HS Code 5405 00 00: ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR MORE

Where tariff item 5405 00 00 sits in the schedule

Heading 5405 holds this tariff item alone in this dataset, so there is no neighbouring line to classify against within it.

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 5%, 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.

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 5405 00 00 a RoDTEP rate of 0.8% of FOB value, 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.

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 0.5%. 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 ₹1,07,750 to ₹50,000.

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.

What this means in plain English

Bring in ₹10,00,000 of artificial monofilament of 67 decitex or more and customs will ask for ₹1,07,750, which is 10.78% 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, ₹50,000 at 5% of the assessable value.
• Social Welfare Surcharge, ₹5,000 at 10% of that duty rather than of the value, under section 110 of the Finance Act, 2018.
• Integrated tax, the large one: ₹52,750 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 I341.

Paying part of this with a duty-credit scrip

Of the ₹1,07,750 above, exactly ₹50,000 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 ₹57,750 is paid in cash.

A scrip bought below face value therefore saves that discount on ₹50,000, not on ₹1,07,750. 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 "5%". 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.