All 8-Digit Codes Under HSN 5403
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 5403 10 10 | Viscose rayon tyre yarn - 1,233 decitexHigh tenacity yarn of viscose rayon | 5% | Free | 0.8% |
| 5403 10 20 | Viscose rayon tyre yarn - 1,833 decitexHigh tenacity yarn of viscose rayon | 5% | Free | 0.8% |
| 5403 10 90 | OtherHigh tenacity yarn of viscose rayon | 5% | Free | 0.8% |
| 5403 31 00 | Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre | 5% | Free | 0.8% |
| 5403 32 00 | Of viscose rayon, with a twist exceeding 120 turns per metre | 5% | Free | 0.8% |
| 5403 33 00 | Of cellulose acetate | 5% | Free | 0.8% |
| 5403 39 10 | Cuprammonium rayonOther | 5% | Free | 0.8% |
| 5403 39 90 | OtherOther | 5% | Free | 0.8% |
| 5403 41 10 | Up to 67 decitexOf viscose rayon | 5% | Free | 0.8% |
| 5403 41 20 | Of 83 decitexOf viscose rayon | See tariff | Free | 0.8% |
| 5403 41 30 | Of 111 decitex, brightOf viscose rayon | 5% | Free | 0.8% |
| 5403 41 40 | Of 111 decitex, dullOf viscose rayon | 5% | Free | 0.8% |
| 5403 41 50 | Of 133 decitex, brightOf viscose rayon | 5% | Free | 0.8% |
| 5403 41 60 | Of 133 decitex, dullOf viscose rayon | 5% | Free | 0.8% |
| 5403 41 70 | Of 167 decitex, brightOf viscose rayon | 5% | Free | 0.8% |
| 5403 41 80 | Of 167 decitex, dullOf viscose rayon | 5% | Free | 0.8% |
| 5403 41 90 | OtherOf viscose rayon | 5% | Free | 0.8% |
| 5403 42 10 | Acetate rayon filament yarn, 83 decitexOf cellulose acetate | 5% | Free | 0.8% |
| 5403 42 20 | Acetate rayon filament yarn, 111 decitexOf cellulose acetate | 5% | Free | 0.8% |
| 5403 42 30 | Acetate rayon filament yarn, 133 decitexOf cellulose acetate | 5% | Free | 0.8% |
| 5403 42 40 | Acetate rayon filament yarn, 167 decitexOf cellulose acetate | 5% | Free | 0.8% |
| 5403 42 50 | Acetate rayon filament yarn, 333 decitexOf cellulose acetate | 5% | Free | 0.8% |
| 5403 42 90 | OtherOf cellulose acetate | 5% | Free | 0.8% |
| 5403 49 11 | Of 33 decitexCuprammonium filament yarn | 5% | Free | 0.8% |
| 5403 49 12 | Of 44 decitexCuprammonium filament yarn | 5% | Free | 0.8% |
| 5403 49 13 | Of 67 decitexCuprammonium filament yarn | 5% | Free | 0.8% |
| 5403 49 14 | Of 83 decitexCuprammonium filament yarn | 5% | Free | 0.8% |
| 5403 49 15 | Of 89 decitexCuprammonium filament yarn | 5% | Free | 0.8% |
| 5403 49 19 | OtherCuprammonium filament yarn | 5% | Free | 0.8% |
| 5403 49 90 | OtherCuprammonium filament yarn | 5% | Free | 0.8% |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 5403
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 341 | 5402, 5403, 5404, 5405, 5406 | All goods including synthetic or artificial filament yarns |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 5403
An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
1 tariff item of this heading has a specific or compound duty (an amount per unit, or the higher of two) or a duty not shown here. Work those out from the quantity; the working above covers the lines charged on value alone.
Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.
Export Policy and RoDTEP for HSN 5403
Under Schedule 2 of ITC(HS) 2022 the 30 tariff items are marked: 30 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
RoDTEP is notified for 30 of the 30 tariff items, at 0.8% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.
The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
- 1 tariff item shows “See tariff” because the duty cell of the Customs Tariff could not be read cleanly.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.