Heading · Chapter 63 · Section XI, Textiles and textile articles
HS 6305Sacks and bags, of a kind used for the packing of goods
Other made up textile articles; sets; worn clothing and worn textile articles; rags
- Customs duty
- 10%
- 14 tariff items
- GST now
- 18%
- or 0% or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 6%
- On Indian goods
Codes under this heading
6 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 |
|---|---|---|---|---|
| 6305 10 | Of jute or of other textile bast fibres of heading 5303 | 10% | 18% | kg |
| 6305 20 00 | Of cotton | 10% | 18% | kg |
| 6305 32 00 | Flexible intermediate bulk containers | 10% | 18% | kg |
| 6305 33 00 | Other, of polyethylene or polypropylene strip or the like | 10% | 18% | kg |
| 6305 39 00 | Other | 10% | 18% | kg |
| 6305 90 00 | Of other textile materials | 10% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 14 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from Bangladesh and Nepal: Nil to USD 445 per tonne, by origin and producer (until 29 Dec 2027). Jute Products comprising of Jute Yarn/Twine (multiple folded/cabled and single), Hessian fabric, Jute sacking bags and Jute sacking cloth. 33/2022-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 14 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 0% or 5% for some goods.
- Until 21 September 2025 18%, or 0%, 5% or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 200 | Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods | 18% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 149 | Indian National Flag | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 390 | Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 199 | Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5%, 12% or 18% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 9/2025-Integrated Tax (Rate); 10/2025-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.
| Entry | Goods | Export duty |
|---|---|---|
| Notification 27/2011-Customs, S.No. 45Named goods or on a condition | Hessian cloth and bags- (a) Carpet backing (b) Other hessian cloth (including narrow backing cloth) and bags when not in actual use as covering, receptacles or binding for other goods | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6305 | Sacks and bags, of a kind used for the packing of goods | — | — |
| 630501 | Flexible Intermediate Bulk Containers (FIBC) | 1.2% | — |
| 630502 | Sacks and bags made of jute including hessian bags, sacking bags, jute soil savers etc | 1.5% | — |
| 630599 | Others | 1.5% | — |
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: 14 tariff items
China: the same goods (6305)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 10 expired under 6305. 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 |
|---|---|---|---|---|---|---|
| 6305.10.00.00 | Other sacks and bags, for packing of goods, of jute黄麻制其他货物包装袋 | 0%APTA rate, with an APTA certificate of origin | 4% | 13% | 13% | None |
| 6305.20.00.00 | Sacks and bags, for packing goods, of cotton棉制货物包装袋 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6305.32.00.00 | Flexible intermediate bulk containers of man-made fibres化纤制散装货物储运软袋 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6305.33.00.00 | Other sacks and bags, for the packing of goods, of polyethylene or polypropylene聚乙烯或聚丙烯制其他货物包装袋 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6305.39.00.00 | Other packing bags of chemical fibres其他化学纤维制货物包装袋 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6305.90.00.00 | Other packing bags of other textile materials其他纺织材料制货物包装袋 | 6%MFN rate (no APTA concession on this line) | 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.
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.