Subheading · Chapter 54 · Section XI, Textiles and textile articles
HS 5408 21Unbleached or bleached
Man-made filaments; strip and the like of man-made textile materials › Woven fabrics of artificial filament yarn,including woven fabrics obtained from materials of heading 5405
- Customs duty
- 20%
- 2 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
- Duty in China
- 8%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 5408 21 10 | Unbleached | 20% | 5% | m² |
| 5408 21 20 | Bleached | 20% | 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 2 tariff items: 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. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 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. 342 | Woven fabrics of manmade textile materials | 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 |
|---|---|---|---|
| 5408 | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 | — | — |
| 540801 | Woven fabrics containing 85% or more by weight of artificial filament yarn (Grey) | 1.9% | — |
| 540802 | Woven fabrics containing 85% or more by weight of artificial filament yarn (Dyed) | 2.8% | Rs. 21.8 per Kg |
| 540803 | Woven fabrics containing 85% or more by weight of man-made filament yarn and man-made staple fibre (Grey) | 1.5% | — |
| 540804 | Woven fabrics containing 85% or more by weight of man-made filament yarn and man-made staple fibre (Dyed) | 1.8% | — |
| 540805 | Woven fabrics containing less than 85% by weight of man-made filament yarn and / or man-made staple fibre (Grey) | 1.5% | — |
| 540806 | Woven fabrics containing less than 85% by weight of man-made filament yarn and / or man-made staple fibre (Dyed) | 1.8% | — |
| 540807 | Sarees, with or without blouse piece | 2.2% | Rs. 23 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 5408 21, and China's below.
China: the same goods (5408 21)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 5408 21. 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 |
|---|---|---|---|---|---|---|
| 5408.21.10.00 | Woven fabrics of viscose rayon filament yarn, unbleached or bleached未漂白或漂白粘胶长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.21.20.00 | Woven fabrics of acetate rayon filament yarn, unbleached or bleached未漂白或漂白醋酸长丝机织物 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 5408.21.90.00 | Woven fabrics of other pure man-made filaments, unbleached or bleached未漂白或漂白其他纯人纤长丝机织物 | 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
5408.21.10Woven fabrics, unbleached or bleached, containing ≥85% viscose filament
5408.21.10.00Woven fabrics of viscose rayon filament yarn, unbleached or bleached未漂白或漂白粘胶长丝机织物
Viscose rayon filaments, strip or the like, by weight, ≥85%按重量计粘胶纤维长丝、扁条或类似品含量≥85%
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 130%
- 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.Method of weaving (woven, parallel laid and bonded)织造方法(机织、平行纱层叠黏合)
- 3.Dyeing and finishing method (bleached, yarn-dyed, dyed, etc.)染整方法(漂白、色织、染色等)
- 4.Structure (plain, twill, satin, etc.)组织结构(平纹、斜纹、缎纹等)
- 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%
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
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 5408211000999Unbleached or bleached woven fabrics of viscose rayon filaments (≥85% viscose rayon filaments, strip or the like, by weight)未漂白或漂白粘胶长丝机织物(按重量计粘胶纤维长丝、扁条或类似品含量≥85%)
5408.21.20Woven fabrics, unbleached or bleached, containing ≥85% acetate filament
5408.21.20.00Woven fabrics of acetate rayon filament yarn, unbleached or bleached未漂白或漂白醋酸长丝机织物
Acetate filaments, strip or the like, by weight, ≥85%按重量计醋酸纤维长丝、扁条或类似品含量≥85%
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 130%
- 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.Method of weaving (woven, parallel laid and bonded)织造方法(机织、平行纱层叠黏合)
- 3.Dyeing and finishing method (bleached, yarn-dyed, dyed, etc.)染整方法(漂白、色织、染色等)
- 4.Structure (plain, twill, satin, etc.)组织结构(平纹、斜纹、缎纹等)
- 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
- 4.8%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 3.2%
- Ecuador
- 6.4%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 9%
- Brunei
- 9%
- Cambodia
- 9%
- Laos
- 9%
- Malaysia
- 9%
- New Zealand
- 9.6%
- Singapore
- 9%
- Thailand
- 9%
- Vietnam
- 9%
- Indonesia
- 9%
- Philippines
- 9%
- Myanmar
- 9%
CIQ codes
- 5408212000999Unbleached or bleached woven fabrics of acetate filaments (≥85% acetate filaments, strip or the like, by weight)未漂白或漂白醋酸长丝机织物(按重量计醋酸纤维长丝、扁条或类似品含量≥85%)
5408.21.90Woven fabrics of other man-made filaments, etc., ≥85% unbleached or bleached
5408.21.90.00Woven fabrics of other pure man-made filaments, unbleached or bleached未漂白或漂白其他纯人纤长丝机织物
Including woven fabrics of strip, other man-made filaments, by weight, ≥85%包括扁条布,按重量计其他人造纤维长丝含量≥85%
- Unit
- m / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 130%
- 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.Method of weaving (woven, parallel laid and bonded)织造方法(机织、平行纱层叠黏合)
- 3.Dyeing and finishing method (bleached, yarn-dyed, dyed, etc.)染整方法(漂白、色织、染色等)
- 4.Structure (plain, twill, satin, etc.)组织结构(平纹、斜纹、缎纹等)
- 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
- 3.2%
- 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
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 5408219000999Unbleached or bleached other woven fabrics of pure man-made filaments (incl. strip fabric, with ≥85% by weight of other man-made filaments)未漂白或漂白其他纯人纤长丝机织物(包括扁条布,按重量计其他人造纤维长丝含量≥85%)
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.