Cotton rags
Sorted used rags of cotton, completely mutilated
HSN 6310 10 20 (Cotton rags) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) Restricted-import policy, permissible without a licence only when imported in completely mutilated form conforming to the specifications issued by Customs public notice or trade notice under the policy condition for CTH 6310. A Pre-Shipment Inspection Certificate certifying absence of prohibited azo dyes is additionally required under General Note 10 of the ITC (HS) policy.
- Mutilation compliance declaration to CBIC
- Pre-Shipment Inspection Certificate from exporter
- Test report from Textile Committee
- 1Ensure the cotton rags are imported in completely mutilated form and that the degree of mutilation conforms to the specifications prescribed by the relevant Customs public notice or trade notice issued under the CTH 6310 policy condition. Non-conforming goods are treated as Restricted-import violations and are liable to seizure.ITC (HS) Restricted-import policy condition for CTH 6310 · CBIC Circular 36/2000-Cus dated 08-05-2000
- 2Accompany the consignment with a Pre-Shipment Inspection Certificate from an accredited laboratory of the exporting country, or a valid test report from a Textile Committee (TC) or CSRTI laboratory, certifying the absence of prohibited hazardous azo dyes. Imports from EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea and the United Kingdom are exempt from azo-dye testing only.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 shipping cotton rags that have not been mutilated to the standard specified in the applicable Customs public notice, on the assumption that any degree of physical cutting or tearing suffices. Customs officers assess mutilation against the precise specification on examination; a consignment found non-conforming is not released on a corrective undertaking — it is detained as a Restricted-import violation, attracting confiscation proceedings and monetary penalty under the Customs Act, 1962.