whether or not put up for retail saleOne level upChapter 54Man-made filaments; strip and the like of man-made textile materialsNext5403Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex
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.