Subheading · Chapter 59 · Section XI, Textiles and textile articles

HS 5906 99Rubberised textile fabrics, other than those of heading 5902: other

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

Customs duty: 10%; 3 tariff items
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

3 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
5906 99 10	Insulating tape, electrical of cotton	10%	5%	kg
5906 99 20	Rubberised cotton fabrics, other than knitted or crocheted	10%	5%	kg
5906 99 90	Other	10%	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 3 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: 3 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. 381	Rubberised textile fabrics, other than those of heading 5902	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
5906	Rubberised textile fabrics, other than those of heading 5902	—	—
590601	Of mmf	2.8%	Rs. 21.8 per Kg
590699	Of Cotton or others	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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 5906 99, and China's below.

China: the same goods (5906 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 10 expired under 5906 99. 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
5906.99.10.00	Insulating cloth or tape treated with rubber用橡胶处理的绝缘布或带	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
5906.99.90.00	Other textile fabrics treated with rubber用橡胶处理的其他纺织物	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

5906.99.10Other non-knitted or non-crocheted insulating fabrics or tapes, impregnated with rubber

5906.99.10.00Insulating cloth or tape treated with rubber用橡胶处理的绝缘布或带

Not knitted or crocheted, width > 20cm非针织或钩编,宽>20cm

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 40%
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, knitted, crocheted, etc.)织造方法(机织、针织、钩编等)
3.Processing material (rubber)处理材质(橡胶)
4.Self-adhesive tape是否胶粘带
5.Insulating tape是否绝缘带
6.Width幅宽
7.GTIN
8.CAS
9.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: 5.6%
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

5906991000101Rubberized insulating fabrics or tapes (not knitted or crocheted, width > 20 cm) (cotton blend printed fabric)用橡胶处理的绝缘布或带(非针织或钩编,宽>20cm)(棉混纺印花布)
5906991000999Insulating cloth or tape treated with rubber (not knitted or crocheted, width > 20cm) (other)用橡胶处理的绝缘布或带(非针织或钩编,宽>20cm)(其他)

5906.99.10.10Insulating fabrics or strips of combed wool, treated with rubber (not knitted or crocheted, containing ≥50% by weight of combed wool or fine animal hair, width >20cm)用橡胶处理的精梳毛纺绝缘布或带(非针织或钩编.精梳羊毛或动物细毛≥50%宽>20cm )Expired

Not knitted or crocheted. ≥ 50% combed wool or fine animal hair. Width > 20cm非针织或钩编.精梳羊毛或动物细毛≥50%宽>20cm

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

5906991010999Combed wool insulating fabrics or tapes, treated with rubber (not knitted or crocheted, >=50% combed wool or fine animal hair, width >20cm)用橡胶处理的精梳毛纺绝缘布或带(非针织或钩编.精梳羊毛或动物细毛≥50%宽>20cm)

5906.99.10.20Insulating fabrics or tapes of cotton, treated with rubber (not knitted or crocheted, bleached, dyed or printed cotton fabric >=50% by weight, >20cm wide)用橡胶处理的棉织物绝缘布或带(非针织或钩编.漂染印花棉织物≥50%宽>20cm )Expired

Not knitted or crocheted. Bleached, dyed or printed cotton fabrics ≥ 50%, width > 20cm非针织或钩编.漂染印花棉织物≥50%宽>20cm

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

5906991020101Insulating cloth or tape of cotton fabric treated with rubber (not knitted or crocheted. bleached, dyed or printed cotton fabrics ≥ 50%, width > 20 cm) (printed cotton mixed fabrics)用橡胶处理的棉织物绝缘布或带(非针织或钩编.漂染印花棉织物≥50%宽>20cm)(棉混纺印花布)
5906991020999Insulating fabrics or tapes of cotton, treated with rubber (not knitted or crocheted, bleached, dyed or printed cotton fabric ≥50%, width >20cm)用橡胶处理的棉织物绝缘布或带(非针织或钩编.漂染印花棉织物≥50%宽>20cm)

5906.99.10.31Polyester staple fibre/cotton blended insulating fabrics or tapes, treated with rubber (not knitted or crocheted, >=50% bleached, dyed or printed blended fabric, width >20cm)用橡胶处理聚酯短纤棉混纺绝缘布带(非针织或钩编.漂染印花混纺布≥50%宽>20cm )Expired

Not knitted or crocheted. Bleached, dyed or printed mixed fabrics ≥ 50%, width > 20cm非针织或钩编.漂染印花混纺布≥50%宽>20cm

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

5906991031101Insulating fabric tapes of polyester staple fiber mixed with cotton, treated with rubber (not knitted or crocheted, bleached, dyed or printed blended fabric ≥ 50%, width > 20cm) (printed cotton blend fabric)用橡胶处理聚酯短纤棉混纺绝缘布带(非针织或钩编.漂染印花混纺布≥50%宽>20cm)(棉混纺印花布)
5906991031999Insulating fabric tapes of polyester staple fibre/cotton blends, treated with rubber (not knitted or crocheted. Bleached, dyed, printed blended fabric ≥50%, >20cm wide)用橡胶处理聚酯短纤棉混纺绝缘布带(非针织或钩编.漂染印花混纺布≥50%宽>20cm)

5906.99.10.39Other insulating fabrics or tapes of man-made fibres, treated with rubber (not knitted or crocheted, >20cm wide, plastic or rubber <=70% by weight)用橡胶处理的其他化纤绝缘布或带(非针织或钩编，宽>20cm，塑料或橡胶≤70% )Expired

Non-knitted or crocheted, of a width > 20cm, containing <= 70% of plastics or rubber非针织或钩编，宽>20cm，塑料或橡胶≤70%

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

5906991039999Other insulating fabrics or tapes of man-made fibres, treated with rubber (not knitted or crocheted, width >20cm, plastic or rubber ≤70%)用橡胶处理的其他化纤绝缘布或带(非针织或钩编，宽>20cm，塑料或橡胶≤70%)

5906.99.10.90Other insulating fabrics or tapes, rubberized, of a width > 20 cm (not knitted or crocheted, width > 20 cm)用橡胶处理宽＞20cm其他绝缘布或带(非针织或钩编的,宽>20cm )Expired

Not knitted or crocheted, of a width > 20 cm非针织或钩编的,宽>20cm

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

5906991090999Other insulating fabrics or tapes, rubberized, of a width > 20 cm (not knitted or crocheted, width > 20 cm)用橡胶处理宽＞20cm其他绝缘布或带(非针织或钩编的,宽>20cm)

5906.99.90Unlisted non-knitted or crocheted fabrics impregnated, coated, covered or laminated with rubber

5906.99.90.00Other textile fabrics treated with rubber用橡胶处理的其他纺织物

Not knitted or crocheted, width > 20cm非针织或钩编.宽>20cm

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 100%
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, knitted, crocheted, etc.)织造方法(机织、针织、钩编等)
3.Processing material (rubber)处理材质(橡胶)
4.Width幅宽
5.GTIN
6.CAS
7.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: 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

5906999000101Other rubberized textile fabrics (not knitted or crocheted, width > 20 cm) (cotton blend printed fabric)用橡胶处理的其他纺织物(非针织或钩编.宽>20cm)(棉混纺印花布)
5906999000999Other textile fabrics treated with rubber (not knitted or crocheted, width > 20cm) (other)用橡胶处理的其他纺织物(非针织或钩编.宽>20cm)(其他)

5906.99.90.10Combed wool fabrics, treated with rubber (>=50% combed wool or fine animal hair, not knitted or crocheted, width >20cm)用橡胶处理的精梳毛纺织物(精梳羊毛或动物细毛≥50%,非针织或钩编的.宽>20cm )Expired

Combed wool or fine animal hair >= 50%, not knitted or crocheted, width > 20 cm精梳羊毛或动物细毛≥50%,非针织或钩编的.宽>20cm

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

5906999010999Combed wool fabrics treated with rubber (combed sheep's or fine animal hair ≥50%, not knitted or crocheted. >20cm wide)用橡胶处理的精梳毛纺织物(精梳羊毛或动物细毛≥50%,非针织或钩编的.宽>20cm)

5906.99.90.20Other cotton textiles, treated with rubber (not knitted or crocheted, width >20cm, bleached, dyed or printed cotton fabric ≥50%)用橡胶处理的其他棉纺织物(非针织或钩编.宽>20cm.漂染印花棉织物≥50% )Expired

Not knitted or crocheted. Width > 20cm. Bleached, dyed or printed cotton fabrics ≥ 50%非针织或钩编.宽>20cm.漂染印花棉织物≥50%

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

5906999020101Other cotton fabrics treated with rubber (not knitted or crocheted. width > 20cm. bleached, dyed, printed cotton fabric >= 50%) (printed cotton mixed fabric)用橡胶处理的其他棉纺织物(非针织或钩编.宽>20cm.漂染印花棉织物≥50%)(棉混纺印花布)
5906999020999Other cotton textile fabrics treated with rubber (not knitted or crocheted, width >20cm, bleached, dyed or printed cotton fabrics >=50%)用橡胶处理的其他棉纺织物(非针织或钩编.宽>20cm.漂染印花棉织物≥50%)

5906.99.90.31Rubberized fabrics of polyester staple fibres mixed with cotton (not knitted or crocheted, width >20cm, bleached, dyed, printed polyester blended fabric >=50%)用橡胶处理的聚酯短纤棉混纺织物(非针织或钩编.宽>20cm.漂染印花聚酯混纺布≥50% )Expired

Not knitted or crocheted, width > 20 cm, bleached, dyed or printed polyester blended fabrics >= 50%非针织或钩编.宽>20cm.漂染印花聚酯混纺布≥50%

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

5906999031101Woven fabrics of cotton mixed with polyester staple fibres, impregnated, coated, covered or laminated with rubber (not knitted or crocheted, width > 20cm, bleached, dyed, printed, polyester blend fabric >= 50%) (Printed cotton blend fabrics)用橡胶处理的聚酯短纤棉混纺织物(非针织或钩编.宽>20cm.漂染印花聚酯混纺布≥50%)(棉混纺印花布)
5906999031999Polyester staple fibre mixed with cotton fabrics, treated with rubber (not knitted or crocheted, width >20cm, bleached, dyed or printed polyester mixed fabrics ≥50%)用橡胶处理的聚酯短纤棉混纺织物(非针织或钩编.宽>20cm.漂染印花聚酯混纺布≥50%)

5906.99.90.39Other textile fabrics of man-made fibres treated with rubber (not knitted or crocheted, width >20cm, plastics or rubber <=70%)用橡胶处理的其他化纤纺织物(非针织或钩编.宽>20cm.塑料或橡胶≤70% )Expired

Non-knitted or crocheted, of a width > 20cm, containing <= 70% of plastics or rubber非针织或钩编.宽>20cm.塑料或橡胶≤70%

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

5906999039999Other textile fabrics of chemical fibres, treated with rubber (not knitted or crocheted, width > 20 cm, plastics or rubber ≤ 70%)用橡胶处理的其他化纤纺织物(非针织或钩编.宽>20cm.塑料或橡胶≤70%)

5906.99.90.90Other textile fabrics, treated with rubber (not knitted or crocheted, width > 20 cm)用橡胶处理的其他纺织物(非针织或钩编.宽>20cm )Expired

Not knitted or crocheted, width > 20cm非针织或钩编.宽>20cm

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

5906999090999Other textile fabrics treated with rubber (not knitted or crocheted. Width > 20cm)用橡胶处理的其他纺织物(非针织或钩编.宽>20cm)

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

Previous5906 91Knitted or crocheted One level up5906Rubberised textile fabrics, other than those of heading 5902 Next5907 00Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

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.