Indian ITC-HS · Tariff Item (8-digit)

HSN Code 52122500

52122500

Printed m2 10% or Rs. 165 per whichever is higher EXEMPTION NOTIFICATIONS Exemption/Effective rate of duty on specified goods (Textile Articles). [Notfn. No.14/06-Cus. dt.1.3.2006 as amended by 138/06, 35/07, 81/17, 26/19, 05/22] As rescinded by 04/01.02.2022 Exemption to goods specified in Col(3) of the table: [Notfn. No. 21/22-Cus. dt. 13.04.2022 as amended by 38/22] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) andsection 124 of the Finance Act, 2021 (13 of 2021)(hereinafter referred to as the said section), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table below and fallingwithin the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table,when imported into India,from so much of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table and from so much of the Agriculture Infrastructure and Development Cess(hereinafter referred to as AIDC) leviable thereon under the said section, as is in excess of the amount calculated at the rate specified in column(5) of the said Table, namely: 2. This notification shall come into effect on the 14th April,2022, and will remain in force up to and inclu- sive of the 31st October, 2022. Table Sr. No. Chapter, Heading, Description of goods Standard Rates AIDC Rate Sub-heading or tariff item 1. 5201 All goods Nil Nil

Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD10%₹10.00
AIDC10%₹1.00
SWS10%₹1.10
IGST5%₹5.61Notif. 009/2025-I334
Total Duty17.7%₹17.70 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 10% = ₹10.00
  2. AIDC = BCD × 10% = ₹1.00
  3. SWS = (BCD + AIDC) × 10% = ₹1.10(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 5% = ₹5.61
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹17.70 (17.7%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via Japan(−79.33 pp vs MFN)
MFN (no FTA)
79.33%
baseline
JapanBest
0%
−79.33 pp vs MFN
Least Developed Countries
0%
−79.33 pp vs MFN
Nepal
0%
−79.33 pp vs MFN
SAFTA (LDC) countries
0%
−79.33 pp vs MFN
United Arab Emirats
0%
−79.33 pp vs MFN
Australia
4.3%
−75.03 pp vs MFN
ASEAN countries
5%
−74.33 pp vs MFN
Malaysia
5%
−74.33 pp vs MFN
Philippines
5%
−74.33 pp vs MFN
SAFTA countries
5%
−74.33 pp vs MFN
Sri Lanka
7.5%
−71.83 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.

Customs Compliance Requirements published on ICEGATE for this tariff item — covers BIS / DOT / EPR / quarantine etc. Click to expand.

Where this code sits

Section XI
TEXTILES AND TEXTILE ARTICLES
Chapter 52
Cotton SUB-HEADING NOTE: For the purposes of sub-headings 5209 42 and 5211 42, the expression "denim" means fabrics of yarns of different colours, of 3 - thread or 4 - thread twill, including broken twill, warp faced, the warp yarns of
Tariff hierarchy
  1. 1
    5212Heading (4-digit)
    OTHER WOVEN FABRICS OF COTTON 2
  2. 2
    52122500Tariff Item (8-digit)
    Printed m2 10% or Rs. 165 per whichever is higher EXEMPTION NOTIFICATIONS Exemption/Effective rate of duty on specified goods (Textile Articles). [Notfn. No.14/06-Cus. dt.1.3.2006 as amended by 138/06, 35/07, 81/17, 26/19, 05/22] As rescinded by 04/01.02.2022 Exemption to goods specified in Col(3) of the table: [Notfn. No. 21/22-Cus. dt. 13.04.2022 as amended by 38/22] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) andsection 124 of the Finance Act, 2021 (13 of 2021)(hereinafter referred to as the said section), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table below and fallingwithin the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table,when imported into India,from so much of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table and from so much of the Agriculture Infrastructure and Development Cess(hereinafter referred to as AIDC) leviable thereon under the said section, as is in excess of the amount calculated at the rate specified in column(5) of the said Table, namely: 2. This notification shall come into effect on the 14th April,2022, and will remain in force up to and inclu- sive of the 31st October, 2022. Table Sr. No. Chapter, Heading, Description of goods Standard Rates AIDC Rate Sub-heading or tariff item 1. 5201 All goods Nil Nil

What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 52)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Chapter52
Heading5212
Subheading521225
Tariff Item52122500

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

DGFT Policy: Guidelines for export-import procedures

Customs Tariff: Complete HSN code list with duty rates

GST Notifications: Latest tax-rate updates

Trade Portal: Government trade documentation support

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