HS 52 — cotton · India → Spain

India-side rates, destination tariff stack, applicable FTA preferences, and the documentation pack for this trade lane.

HS ChapterHS 52
DestinationSpain
FTAIndia Eu Fta Pending
MFN band0-12%
CBAMno

Tariff stack

MFN tariff band0-12%
Applicable FTAIndia Eu Fta Pending
FTA preference availableNO
Rules of originCTC + RVC; refer to FTA RoO chapter for HS-specific test
Destination blocsEU, OECD

Top global exporters

FY24 leadersUsa (~$6B), Brazil (~$4B), India (~$2.5B)
India positionTop-10 globally for HS 52; refer to UN Comtrade for current rank

India incentive stack

RoDTEP rate3.8% on FOB
Drawback rate4.5%
Top sub-linescotton-yarn, cotton-fabric, denim-fabric
Combined intensity~9.8% of FOB after RoDTEP + DBK + GST refund + IES

Documentation pack

Required docsCommercial Invoice · Packing List · Bill of Lading · Certificate of Origin · Insurance Certificate · Customs Declaration · Manifest · Booking Confirmation
India-side filingsICEGATE Shipping Bill · RoDTEP claim · DBK claim · GST refund (LUT)
Destination filingsENS · TARIC declaration · EORI · VAT identifier

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