ITC HS, chapter 52

520511

Single cotton yarn, uncombed, > 714.29 dtex, unprocessed

Heading 5205 · Chapter 52 · Sector Textiles and apparel

Current rates

RoDTEP1.20%

Duty Drawback (AIR)0.75%

GST refund0.50%

Effective 12 May 2025. Source: Appendix 4R, DGFT.

What this HS code covers, in operational terms

HS 520511 (Single cotton yarn, uncombed, > 714.29 dtex, unprocessed) is one of the 10 most-exported sub-codes in the Textiles and apparel sector. The current RoDTEP rate of 1.20 percent applies to FOB value at filing date, subject to the value caps published in Appendix 4R and the negative-list exclusions in force on the date of filing.

Common classification mistakes

Confused with 5206 (mixed yarn)

How to calculate your entitlement

For a shipment of HS 520511 at FOB value F (in INR), the basic RoDTEP entitlement is approximately F × 0.0120, subject to the per-unit or per-kg value cap notified in Appendix 4R. Add the Drawback (0.75 percent) where the dual-claim notification permits it, and any applicable RoSCTL (for chapters 61, 62, 63 only).

The data this page is built on

Rates and effective dates on this page are pulled from our mirror of Appendix 4R, which is refreshed within 24 hours of any DGFT notification. The last reviewed amendment was 12 May 2025. Always verify against the live DGFT notification for actual filing.

Related HS codes in heading 5205

5205231.7%

Single cotton yarn, combed, 232.56-714.29 dtex

Schemes available for this HS code

RoDTEP

Remission of Duties and Taxes on Exported Products

0.3 to 4.3 percent of FOB value, capped at value caps per Appendix 4R

RoSCTL

Rebate of State and Central Taxes and Levies

Up to 6.05 percent (state taxes) + 2.40 percent (central taxes) for specified items

DBK

Duty Drawback (Section 74 and 75)

All Industry Rate (AIR) per Drawback Schedule, typically 0.15 to 4.50 percent

Recover what you are owed

Are you claiming the full 1.2 percent?

Most exporters of HS 520511 we have audited were under-claiming by 0.3 to 1.2 percentage points due to outdated rates, missed RoSCTL stacking, or value-cap misapplication. Upload your last quarter and we will tell you exactly where the gap is.

Audit my last quarter