Heading · Chapter 54 · Section XI, Textiles and textile articles
HS 5403Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex
Man-made filaments; strip and the like of man-made textile materials
- Customs duty
- 5%
- 30 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5%
- On Indian goods
Codes under this heading
8 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 |
|---|---|---|---|---|
| 5403 10 | High tenacity yarn of viscose rayon | 5% | 5% | kg |
| 5403 31 00 | Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre | 5% | 5% | kg |
| 5403 32 00 | Of viscose rayon, with a twist exceeding 120 turns per metre | 5% | 5% | kg |
| 5403 33 00 | Of cellulose acetate | 5% | 5% | kg |
| 5403 39 | Other | 5% | 5% | kg |
| 5403 41 | — | 5% | 5% | kg |
| 5403 42 | Of cellulose acetate | 5% | 5% | kg |
| 5403 49 | 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 30 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. 2 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 30 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 |
|---|---|---|---|
| 5403 | Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex | 1.5% | — |
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: 30 tariff items
China: the same goods (5403)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 11 expired under 5403. 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 |
|---|---|---|---|---|---|---|
| 5403.10.00.00 | High tenacity yarn of viscose rayon, not for retail sale非零售粘胶纤维高强力纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5403.31.10.00 | Single yarn of bamboo viscose rayon, not for retail sale非零售竹制粘胶纤维单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5403.31.90.00 | Other single yarn of viscose rayon, not for retail sale其他非零售粘胶纤维单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5403.32.10.00 | Single yarn of viscose rayon, of bamboo, not for retail sale非零售的竹制粘胶纤维单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5403.32.90.00 | Other single yarn of viscose rayon, not for retail sale其他非零售粘胶纤维单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5403.33.10.00 | Single yarn of diacetate fibre, not for retail sale非零售二醋酸纤维单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5403.33.90.00 | Other single yarn of acetate fibre, not for retail sale非零售其他醋酸纤维单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5403.39.00.00 | Other single yarn of man-made filaments, not for retail sale非零售其他人纤长丝单纱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5403.41.00.00 | Multiple or cabled yarn of viscose rayon filaments, not for retail sale非零售粘胶长丝多股纱线或缆线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5403.42.00.00 | Multiple or cabled yarn of acetate filaments, not for retail sale非零售醋酸长丝多股纱线或缆线 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 5403.49.00.00 | Other man-made filament multiple yarn or cable, not for retail sale非零售其他人纤长丝多股纱或缆线 | 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
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.