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Subheading · Chapter 62 · Section XI, Textiles and textile articles

HS 6204 59Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): of other textile materials

Articles of apparel and clothing accessories, not knitted or crocheted

Customs duty
20%
4 tariff items
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
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
6204 59 11Embroidered with Lucknow Chikan Craft20%5% or 18%units
6204 59 19Other Other20%5% or 18%units
6204 59 91Embroidered with Lucknow Chikan Craft20%5% or 18%units
6204 59 99Other20%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 4 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: 4 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 389Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 198Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 12%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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 itemGoodsRateCap
6204Special Advance AuthorisationWomen's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)——
620401Special Advance AuthorisationSuits (combination comprising of at least one trouser and one jacket)——
62040101Special Advance AuthorisationOf Cotton1.3%—
62040102Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre1.3%—
62040103Special Advance AuthorisationOf Man Made Fibres1.3%—
62040104Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
62040105Special Advance AuthorisationOf Wool0.9%—
62040106Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
62040199Special Advance AuthorisationOf Others0.9%—
620402Special Advance AuthorisationJackets, blazers——
62040201Special Advance AuthorisationOf Cotton1.3%—
62040202Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre1.3%—
62040203Special Advance AuthorisationOf Man Made Fibres1.3%—
62040204Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
62040205Special Advance AuthorisationOf Wool0.9%—
62040206Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
62040207Special Advance AuthorisationOf Cotton containing 1% or more by weight of spandex/ lycra/elastane1.3%—
62040208Special Advance AuthorisationOf fabrics coated, covered or laminated with polyurethance1.3%—
62040299Special Advance AuthorisationOf Others0.9%—
620403Special Advance AuthorisationDresses/frocks, skirts, divided skirts, trousers, full pants——
62040301Special Advance AuthorisationOf Cotton1.3%—
62040302Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre1.3%—
62040303Special Advance AuthorisationOf Man Made Fibres1.3%—
62040304Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
62040305Special Advance AuthorisationOf Wool0.9%—
62040306Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
62040307Special Advance AuthorisationOf Cotton containing 1% or more by weight of spandex/ lycra/elastane1.3%—
62040399Special Advance AuthorisationOf Others0.9%—
620404Special Advance AuthorisationOthers (including capri/three- fourth pants and ensembles)——
62040401Special Advance AuthorisationOf Cotton1.3%—
62040402Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre1.3%—
62040403Special Advance AuthorisationOf Man Made Fibres1.3%—
62040404Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
62040405Special Advance AuthorisationOf Wool0.9%—
62040406Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
62040407Special Advance AuthorisationOf Cotton containing 1% or more by weight of spandex/ lycra/elastane1.3%—
62040499Special Advance AuthorisationOf Others0.9%—
6204Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)——
620401Suits (combination comprising of at least one trouser and one jacket)——
62040101Of Cotton3.1%Rs. 100.9 per Piece
62040102Of Blend containing Cotton and Man Made Fibre3.5%Rs. 65.9 per Piece
62040103Of Man Made Fibres3.9%Rs. 124 per Piece
62040104Of Silk (other than containing Noil silk)5.1%Rs. 695.2 per Piece
62040105Of Wool3.3%Rs. 229 per Piece
62040106Of Blend containing Wool and Man Made Fibre3%Rs. 145 per Piece
62040199Of Others3%Rs. 67 per Piece
620402Jackets, blazers——
62040201Of Cotton3.1%Rs. 86.9 per Piece
62040202Of Blend containing Cotton and Man Made Fibre3.5%Rs. 37.3 per Piece
62040203Of Man Made Fibres3.9%Rs. 141.5 per Piece
62040204Of Silk (other than containing Noil silk)5.1%Rs. 379 per Piece
62040205Of Wool3.3%Rs. 131 per Piece
62040206Of Blend containing Wool and Man Made Fibre3%Rs. 95 per Piece
62040207Of Cotton containing 1% or more by weight of spandex/ lycra/elastane3.1%Rs. 31 per Piece
62040208Of fabrics coated, covered or laminated with polyurethance4.9%Rs. 196 per Piece
62040299Of Others3%Rs. 31 per Piece
620403Dresses/frocks, skirts, divided skirts, trousers, full pants——
62040301Of Cotton3%Rs. 48.6 per Piece
62040302Of Blend containing Cotton and Man Made Fibre1.7%—
62040303Of Man Made Fibres2.9%Rs. 40.2 per Piece
62040304Of Silk (other than containing Noil silk)5.1%Rs. 316.2 per Piece
62040305Of Wool2.5%Rs. 98 per Piece
62040306Of Blend containing Wool and Man Made Fibre2.6%Rs. 50 per Piece
62040307Of Cotton containing 1% or more by weight of spandex/ lycra/elastane3%Rs. 22.1 per Piece
62040399Of Others2.2%Rs. 36 per Piece
620404Others (including capri/three-fourth pants and ensembles)——
62040401Of Cotton2.8%Rs. 32 per Piece
62040402Of Blend containing Cotton and Man Made Fibre3.4%Rs. 33.5 per Piece
62040403Of Man Made Fibres1.9%—
62040404Of Silk (other than containing Noil silk)5.1%Rs. 63.8 per Piece
62040405Of Wool2.5%Rs. 39 per Piece
62040406Of Blend containing Wool and Man Made Fibre2.6%Rs. 25.3 per Piece
62040407Of Cotton containing 1% or more by weight of spandex/ lycra/elastane2.8%Rs. 16.4 per Piece
62040499Of Others1.4%—

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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6204 59, and China's below.

China: the same goods (6204 59)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 8 expired under 6204 59. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
6204.59.10.00Women's skirts and divided skirts of silk丝制女式裙子及裙裤3.9%APTA rate, with an APTA certificate of origin6%13%13%None
6204.59.90.00Women's skirts and divided skirts of other materials其他材料制女式裙子及裙裤3.9%APTA rate, with an APTA certificate of origin6%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

6204.59.10Women's skirts and divided skirts of silk or silk waste

6204.59.10.00Women's skirts and divided skirts of silk丝制女式裙子及裙裤

Containing 70% or more by weight of silk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

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 (skirts, divided skirts)种类(裙子、裙裤)
  • 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
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%
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
  • 6204591000301Girls' skirts and divided skirts, of silk (children's garments)丝制女式裙子及裙裤(儿童服装)
  • 6204591000302Women's skirts and divided skirts of silk (adults' wear (not underwear))丝制女式裙子及裙裤(成人服装(非内衣))
6204.59.10.10Women's skirts and divided skirts of silk丝制女式裙子及裙裤Expired

Containing 70% or more by weight of silk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

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 (skirts, divided skirts)种类(裙子、裙裤)
  • 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
0%
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
  • 6204591010999Women's skirts and divided skirts, of silk (containing 70% or more by weight of silk)丝制女式裙子及裙裤(含丝70%及以上)
6204.59.10.90Other women's skirts and divided skirts of silk其他丝制女式裙子及裙裤Expired

Containing <70% silk含丝70%以下

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 (skirts, divided skirts)种类(裙子、裙裤)
  • 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
0%
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
  • 6204591090999Other women's skirts and divided skirts of silk (containing <70% silk)其他丝制女式裙子及裙裤(含丝70%以下)

6204.59.90Women's skirts and divided skirts, of other textile materials, n.e.s.

6204.59.90.00Women's skirts and divided skirts of other materials其他材料制女式裙子及裙裤
Unit
piece / kg
MFN import duty
6%
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.Weaving method (woven, etc.)织造方法(机织等)
  • 3.Type (skirts, divided skirts)种类(裙子、裙裤)
  • 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
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%
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
  • 6204599000999Women's skirts and divided skirts of other materials其他材料制女式裙子及裙裤
6204.59.90.11Women's skirts and divided skirts of artificial fibers (containing 36% or more by weight of wool or fine animal hair)人造纤维制女式裙子及裙裤(含羊毛或动物细毛36%及以上 )Expired

Containing 36% or more by weight of wool or fine animal hair含羊毛或动物细毛36%及以上

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
3.9%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6204599011999Women's skirts & divided skirts, of man-made fibres (containing ≥36% wool or fine animal hair)人造纤维制女式裙子及裙裤(含羊毛或动物细毛36%及以上)
6204.59.90.19Other women's skirts and divided skirts of man-made fibers人造纤维制其他女式裙子及裙裤Expired
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
3.9%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6204599019999Other women's skirts and divided skirts of man-made fibers人造纤维制其他女式裙子及裙裤
6204.59.90.91Women's skirts and divided skirts, of other materials (cotton limited)其他材料制女式裙子及裙裤(棉限内 )Expired

Of cotton棉限内

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
3.9%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6204599091999Women's skirts and divided skirts, of other materials, of cotton其他材料制女式裙子及裙裤(棉限内)
6204.59.90.92Women's skirts and divided skirts, of other materials (wool limited)其他材料制女式裙子及裙裤(毛限内 )Expired

Within the limit of wool毛限内

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
3.9%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6204599092999Women's skirts and divided skirts, of other materials, of wool其他材料制女式裙子及裙裤(毛限内)
6204.59.90.93Women's skirts and divided skirts, of other materials (man-made fibres limited)其他材料制女式裙子及裙裤(化纤限内 )Expired

Of man-made fibres化纤限内

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
3.9%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6204599093999Women's skirts and divided skirts, of other materials (man-made fibres limited)其他材料制女式裙子及裙裤(化纤限内)
6204.59.90.99Other women's skirts and divided skirts of other materials其他材料制其他女式裙子及裙裤Expired
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
3.9%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6204599099999Other women's skirts and divided skirts of other materials其他材料制其他女式裙子及裙裤

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