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

HS 6205 20Men's or boys' shirts: of cotton

Articles of apparel and clothing accessories, not knitted or crocheted

Customs duty: 20%; 3 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: 2.4%; 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
6205 20 10	Handloom	20% or Rs. 85 per piece, whichever is higher	5% or 18%	units
6205 20 20	Embroidered with Lucknow Chikan Craf	20% or Rs. 85 per piece, whichever is higher	5% or 18%	units
6205 20 90	Other	20% or Rs. 85 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 3 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: 3 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
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

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
6205Special Advance Authorisation	Men's or boys' shirts	—	—
620501Special Advance Authorisation	Of Cotton	1.3%	—
620502Special Advance Authorisation	Of Blend containing Cotton and Man Made Fibre	1.7%	—
620503Special Advance Authorisation	Of Man Made Fibres	2.1%	Rs. 11 per Piece
620504Special Advance Authorisation	Of Silk (other than containing Noil silk)	0.9%	—
620505Special Advance Authorisation	Of Wool	0.9%	—
620506Special Advance Authorisation	Of Blend containing Wool and Man Made Fibre	0.9%	—
620507Special Advance Authorisation	Of Cotton containing 1% or more by weight of spandex/ lycra/elastane	1.6%	—
620599Special Advance Authorisation	Of Others	0.9%	—
6205	Men's or boys' shirts	—	—
620501	Of Cotton	2.4%	Rs. 26.3 per Piece
620502	Of Blend containing Cotton and Man Made Fibre	2.5%	Rs. 18.2 per Piece
620503	Of Man Made Fibres	2.7%	Rs. 25 per Piece
620504	Of Silk (other than containing Noil silk)	5.1%	Rs. 385 per Piece
620505	Of Wool	2.5%	Rs. 206 per Piece
620506	Of Blend containing Wool and Man Made Fibre	2.6%	Rs. 81 per Piece
620507	Of Cotton containing 1% or more by weight of spandex/ lycra/elastane	2.6%	Rs. 19.6 per Piece
620599	Of Others	2.4%	Rs. 32.5 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 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 6205 20, and China's below.

China: the same goods (6205 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 6205 20. 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
6205.20.00.10	Men's shirts of cotton, without special collar不带特制领的棉制男成人衬衫	2.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	AM
6205.20.00.91	Other boys' play suit shirts of cotton其他棉制男童游戏套装衬衫	2.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	AM
6205.20.00.99	Other men's shirts of cotton其他棉制男式衬衫	2.4%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

6205.20.00Men’s shirts of cotton

6205.20.00.10Men's shirts of cotton, without special collar不带特制领的棉制男成人衬衫

Incl. boys' shirts of subheading 818含男童818号衬衫

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
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.Weaving method (woven, etc.)织造方法(机织等)
3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
4.Category (men's)类别(男式)
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: 4.8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 2.4%

RCEP rates

Australia: 8%
Brunei: 8%
Cambodia: 8%
South Korea: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 9.6%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Japan: 8.7%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

6205200010101Men's cotton shirts without special collars (incl. boys' shirts, sizes 8-18) (shirts)不带特制领的棉制男成人衬衫(含男童8-18号衬衫)(衬衫)
6205200010102Men's cotton shirts without special collars (incl. boys' shirts, sizes 8-18) (children's wear)不带特制领的棉制男成人衬衫(含男童8-18号衬衫)(童装)

6205.20.00.91Other boys' play suit shirts of cotton其他棉制男童游戏套装衬衫

Excluding long shirts不包括长衬衫

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
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.Weaving method (woven, etc.)织造方法(机织等)
3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
4.Category (men's)类别(男式)
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: 4.8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 2.4%

RCEP rates

Australia: 8%
Brunei: 8%
Cambodia: 8%
South Korea: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 9.6%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Japan: 8.7%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

6205200091999Other boys' playwear shirts of cotton (excluding long shirts)其他棉制男童游戏套装衬衫(不包括长衬衫)

6205.20.00.99Other men's shirts of cotton其他棉制男式衬衫

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
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 (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
4.Category (men's)类别(男式)
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: 4.8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 2.4%

RCEP rates

Australia: 8%
Brunei: 8%
Cambodia: 8%
South Korea: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 9.6%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Japan: 8.7%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

6205200099999Other men's shirts of cotton其他棉制男式衬衫

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

Previous6204 69Of other textile materials One level up6205Men's or boys' shirts Next6205 30Of man-made fibres

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.