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Subheading · Chapter 63 · Section XI, Textiles and textile articles

HS 6307 20Life-jackets and life-belts

Other made up textile articles; sets; worn clothing and worn textile articles; rags › Other made up articles, including dress patterns

Customs duty
10%
2 tariff items
GST now
0%, 5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 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
6307 20 10Of cotton10%0%, 5% or 18%kg
6307 20 90Other10%0%, 5% or 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 2 tariff items: 10%. 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 0%, 5% or 18%, depending on the goods.
  • Until 21 September 2025 0%, 5% or 12%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 149Indian National FlagNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 390Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 199Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags]18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 5% or 12%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250%, 5% or 18%10/2025-Integrated Tax (Rate); 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
6307Other made up articles, including dress patterns——
630701Fabric Swatches——
63070101Of Cotton3%Rs. 68.9 per Kg
63070102Of Blend containing Cotton and Man Made Fibre2.6%Rs. 19 per Kg
63070103Of Man Made Fibres2.2%Rs. 23 per Kg
63070199Of Others1.5%—
630702Others (excluding fabric swatches)——
63070201Of Cotton3%Rs. 68.9 per Kg
63070202Of Blend containing Cotton and Man Made Fibre2.6%Rs. 19 per Kg
63070203Of Man Made Fibres2.2%Rs. 23 per Kg
63070204Of Silk (other than containing Noil silk)3.5%Rs. 435.7 per Kg
63070299Of Others1.5%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6307 20, and China's below.

China: the same goods (6307 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6307 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
6307.20.00.00Life-jackets and safety belts救生衣及安全带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.

Every Chinese code in full

6307.20.00Life-jackets and safety belts

6307.20.00.00Life-jackets and safety belts救生衣及安全带
Unit
kg / piece
MFN import duty
6%
Provisional import duty
None
General import duty
70%
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.Ingredient content成分含量
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Item number货号
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
11.2%
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
2.4%
Hong Kong
0%
Macao
0%
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
  • 6307200000999Life-jackets and safety belts救生衣及安全带

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

Previous6307 10Floor-cloths, dish-cloths, dusters and similar cleaning clothsOne level up6307Other made up articles, including dress patternsNext6307 90Other

Sources

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.