Of cotton
Knitted or crocheted cotton table linen
HSN 6302 40 30 (Of cotton) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which requires a Pre-Shipment Inspection Certificate certifying the absence of prohibited hazardous azo dyes under General Note 10 of the ITC (HS) policy. The certificate must originate from an accredited laboratory of the exporting country or carry a valid test report from the Textile Committee or CSRTI.
- Pre-Shipment Inspection Certificate from accredited lab
- Test report from Textile Committee or CSRTI
- Azo-dye exemption declaration from DGFT
- 1Obtain a Pre-Shipment Inspection Certificate from an accredited laboratory of the exporting country, or a valid test report from the Textile Committee (TC) or CSRTI, certifying the absence of prohibited hazardous dyes. This is mandatory for all origins except the specifically exempted countries and must be in hand before the bill of entry is filed.General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
- 2If the consignment originates from the EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea, or the United Kingdom, azo-dye testing is exempted. Document the country of origin clearly on the bill of entry; all other origins remain subject to the full PSIC requirement with no exceptions.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 to the country of manufacture when the exporting country is a re-export hub. The exemption tracks the ITC (HS) listed countries of export, not the country of fabric origin; a consignment of cotton table linen manufactured in a non-exempt country but shipped through an exempt hub does not qualify, and a PSIC from the actual country of manufacture is required. Presenting an exemption declaration without verifying the manufacturing origin risks detention and demurrage at the Indian port of entry.