Heading · Chapter 59 · Section XI, Textiles and textile articles
HS 5903Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
- Customs duty
- 20%
- 7 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
- Duty in China
- 5.2%
- On Indian goods
Codes under this heading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 7 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China: Nil to USD 0.46 per metre, by origin and producer (until 19 May 2027). Polyurethane Leather which includes any kind of textile coated one sided or both sided with Polyurethane. 14/2022-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 378 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | 5% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 5903 | Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | — | — |
| 590301 | Of mmf | 2.8% | Rs. 21.8 per Kg |
| 590302 | Of Cotton or others | 2% | Rs. 24 per Kg |
| 590303 | PVC leather cloth / foam leather cloth | 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: 7 tariff items
China: the same goods (5903)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force and 47 expired under 5903. 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 |
|---|---|---|---|---|---|---|
| 5903.10.10.00 | Other insulating cloth or tape impregnated with polyvinyl chloride用聚氯乙烯浸渍的其他绝缘布或带 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5903.10.20.00 | Other artificial leather impregnated with polyvinyl chloride用聚氯乙烯浸渍的其他人造革 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5903.10.90.00 | Other textile fabrics impregnated with polyvinyl chloride聚氯乙烯浸渍的其他纺织物 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5903.20.10.00 | Other insulating cloth or tape impregnated with polyurethanes聚氨基甲酸酯浸渍其他绝缘布或带 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5903.20.20.00 | Other artificial leather impregnated with polyurethanes用聚氨基甲酸酯浸渍的其他人造革 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5903.20.90.00 | Other textile fabrics impregnated with polyurethanes用聚氨基甲酸酯浸渍的其他纺织物 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5903.90.10.00 | Insulating cloth or tape impregnated with other plastics用其他塑料浸渍的绝缘布或带 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5903.90.20.00 | Artificial leather impregnated with other plastics用其他塑料浸渍的人造革 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 5903.90.90.00 | Other textile fabrics impregnated with other plastics用其他塑料浸渍的其他纺织物 | 5.2%APTA rate, with an APTA certificate of origin | 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.
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.