Tariff item · Chapter 61 · Section XI, Textiles and textile articles

HS 6108 99 10Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of silk

Articles of apparel and clothing accessories, knitted or crocheted › Of other textile materials

Customs duty: 20%; Tariff rate
GST now: 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 3.9%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	20%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	5% or 18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia
India–EFTA TEPA51/2025-Customs	0%	Switzerland, Iceland, Liechtenstein, Norway
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Oman CEPA20/2026-Customs	0%	Oman
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
Duty-free tariff preference for LDCs	8%	Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Gambia, Guinea, Guinea-Bissau, Haiti, Liberia, Mali, Niger, Rwanda, Sierra Leone, Senegal, Togo, Tanzania, Uganda
SAFTA	8%	Sri Lanka
India–Australia ECTA	8.6%	Australia
SAPTA	10%	Bangladesh, Bhutan, Maldives, Nepal

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

Central Silk Technonogical Research Institute (CSTRI): a clearance or certificate before the goods arrive.

"*Import of textile and textile articles requires PSIC from accredited lab of exporting country/ valid test report of TC or CSRTI to ensure absence of prohibited hazardous dyes .testing for presence of azo dyes is exempted for imports from EU, Serbia, Poland, Denmark, Australia, Canada, Japan, south korea and united kingdom only and not for other countries. ref-gen note 10 of policy & DGFT public notice no. 14/2023 dt. 14.06.2023**ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt para 19 introduced in general notes regarding import policy under ITC(HS) 2022 regulating the import of certain goods from bangladesh to india with port restrictions as stated in para 1. exempted goods refer para 2 and 3*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

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

Now 5% or 18%, depending on the goods.
Until 21 September 2025 5% or 12%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 388	Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 197	Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5% or 12%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% or 18%	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
6108Special Advance Authorisation	Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted	—	—
610801Special Advance Authorisation	Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gowns and similar articles	—	—
61080101Special Advance Authorisation	Of Cotton	1.6%	—
61080102Special Advance Authorisation	Of Blend containing Cotton and Man Made Fibre	1.8%	—
61080103Special Advance Authorisation	Of Man Made Fibres	2.1%	Rs. 22 per Piece
61080104Special Advance Authorisation	Of Silk (other than containing Noil silk)	0.9%	—
61080105Special Advance Authorisation	Of Wool	0.9%	—
61080106Special Advance Authorisation	Of Blend containing Wool and Man Made Fibre	0.9%	—
61080107Special Advance Authorisation	Of Cotton containing 1% or more by weight of spandex/lycra/ elastane	1.6%	—
61080199Special Advance Authorisation	Of Others	0.9%	—
610802Special Advance Authorisation	Slips, petticoats, briefs, panties and similar articles	—	—
61080201Special Advance Authorisation	Of Cotton	1.6%	—
61080202Special Advance Authorisation	Of Blend containing Cotton and Man Made Fibre	1.8%	—
61080203Special Advance Authorisation	Of Man Made Fibres	2.1%	Rs. 9 per Piece
61080204Special Advance Authorisation	Of Silk (other than containing Noil silk)	0.9%	—
61080205Special Advance Authorisation	Of Wool	0.9%	—
61080206Special Advance Authorisation	Of Blend containing Wool and Man Made Fibre	0.9%	—
61080207Special Advance Authorisation	Of Cotton containing 1% or more by weight of spandex/lycra/ elastane	1.6%	—
61080299Special Advance Authorisation	Of Others	0.9%	—
6108	Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted	—	—
610801	Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gowns and similar articles	—	—
61080101	Of Cotton	2.2%	Rs. 16 per Piece
61080102	Of Blend containing Cotton and Man Made Fibre	2.5%	Rs. 21 per Piece
61080103	Of Man Made Fibres	2.7%	Rs. 29 per Piece
61080104	Of Silk (other than containing Noil silk)	5.1%	Rs. 206 per Piece
61080105	Of Wool	2.5%	Rs. 46 per Piece
61080106	Of Blend containing Wool and Man Made Fibre	2.6%	Rs. 38 per Piece
61080107	Of Cotton containing 1% or more by weight of spandex/lycra/ elastane	2.2%	Rs. 20 per Piece
61080199	Of Others	2.2%	Rs. 13.4 per Piece
610802	Slips, petticoats, briefs, panties and similar articles	—	—
61080201	Of Cotton	2.1%	Rs. 4.1 per Piece
61080202	Of Blend containing Cotton and Man Made Fibre	2.4%	Rs. 11.5 per Piece
61080203	Of Man Made Fibres	2.7%	Rs. 11.1 per Piece
61080204	Of Silk (other than containing Noil silk)	5.1%	Rs. 56.1 per Piece
61080205	Of Wool	2.5%	Rs. 16.4 per Piece
61080206	Of Blend containing Wool and Man Made Fibre	2.6%	Rs. 5.9 per Piece
61080207	Of Cotton containing 1% or more by weight of spandex/lycra/ elastane	2.1%	Rs. 5.2 per Piece
61080299	Of Others	2.1%	Rs. 4.6 per Piece

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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
RoSCTL (garments and made-ups): In force until 31 Dec 2026: the rate depends on the garment and its fibres, in the table below.

RoSCTL rates that can apply to this code
RoSCTL item	Goods	State + central	Cap
61080104For this code	Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gowns and similar articles: Of Silk (other than containing Noil silk)	2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08%	Rs. 16.6 per piece + no cap
61080199On a condition	Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gowns and similar articles: Of OthersIf silk containing noil silk	2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08%	Rs. 12.2 per piece + no cap

The rebate is the state part plus the central part, each the lower of its rate on the FOB value and its cap on the quantity. Rates of notification 14/26/2016-IT (Vol.II) of 08.03.2019, continued unchanged since; FIBC as revised on 01.10.2024. The rate follows the actual fibre mix, which an 8-digit code does not record: claim the item that describes your goods.

Clearance by other agencies

Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*AS PER S.NO 3 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF DRESS MATERIALS/READYMADE GARMENTS FABRICS/TEXTILE ITEMS WITH IMPRINTS OF EXCERPTS OR VERSES OF THE HOLY QURAN IS RESTRICTED.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6108 99, and China's below.

China: the same goods (6108 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 3 expired under 6108 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
6108.99.00.00	Other women's bathrobes, dressing gowns, etc., of textile materials其他纺织材料制女浴衣、晨衣等	3.9%APTA rate, with an APTA certificate of origin	6%	13%	13%	AM

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

6108.99.00Knitted or crocheted women's bathrobes, dressing gowns and similar articles of other textile materials

6108.99.00.00Other women's bathrobes, dressing gowns, etc., of textile materials其他纺织材料制女浴衣、晨衣等

Knitted or crocheted, incl. similar articles, containing >= 70% silk针织或钩编.包括类似品.含丝70%及以上

Unit: piece / kg
MFN import duty: 6%
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

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

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 make (knitted or crocheted)织造方法(针织、钩编)
3.Type (petticoats, briefs, short petticoats, nightdresses, pyjamas, bathrobes, dressing gowns种类(衬裙、三角裤、短衬裤、睡衣、睡衣裤、浴衣、晨
4.Category (women's)类别(女式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 7%
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): 3.9%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

6108990000301Women's knitted or crocheted bathrobes, dressing gowns, etc., of other textile materials (incl. similar articles) (children's garments)其他纺织材料制女浴衣、晨衣等(针织或钩编,包括类似品)(儿童服装)
6108990000302Women's knitted or crocheted bathrobes, dressing gowns, etc. (incl. similar articles) (adult underwear (incl. nightwear))其他纺织材料制女浴衣、晨衣等(针织或钩编,包括类似品)(成人内衣(包含睡衣))

6108.99.00.10Women's bathrobes, dressing gowns, etc., of silk or silk waste丝及绢丝制制女浴衣、晨衣等Expired

Knitted or crocheted, incl. similar articles, containing >= 70% silk针织或钩编.包括类似品.含丝70%及以上

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

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 make (knitted or crocheted)织造方法(针织、钩编)
3.Type (petticoats, briefs, short petticoats, nightdresses, pyjamas, bathrobes, dressing gowns种类(衬裙、三角裤、短衬裤、睡衣、睡衣裤、浴衣、晨
4.Category (women's)类别(女式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1.4%
Iceland: 0%
Australia: 0%
South Korea: 2.8%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 12.7%

CIQ codes

6108990010999Women's knitted or crocheted bathrobes, dressing gowns, etc., of silk or silk waste (incl. similar articles, containing 70% or more by weight of silk)丝及绢丝制制女浴衣、晨衣等(针织或钩编.包括类似品.含丝70%及以上)

6108.99.00.20Women's bathrobes, dressing gowns, etc., of wool or fine animal hair羊毛或动物细毛制女浴衣、晨衣等Expired

Knitted or crocheted, including similar articles针织或钩编,包括类似品

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

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 make (knitted or crocheted)织造方法(针织、钩编)
3.Type (petticoats, briefs, short petticoats, nightdresses, pyjamas, bathrobes, dressing gowns种类(衬裙、三角裤、短衬裤、睡衣、睡衣裤、浴衣、晨
4.Category (women's)类别(女式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1.4%
Iceland: 0%
Australia: 0%
South Korea: 2.8%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 12.7%

CIQ codes

6108990020999Women's knitted or crocheted bathrobes, dressing gowns, etc., of wool or fine animal hair (incl. similar articles)羊毛或动物细毛制女浴衣、晨衣等(针织或钩编,包括类似品)

6108.99.00.90Other women's bathrobes, dressing gowns, etc., of textile materials其他纺织材料制女浴衣、晨衣等Expired

Knitted or crocheted, including similar articles针织或钩编,包括类似品

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

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 make (knitted or crocheted)织造方法(针织、钩编)
3.Type (petticoats, briefs, short petticoats, nightdresses, pyjamas, bathrobes, dressing gowns种类(衬裙、三角裤、短衬裤、睡衣、睡衣裤、浴衣、晨
4.Category (women's)类别(女式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1.4%
Iceland: 0%
Australia: 0%
South Korea: 2.8%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 12.7%

CIQ codes

6108990090999Women's knitted or crocheted bathrobes, dressing gowns, etc., of other textile materials (incl. similar articles)其他纺织材料制女浴衣、晨衣等(针织或钩编,包括类似品)

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

Previous6108 92 20Of artificial fibres One level up6108 99Of other textile materials Next6108 99 20Of wool or fine animal hair

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.