Where tariff item 5205 43 90 sits in the schedule
| Level | Description |
|---|
| 52 | Chapter 52: Cotton |
| 5205 | Heading 5205: Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale |
| 5205 43 | Sub-heading 5205 43: Measuring per single yarn less than 232.56 decitex but not less than192.31 decitex |
| 5205 43 90 | Other. Unit: kg.. Import policy: Free |
Heading 5205 holds 83 tariff items in this dataset and every one of them carries the same standard rate of 10%, so within this heading the choice of eight digit line does not change the duty.
Duty on an import of this item
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 10%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 5% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|
| 10% | Basic customs duty, of the assessable value | ₹1,00,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹10,000 |
| 5% | IGST, of value plus the duties above | ₹55,500 |
| 16.55% | Total duty and tax, as a share of the assessable value | ₹1,65,500 |
₹1,00,000Payable with a duty-credit scripOf this, the basic customs duty of ₹1,00,000 can be paid with duty credit scrips. The remaining ₹65,500 is paid in cash. RoDTEP on this tariff line, the export side
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 5205 43 90 a RoDTEP rate of 3.4% of FOB value, capped at ₹10 per Kg, notified by Notification 32/2024-25 and in force from 10 October 2024. Appendix 4R is the schedule for exports from the Domestic Tariff Area.
The cap is not a footnote. The entitlement is the lower of 3.4% of FOB value and ₹10 per Kg multiplied by the quantity exported, so a figure worked from the rate alone overstates it on every shipment where the cap binds.
An exporter under an Advance Authorisation, an Export Oriented Unit or a unit in a Special Economic Zone reads Appendix 4RE instead, which puts this line at 2% capped at ₹6 per Kg. Which schedule applies is a fact about the exporter, not about the goods, so this page does not choose between them.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Preferential rates by origin
Where a trade agreement covers this line, the preferential rate replaces the basic customs duty rate, and it pulls the surcharge and the integrated tax down with it. At 0% for ASEAN countries, the whole bill on ₹10,00,000 falls from ₹1,65,500 to ₹50,000.
ASEAN countries0%
Japan0%
Least Developed Countries0%
Malaysia0%
Nepal0%
Philippines0%
SAFTA (LDC) countries0%
the republic of Korea0%
United Arab Emirats0%
Australia4.3%
Sri Lanka7.5%
SAFTA countries8%
A preference is never automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer. These are the 2025 schedule.
Other tariff items under heading 5205
What this means in plain English
Bring in ₹10,00,000 of measuring per single yarn less than 232.56 decitex but not less than192.31 decitex, other and customs will ask for ₹1,65,500, which is 16.55% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
- Basic customs duty, ₹1,00,000 at 10% of the assessable value.
- Social Welfare Surcharge, ₹10,000 at 10% of that duty rather than of the value, under section 110 of the Finance Act, 2018.
- Integrated tax, the large one: ₹55,500 at 5% on the value plus the duties above it, under section 3(8) of the Customs Tariff Act, 1975. Carried under CBIC notification 009/2025, schedule I333.
Read the duty rate as a ceiling, not a bill. 10% is the standard rate in the First Schedule, before any exemption notification, and the total above carries no Agriculture Infrastructure and Development Cess, no duty stated per unit and no trade remedy duty.
What is and is not inside these figures, written once for the whole chapter.
Paying part of this with a duty-credit scrip
Of the ₹1,65,500 above, exactly ₹1,00,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹65,500 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹1,00,000, not on ₹1,65,500. How the buy side works, or read what a duty-credit scrip is end to end.
Where these rates come from
The First Schedule states the duty on this line as "10%". Integrated tax is carried under CBIC notification 009/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
