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Subheading · Chapter 58 · Section XI, Textiles and textile articles

HS 5804 10Tulles and other net fabrics

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery › Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

Customs duty
10%
2 tariff items; Some with a minimum per unit
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
5.2%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 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
5804 10 10Of cotton10% or Rs. 200 per kg., whichever is higher5%kg
5804 10 90Other10% or Rs. 200 per kg., whichever is higher5%kg

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: 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: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 367Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 60065%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%1/2017-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
5804Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading 6002 to 60062%Rs. 24 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 5804 10, and China's below.

China: the same goods (5804 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 5804 10. 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
5804.10.10.00Gauze, leno weave & other open-mesh fabrics, of silk or silk waste丝及绢丝网眼薄纱及其他网眼织物5.2%APTA rate, with an APTA certificate of origin8%13%13%None
5804.10.20.00Cotton gauze and other open-mesh fabrics棉制网眼薄纱及其他网眼织物5.2%APTA rate, with an APTA certificate of origin8%13%13%None
5804.10.30.00Gauze and other open-mesh fabrics of man-made fibres化纤制网眼薄纱及其他网眼织物5.2%APTA rate, with an APTA certificate of origin8%13%13%None
5804.10.90.00Gauze, leno weave & other open-mesh fabrics, of other textile materials其他材料网眼薄纱及其他网眼织物5.2%APTA rate, with an APTA certificate of origin8%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

5804.10.10Gauze and other open-mesh fabrics, of silk or silk waste

5804.10.10.00Gauze, leno weave & other open-mesh fabrics, of silk or silk waste丝及绢丝网眼薄纱及其他网眼织物

Excluding woven, knitted or crocheted fabrics不包括机织物,针织物或钩编织物

Unit
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.Type (mesh, lace, etc.)种类(网眼、花边等)
  • 3.Weaving method (mechanically made, hand-made)织造方法(机制、手工制)
  • 4.Width幅宽
  • 5.Ingredient content成分含量
  • 6.GTIN
  • 7.CAS
  • 8.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
  • 5804101000999Tulle & other net fabrics of silk or silk waste (excl. woven, knitted or crocheted fabrics)丝及绢丝网眼薄纱及其他网眼织物(不包括机织物,针织物或钩编织物)
5804.10.10.10Tulles and other net fabrics of silk or silk waste (>=85% silk, excluding woven, knitted or crocheted fabrics)丝及绢丝网眼薄纱及其他网眼织物(含丝85%及以上,不包括机织物,针织物或钩编织物 )Expired

Containing ≥ 85% silk, excluding woven, knitted or crocheted fabrics含丝85%及以上,不包括机织物,针织物或钩编织物

Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
5.2%
Chile
0%
Pakistan
3%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 5804101010999Tulles and other net fabrics of silk or silkwaste, >=85% by weight (excluding woven, knitted or crocheted fabrics)丝及绢丝网眼薄纱及其他网眼织物(含丝85%及以上,不包括机织物,针织物或钩编织物)
5804.10.10.90Tulles and other net fabrics of silk or silkwaste, <85% by weight (excluding woven, knitted or crocheted fabrics)丝及绢丝网眼薄纱及其他网眼织物(含丝85%以下,不包括机织物,针织物或钩编织物 )Expired

Containing < 85% silk, excluding woven, knitted or crocheted fabrics含丝85%以下,不包括机织物,针织物或钩编织物

Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
5.2%
Chile
0%
Pakistan
3%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 5804101090999Net fabrics, tulle and other net fabrics of silk or silk waste (containing ≤ 85% silk, excluding woven, knitted or crocheted fabrics)丝及绢丝网眼薄纱及其他网眼织物(含丝85%以下,不包括机织物,针织物或钩编织物)

5804.10.20Cotton gauze and other open-mesh fabrics

5804.10.20.00Cotton gauze and other open-mesh fabrics棉制网眼薄纱及其他网眼织物

Excluding woven, knitted or crocheted fabrics不包括机织物,针织物或钩编织物

Unit
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.Type (mesh, lace, etc.)种类(网眼、花边等)
  • 3.Weaving method (mechanically made, hand-made)织造方法(机制、手工制)
  • 4.Width幅宽
  • 5.Ingredient content成分含量
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
4%
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
  • 5804102000999Cotton tulle & other net fabrics (excl. woven, knitted or crocheted fabrics)棉制网眼薄纱及其他网眼织物(不包括机织物,针织物或钩编织物)

5804.10.30Gauze and other open-mesh fabrics of man-made fibres

5804.10.30.00Gauze and other open-mesh fabrics of man-made fibres化纤制网眼薄纱及其他网眼织物

Excluding woven, knitted or crocheted fabrics不包括机织物,针织物或钩编织物

Unit
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.Type (mesh, lace, etc.)种类(网眼、花边等)
  • 3.Weaving method (mechanically made, hand-made)织造方法(机制、手工制)
  • 4.Width幅宽
  • 5.Ingredient content成分含量
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
1.5%
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
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
5.2%
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
  • 5804103000999Man-made fibre tulle & other net fabrics (excl. woven, knitted or crocheted fabrics)化纤制网眼薄纱及其他网眼织物(不包括机织物,针织物或钩编织物)

5804.10.90Gauze and other open-mesh fabrics of other textile materials

5804.10.90.00Gauze, leno weave & other open-mesh fabrics, of other textile materials其他材料网眼薄纱及其他网眼织物

Excluding woven, knitted or crocheted fabrics不包括机织物,针织物或钩编织物

Unit
kg
MFN import duty
8%
Provisional import duty
None
General import duty
90%
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 (mesh, lace, etc.)种类(网眼、花边等)
  • 3.Weaving method (mechanically made, hand-made)织造方法(机制、手工制)
  • 4.Width幅宽
  • 5.Ingredient content成分含量
  • 6.GTIN
  • 7.CAS
  • 8.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
  • 5804109000999Other tulle and other net fabrics of other textile materials (excluding woven, knitted or crocheted fabrics)其他材料网眼薄纱及其他网眼织物(不包括机织物,针织物或钩编织物)

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

Previous5803 00Gauze, other than narrow fabrics of heading 5806One level up5804Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006Next5804 29Of other textile materials

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.