Subheading · Chapter 62 · Section XI, Textiles and textile articles
HS 6204 44Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): of artificial fibres
Articles of apparel and clothing accessories, not knitted or crocheted
- Customs duty
- 20%
- 2 tariff items; Some with a minimum per unit
- 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
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 6204 44 10 | Embroidered with Lucknow Chikan Craft | 20% or Rs. 145 per piece, whichever is higher | 5% or 18% | units |
| 6204 44 90 | Other | 20% or Rs. 145 per piece, whichever is higher | 5% or 18% | units |
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: 20%. 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% 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 389 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 198 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6204Special Advance Authorisation | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | — | — |
| 620401Special Advance Authorisation | Suits (combination comprising of at least one trouser and one jacket) | — | — |
| 62040101Special Advance Authorisation | Of Cotton | 1.3% | — |
| 62040102Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 62040103Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 62040104Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 62040105Special Advance Authorisation | Of Wool | 0.9% | — |
| 62040106Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 62040199Special Advance Authorisation | Of Others | 0.9% | — |
| 620402Special Advance Authorisation | Jackets, blazers | — | — |
| 62040201Special Advance Authorisation | Of Cotton | 1.3% | — |
| 62040202Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 62040203Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 62040204Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 62040205Special Advance Authorisation | Of Wool | 0.9% | — |
| 62040206Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 62040207Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 62040208Special Advance Authorisation | Of fabrics coated, covered or laminated with polyurethance | 1.3% | — |
| 62040299Special Advance Authorisation | Of Others | 0.9% | — |
| 620403Special Advance Authorisation | Dresses/frocks, skirts, divided skirts, trousers, full pants | — | — |
| 62040301Special Advance Authorisation | Of Cotton | 1.3% | — |
| 62040302Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 62040303Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 62040304Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 62040305Special Advance Authorisation | Of Wool | 0.9% | — |
| 62040306Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 62040307Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 62040399Special Advance Authorisation | Of Others | 0.9% | — |
| 620404Special Advance Authorisation | Others (including capri/three- fourth pants and ensembles) | — | — |
| 62040401Special Advance Authorisation | Of Cotton | 1.3% | — |
| 62040402Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 62040403Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 62040404Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 62040405Special Advance Authorisation | Of Wool | 0.9% | — |
| 62040406Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 62040407Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 62040499Special Advance Authorisation | Of Others | 0.9% | — |
| 6204 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | — | — |
| 620401 | Suits (combination comprising of at least one trouser and one jacket) | — | — |
| 62040101 | Of Cotton | 3.1% | Rs. 100.9 per Piece |
| 62040102 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 65.9 per Piece |
| 62040103 | Of Man Made Fibres | 3.9% | Rs. 124 per Piece |
| 62040104 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 695.2 per Piece |
| 62040105 | Of Wool | 3.3% | Rs. 229 per Piece |
| 62040106 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 145 per Piece |
| 62040199 | Of Others | 3% | Rs. 67 per Piece |
| 620402 | Jackets, blazers | — | — |
| 62040201 | Of Cotton | 3.1% | Rs. 86.9 per Piece |
| 62040202 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 37.3 per Piece |
| 62040203 | Of Man Made Fibres | 3.9% | Rs. 141.5 per Piece |
| 62040204 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 379 per Piece |
| 62040205 | Of Wool | 3.3% | Rs. 131 per Piece |
| 62040206 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 95 per Piece |
| 62040207 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 3.1% | Rs. 31 per Piece |
| 62040208 | Of fabrics coated, covered or laminated with polyurethance | 4.9% | Rs. 196 per Piece |
| 62040299 | Of Others | 3% | Rs. 31 per Piece |
| 620403 | Dresses/frocks, skirts, divided skirts, trousers, full pants | — | — |
| 62040301 | Of Cotton | 3% | Rs. 48.6 per Piece |
| 62040302 | Of Blend containing Cotton and Man Made Fibre | 1.7% | — |
| 62040303 | Of Man Made Fibres | 2.9% | Rs. 40.2 per Piece |
| 62040304 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 316.2 per Piece |
| 62040305 | Of Wool | 2.5% | Rs. 98 per Piece |
| 62040306 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 50 per Piece |
| 62040307 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 3% | Rs. 22.1 per Piece |
| 62040399 | Of Others | 2.2% | Rs. 36 per Piece |
| 620404 | Others (including capri/three-fourth pants and ensembles) | — | — |
| 62040401 | Of Cotton | 2.8% | Rs. 32 per Piece |
| 62040402 | Of Blend containing Cotton and Man Made Fibre | 3.4% | Rs. 33.5 per Piece |
| 62040403 | Of Man Made Fibres | 1.9% | — |
| 62040404 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 63.8 per Piece |
| 62040405 | Of Wool | 2.5% | Rs. 39 per Piece |
| 62040406 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 25.3 per Piece |
| 62040407 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 2.8% | Rs. 16.4 per Piece |
| 62040499 | Of Others | 1.4% | — |
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 6204 44, and China's below.
China: the same goods (6204 44)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 2 expired under 6204 44. 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 |
|---|---|---|---|---|---|---|
| 6204.44.00.00 | Women's dresses of man-made fibres人造纤维制女式连衣裙 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 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
6204.44.00Women's dresses of man-made fibres
6204.44.00.00Women's dresses of man-made fibres人造纤维制女式连衣裙
Containing >=36% by weight of wool or fine animal hair含羊毛或动物细毛≥36%
- 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
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.Weaving method (woven, etc.)织造方法(机织等)
- 3.Type (dresses)种类(连衣裙)
- 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
- 6.4%
- 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
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 8%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 8.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6204440000301Women's dresses of man-made fibres (for children)人造纤维制女式连衣裙(儿童服装)
- 6204440000302Women's dresses of man-made fibres (adults' garments (not underwear))人造纤维制女式连衣裙(成人服装(非内衣))
6204.44.00.10Women's dresses of man-made fibres人造纤维制女式连衣裙Expired
Containing >=36% by weight of wool or fine animal hair含羊毛或动物细毛≥36%
- 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
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.Weaving method (woven, etc.)织造方法(机织等)
- 3.Type (dresses)种类(连衣裙)
- 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
- 6.4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.6%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.2%
- 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
- 14.5%
CIQ codes
- 6204440010999Women's dresses, of man-made fibres (containing >=36% wool or fine animal hair)人造纤维制女式连衣裙(含羊毛或动物细毛≥36%)
6204.44.00.90Other women’s dresses of man-made fibres人造纤维制其他女式连衣裙Expired
- 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
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.Weaving method (woven, etc.)织造方法(机织等)
- 3.Type (dresses)种类(连衣裙)
- 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
- 6.4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.6%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.2%
- 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
- 14.5%
CIQ codes
- 6204440090999Other women’s dresses of man-made fibres人造纤维制其他女式连衣裙
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.