Sheeting(takia, leopard fabrics, other than furnishing fabrics)
Plain weave cotton sheeting (takia, leopard fabrics)
HSN 5208 12 50 (plain weave cotton sheeting) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), including a Pre-Shipment Inspection Certificate requirement under General Note 10 covering the absence of prohibited azo dyes. Imports from countries outside the named exempt list must provide hazardous-dye test certification before customs out-of-charge.
- Pre-Shipment Inspection Certificate from exporter
- Azo-dye test report from accredited laboratory
- ITC (HS) policy declaration to CBIC
- 1Obtain a Pre-Shipment Inspection Certificate from an accredited laboratory in the exporting country, or a valid test report from the Textile Committee or CSRTI, certifying absence of prohibited hazardous azo dyes. This requirement applies to all origins except EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea and the United Kingdom.General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
- 2Upload the azo-dye test documentation in e-Sanchit at the bill of entry stage and confirm the origin country at the time of filing. Consignments from non-exempt origins presented without valid test certification are liable to detention pending compliance.General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
The most common error on this tariff line is assuming the azo-dye exemption applies on the basis of brand or commercial relationship rather than country of origin. The exemption is strictly origin-based: if the fabric is manufactured in a non-exempt country and merely transshipped through an exempt one, the test certificate remains mandatory. Absence of a valid test report at the bill-of-entry stage leads to consignment detention and potential ground rent liability while documentation is obtained retrospectively.