Skip to main content

Subheading · Chapter 54 · Section XI, Textiles and textile articles

HS 5402 39Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: other

Man-made filaments; strip and the like of man-made textile materials

Customs duty
5%
3 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
5%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

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

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
5402 39 10Polypropylene filament yarn5%5%kg
5402 39 20Acrylic filament yarn5%5%kg
5402 39 90Other5%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 3 tariff items: 5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 4 earlier measures have ended.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 3 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 341All goods including synthetic or artificial filament yarns5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 12% or 18%1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 20255%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 itemGoodsRateCap
5402Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex——
540201Polyester texturised/twisted yarn (Grey)2.3%Rs. 4.2 per Kg
540202Polyester texturised/twisted yarn (Dyed)2.6%Rs. 7.2 per Kg
540203Nylon Filament Yarn (Dyed)4.4%Rs. 44.6 per Kg
540204Nylon Filament Yarn (Grey)4.4%Rs. 41 per Kg
540205Polyester Fialment Yarn other than texturised/twisted yarn2.3%Rs. 4.2 per Kg
540299Others2.3%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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 5402 39, and China's below.

China: the same goods (5402 39)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 5402 39. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
5402.39.00.00Other 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
  • 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

5402.39.00Other synthetic filament textured yarn

5402.39.00.00Other synthetic filament textured yarn其他合成纤维长丝变形纱线

Not for retail sale非供零售用

Unit
kg
MFN import duty
5%
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.Type (high tenacity yarn or textured yarn, etc.)种类(高强力纱或变形纱线等)
  • 3.Yarn form (single, plied or cabled)纱线形态(单纱、股线或缆线)
  • 4.For retail sale or not是否供零售用
  • 5.Fiber composition (polyester, etc.)纤维成分(聚酯等)
  • 6.Yarn count纱线细度
  • 7.GTIN
  • 8.CAS
  • 9.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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
2.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
2.7%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 5402390000999Other textured filament yarn of synthetic fibres (not for retail sale)其他合成纤维长丝变形纱线(非供零售用)

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

Previous5402 20High tenacity yarn of polyesters, whether or not texturedOne level up5402Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitexNext5402 52Of polyesters

Sources

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.