The schedule describes tariff item 5911 31 90 as “Other”, the residual line under weighing less than 650 g/. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 10%, and integrated tax is 5%. On the export side the same code earns RoDTEP at 0.9% 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 |
|---|---|
| 59 | Chapter 59: Impregnated, coated, covered or laminated textile fabrics |
| 5911 | Heading 5911: Textile products and articles, for technical uses, specified in note 8 to this chapter |
| 5911 31 | Sub-heading 5911 31: Weighing less than 650 g/ |
| 5911 31 90 | Other. Unit: kg.. Import policy: Free |
Heading 5911 holds 22 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.
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 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 5911 31 90 a RoDTEP rate of 0.9% 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.
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.
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 |
|---|---|---|---|---|
| 5911 10 00 | Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) 2 | 10% | 5% | 0.9% |
| 5911 20 00 | Bolting cloth, whether or not made up with linking devices, of a kind used in paper- making or similar machines (for example, for pulp or asbestos-cement) | 10% | 5% | 0.9% |
| 5911 31 10 | Felt for cotton textile industries, woven | 10% | 5% | 0.9% |
| 5911 31 20 | Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines | 10% | 5% | 0.9% |
| 5911 31 30 | Cotton fabrics and articles used in machinery and plant | 10% | 5% | 0.9% |
| 5911 31 40 | Jute fabrics and articles used in machinery or plant | 10% | 5% | 0.9% |
| 5911 31 50 | Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery | 10% | 5% | 0.9% |
| 5911 32 10 | Felt for cotton textile industries, woven | 10% | 5% | 0.9% |
| 5911 32 20 | Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines | 10% | 5% | 0.9% |
| 5911 32 30 | Cotton fabrics and articles used in machinery and plant | 10% | 5% | 0.9% |
| 5911 32 40 | Jute fabrics and articles used in machinery or plant | 10% | 5% | 0.9% |
| 5911 32 50 | Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery | 10% | 5% | 0.9% |
| 5911 32 90 | Other | 10% | 5% | 0.9% |
| 5911 40 00 | Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair | 10% | 5% | 1.8% |
| 5911 90 10 | Paper maker's felt, woven | 10% | 5% | 0.9% |
| 5911 90 20 | Gaskets, washers, polishing discs and other machinery parts of textile articles | 10% | 5% | 0.9% |
| 5911 90 31 | Geogrid conforming to IS | 10% | 5% | 2.5% |
| 5911 90 32 | Geotextile conforming to IS 16391, IS | 10% | 5% | 2.5% |
| 5911 90 39 | Other | 10% | 5% | 2.5% |
| 5911 90 40 | Mulch mats, conforming to IS | 10% | 5% | 2.5% |
| 5911 90 90 | Other | 10% | 5% | 2.5% |
Bring in ₹10,00,000 of weighing less than 650 g/, 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.
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.
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.
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