HSN 52 — Cotton

Description: Cotton

Indian GST rate: 18.0%

Check import duty for this code

Exports from India are zero-rated for GST and carry no export duty (except a small notified list). Pick the destination to estimate its import duty & VAT.

Sub-codes

  • 5201 — COTTON, NOT CARDED OR COMBED
  • 5202 — COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK)
  • 5203 — COTTON, CARDED OR COMBED
  • 5204 — COTTON SEWING THREAD, WHETHER OR NOT PUT UP FOR RETAIL SALE
  • 5205 — COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIG
  • 5206 — COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING LESS THAN 85% BY WE
  • 5207 — COTTON YARN (OTHER THAN SEWING THREAD) PUT UP FOR RETAIL SALE
  • 5208 — WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, W
  • 5209 — WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, W
  • 5210 — WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON,
  • 5211 — WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON,
  • 5212 — OTHER WOVEN FABRICS OF COTTON
India import policy (DGFT ITC-HS)

Status: not in our table

DGFT's ITC-HS is the authority for 'Freely importable / Restricted / Prohibited / Canalised / STE'. Missing from our table is not the same as 'Free' — check DGFT before a filing.

Source: DGFT ITC-HS schedule (free, published) · Last reviewed: 2026-10-20T22:15:09.762611

Export incentive (RoDTEP / RoSCTL)

No recorded benefit for this HS code in our table. Many codes carry none at all — verify against DGFT's notification before quoting a benefit, because rates change annually.

Source: DGFT RoDTEP/RoSCTL notifications (free, published) · Last reviewed: 2026-10-20T22:15:09.764860

EU Carbon Border Adjustment Mechanism (CBAM) - decision support only

no CBAM-relevant chapter by heading — still verify code-level CN scope

EU CBAM transitional reporting applied from 1 Oct 2023; the definitive carbon levy phase begins 1 Jan 2026 (subject to ongoing legislative changes).

Source: EU Regulation (EU) 2023/956 (CBAM), Annex I (sector list) . reviewed 2026-10-16; CBAM is applied at CN-code level - verify the exact code.

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