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Subheading · Chapter 67 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…

HS 6704 20Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials, articles of human hair not elsewhere specified or included: of human hair

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Customs duty
10%
3 tariff items
GST now
18%
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

3 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
6704 20 10Wigs10%18%kg
6704 20 20Hair nets10%18%kg
6704 20 90Other10%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 3 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: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 216Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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
6704Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or includedNil—

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 6704 20, and China's below.

China: the same goods (6704 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6704 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
6704.20.00.00Wigs, false beards, eyebrows and similar articles of human hair人发制假发,须,眉及类似品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

6704.20.00Wigs, false beards, eyebrows, eyelashes and other articles of human hair

6704.20.00.00Wigs, false beards, eyebrows and similar articles of human hair人发制假发,须,眉及类似品

Including full wigs包括整头假发

Unit
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.Material制作材料
  • 3.Length in inches长度(英寸)
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
12%
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
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6704200000101Wigs, beards, eyebrows and similar articles of human hair (including full wigs) (containing wood)人发制假发,须,眉及类似品(包括整头假发)(含木制品)
  • 6704200000102Wigs, beards, eyebrows and similar articles of human hair (including full wigs) (excluding wood articles)人发制假发,须,眉及类似品(包括整头假发)(不含木制品)

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

Previous6704 19OtherOne level up6704Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials, articles of human hair not elsewhere specified or includedNext6802 21Marble, travertine and alabaster

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.