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

HS 5804 29Tulles 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: of other textile materials

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

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: 8%; On Indian goods

Search codes Duty 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
Code	Description	Customs duty	GST now	Unit
5804 29 10	Of cotton	10% or Rs. 200 per kg., whichever is higher	5%	kg
5804 29 90	Other	10% or Rs. 200 per kg., whichever is higher	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 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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 367	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	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	12%	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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
5804	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 heading 6002 to 6006	2%	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 29, and China's below.

China: the same goods (5804 29)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 2 expired under 5804 29. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
5804.29.10.00	Machine-made lace of silk or silk waste丝及绢丝机制花边	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
5804.29.20.00	Cotton machine-made lace棉机制花边	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
5804.29.90.00	Machine-made lace of other textile materials其他纺织材料制机制花边	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

5804.29.10Machine-made lace of silk or silk waste

5804.29.10.00Machine-made lace of silk or silk waste丝及绢丝机制花边

In rolls, strips or cut to shape, but excluding fabrics of heading 60.02成卷成条或成小块图案的,但品目6002的织物除外

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: 3.2%
Ecuador: 6.6%
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: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

5804291000999Machine-made lace of silk or silk waste, in the piece, in strips or in motifs (excluding fabrics of heading 60.02)丝及绢丝机制花边(成卷成条或成小块图案的,但品目6002的织物除外)

5804.29.10.10Machine-made lace of silk & silk waste, containing >= 85% by weight of silk (in the piece, in strips or in motifs, but excl. fabrics of heading 6002)丝及绢丝含量85%及以上机制花边(成卷成条或成小块图案的,但品目6002的织物除外 )Expired

In rolls, strips or cut to shape, but excluding fabrics of heading 60.02成卷成条或成小块图案的,但品目6002的织物除外

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: 0%
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

5804291010999Machine-made lace of silk or silk waste, containing >=85% silk or silk waste (in the piece, in strips or in motifs, excluding fabrics of heading 6002)丝及绢丝含量85%及以上机制花边(成卷成条或成小块图案的,但品目6002的织物除外)

5804.29.10.90Machine-made lace of silk or silk waste, containing <85% silk or silk waste (in the piece, in strips or in motifs, excluding fabrics of heading 6002)丝及绢丝含量85%以下机制花边(成卷成条或成小块图案的,但品目6002的织物除外 )Expired

In rolls, strips or cut to shape, but excluding fabrics of heading 60.02成卷成条或成小块图案的,但品目6002的织物除外

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: 0%
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

5804291090999Machine-made lace of silk or silkwaste, <85% by weight (in the piece, in strips or in motifs, excluding fabrics of heading 6002)丝及绢丝含量85%以下机制花边(成卷成条或成小块图案的,但品目6002的织物除外)

5804.29.20Cotton machine-made lace

5804.29.20.00Cotton machine-made lace棉机制花边

In rolls, strips or cut to shape, but excluding fabrics of heading 60.02成卷成条或成小块图案的,但品目6002的织物除外

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: 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: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

5804292000999Machine-made lace of cotton (in the piece, in strips or in motifs, but excl. fabrics of heading 6002)棉机制花边(成卷成条或成小块图案的,但品目6002的织物除外)

5804.29.90Mechanically made lace of unspecified textile materials

5804.29.90.00Machine-made lace of other textile materials其他纺织材料制机制花边

In rolls, strips or cut to shape, but excluding fabrics of heading 60.02成卷成条或成小块图案的,但品目6002的织物除外

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: 3.2%
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: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

5804299000999Machine-made lace of other textile materials (in the piece, in strips or in motifs, but excluding fabrics of heading 6002)其他纺织材料制机制花边(成卷成条或成小块图案的,但品目6002的织物除外)

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

Previous5804 10Tulles and other net fabrics One 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 6006 Next5805 00Hand-woven tapestries of the type gobelins, flanders, aubusson, beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

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.