Rayon suitings imported into India falls under tariff item 5408 34 16. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 20%, and integrated tax is 5%. On the export side the same code earns RoDTEP at 1.1% of FOB value under Appendix 4R. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 54 | Chapter 54: Man-made filaments; strip and the like of man-made textile materials |
| 5408 | Heading 5408: Woven fabrics of artificial filament yarn,including woven fabrics obtained from materials of heading 5405 |
| 5408 34 | Sub-heading 5408 34: Printed |
| 5408 34 16 | Rayon suitings. Unit: sq.m. Import policy: Free |
Heading 5408 holds 46 tariff items in this dataset and their standard rates run from 10% to 20%, so on this heading the eight digit line a consignment is classified under decides what it costs. This line sits at 20%.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 20%, 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 |
|---|---|---|
| 20% | Basic customs duty, of the assessable value | ₹2,00,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹20,000 |
| 5% | IGST, of value plus the duties above | ₹61,000 |
| 28.1% | Total duty and tax, as a share of the assessable value | ₹2,81,000 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 5408 34 16 a RoDTEP rate of 1.1% 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 0.7%. 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.
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 ₹2,81,000 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.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 5408 10 00 | Woven fabrics obtained from high tenacity yarn of viscose rayon more by weight of artificial filament or strip or the like | 20% | 5% | 1.1% |
| 5408 21 10 | Unbleached | 20% | 5% | 1.1% |
| 5408 21 20 | Bleached | 20% | 5% | 1.1% |
| 5408 22 11 | Rayon crepe fabrics | 20% | 5% | 1.1% |
| 5408 22 12 | Rayon jacquards | 20% | 5% | 1.1% |
| 5408 22 13 | Rayon brocades | 20% | 5% | 1.1% |
| 5408 22 14 | Rayon georgette | 20% | 5% | 1.1% |
| 5408 22 15 | Rayon tafetta | 20% | 5% | 1.1% |
| 5408 22 16 | Rayon suitings | 20% | 5% | 1.1% |
| 5408 22 17 | Rayon shirtings | 20% | 5% | 1.1% |
| 5408 22 18 | Rayon sarees | 20% | 5% | 1.1% |
| 5408 22 19 | Other | 20% | 5% | 1.1% |
| 5408 22 20 | Fabrics of continuous filament, other | 20% | 5% | 1.1% |
| 5408 22 90 | Other | 20% | 5% | 1.1% |
| 5408 23 00 | Of yarns of different colours | 20% | 5% | 1.1% |
| 5408 24 11 | Rayon crepe fabrics | 20% | 5% | 1.1% |
| 5408 24 12 | Rayon jacquards | 10% | 5% | 1.1% |
| 5408 24 13 | Rayon brocades | 10% | 5% | 1.1% |
| 5408 24 14 | Rayon georgette | 20% | 5% | 1.1% |
| 5408 24 15 | Rayon tafetta | 10% | 5% | 1.1% |
| 5408 24 16 | Rayon suitings | 20% | 5% | 1.1% |
| 5408 24 17 | Rayon shirtings | 20% | 5% | 1.1% |
| 5408 24 18 | Rayon sarees | 10% | 5% | 1.1% |
| 5408 24 19 | Other | 20% | 5% | 1.1% |
Bring in ₹10,00,000 of rayon suitings and customs will ask for ₹2,81,000, which is 28.1% 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.
Of the ₹2,81,000 above, exactly ₹2,00,000 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 ₹81,000 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹2,00,000, not on ₹2,81,000. How the buy side works, or read what a duty-credit scrip is end to end.
The First Schedule states the duty on this line as ". -". 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.
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