Chapter 52 — Cotton

Nepal Customs Tariff 2026/27 import duty rates and 124 HS code lines for Cotton (Section XI — Textiles and textile articles). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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52.01 — Cotton, not carded or combed

HS code	Description	Unit	General duty	SAARC duty
5201.00.00	Cotton, not carded or combed.	kg	5%	5%

52.02 — Cotton waste (including yarn waste and garnetted stock)

HS code	Description	Unit	General duty	SAARC duty
5202.10.00	Yarn waste (including thread waste)	kg	5%	5%
5202.91.00	Garnetted stock	kg	5%	5%
5202.99.00	Other	kg	5%	5%

52.03 — Cotton, carded or combed

HS code	Description	Unit	General duty	SAARC duty
5203.00.00	Cotton, carded or combed.	kg	5%	5%

52.04 — Cotton sewing thread, whether or not put up for retail sale

HS code	Description	Unit	General duty	SAARC duty
5204.11.00	Containing 85% or more by weight of cotton	kg	5%	5%
5204.19.00	Not put up for retail sale — Other	kg	5%	5%
5204.20.00	Put up for retail sale	kg	5%	5%

52.05 — Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale

HS code	Description	Unit	General duty	SAARC duty
5205.11.00	Measuring 714.29 decitex or more (not exceeding 14 metric number)	kg	5%	5%
5205.12.00	Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	kg	5%	5%
5205.13.00	Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	kg	5%	5%
5205.14.00	Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	kg	5%	5%
5205.15.00	Measuring less than 125 decitex (exceeding 80 metric number)	kg	5%	5%
5205.21.00	Measuring 714.29 decitex or more (not exceeding 14 metric number)	kg	5%	5%
5205.22.00	Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	kg	5%	5%
5205.23.00	Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	kg	5%	5%
5205.24.00	Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	kg	5%	5%
5205.26.00	Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)	kg	5%	5%
5205.27.00	Measuring less han 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)	kg	5%	5%
5205.28.00	Measuring less than 83.33 decitex (exceeding 120 metric number)	kg	5%	5%
5205.31.00	Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	kg	5%	5%
5205.32.00	Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	kg	5%	5%
5205.33.00	Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	kg	5%	5%
5205.34.00	Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	kg	5%	5%
5205.35.00	Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	kg	5%	5%
5205.41.00	Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	kg	5%	5%
5205.42.00	Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	kg	5%	5%
5205.43.00	Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	kg	5%	5%
5205.44.00	Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	kg	5%	5%
5205.46.00	Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)	kg	5%	5%
5205.47.00	Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)	kg	5%	5%
5205.48.00	Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)	kg	5%	5%

52.06 — Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale

HS code	Description	Unit	General duty	SAARC duty
5206.11.00	Measuring 714.29 decitex or more (not exceeding 14 metric number)	kg	5%	5%
5206.12.00	Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	kg	5%	5%
5206.13.00	Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	kg	5%	5%
5206.14.00	Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	kg	5%	5%
5206.15.00	Measuring less than 125 decitex (exceeding 80 metric number)	kg	5%	5%
5206.21.00	Measuring 714.29 decitex or more (not exceeding 14 metric number)	kg	5%	5%
5206.22.00	Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	kg	5%	5%
5206.23.00	Measuring less than 232.56 decitex but not less than 192.31 decitex(exceeding 43 metric number but not exceeding 52 metric number)	kg	5%	5%
5206.24.00	Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	kg	5%	5%
5206.25.00	Measuring less than 125 decitex (exceeding 80 metric number)	kg	5%	5%
5206.31.00	Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	kg	5%	5%
5206.32.00	Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	kg	5%	5%
5206.33.00	Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	kg	5%	5%
5206.34.00	Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	kg	5%	5%
5206.35.00	Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	kg	5%	5%
5206.41.00	Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	kg	5%	5%
5206.42.00	Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	kg	5%	5%
5206.43.00	Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	kg	5%	5%
5206.44.00	Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	kg	5%	5%
5206.45.00	Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	kg	5%	5%

52.07 — Cotton yarn (other than sewing thread) put up for retail sale

HS code	Description	Unit	General duty	SAARC duty
5207.10.00	Containing 85% or more by weight of cotton	kg	5%	5%
5207.90.00	Other	kg	5%	5%

52.08 — Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2

HS code	Description	Unit	General duty	SAARC duty
5208.11.00	Plain weave, weighing not more than 100 g/m2	m2/kg	15%	5%
5208.12.00	Plain weave, weighing more than 100 g/m2	m2/kg	15%	5%
5208.13.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	5%
5208.19.00	Unbleached — Other fabrics	m2/kg	15%	5%
5208.21.00	Plain weave, weighing not more than 100 g/m2	m2/kg	15%	5%
5208.22.00	Plain weave, weighing more than 100 g/m2	m2/kg	15%	5%
5208.23.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	5%
5208.29.00	Bleached — Other fabrics	m2/kg	15%	5%
5208.31.00	Plain weave, weighing not more than 100 g/m2	m2/kg	15%	5%
5208.32.00	Plain weave, weighing more than 100 g/m2	m2/kg	15%	5%
5208.33.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	5%
5208.39.00	Dyed — Other fabrics	m2/kg	15%	5%
5208.41.00	Plain weave, weighing not more than 100 g/m2	m2/kg	15%	5%
5208.42.00	Plain weave, weighing more than 100 g/m2	m2/kg	15%	5%
5208.43.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	5%
5208.49.00	Of yarns of different colours — Other fabrics	m2/kg	15%	5%
5208.51.00	Plain weave, weighing not more than 100 g/m2	m2/kg	15%	5%
5208.52.00	Plain weave, weighing more than 100 g/m2	m2/kg	15%	5%
5208.59.00	Printed — Other fabrics	m2/kg	15%	5%

52.09 — Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2

HS code	Description	Unit	General duty	SAARC duty
5209.11.00	Plain weave	m2/kg	15%	5%
5209.12.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	5%
5209.19.00	Unbleached — Other fabrics	m2/kg	15%	5%
5209.21.00	Plain weave	m2/kg	15%	5%
5209.22.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	5%
5209.29.00	Bleached — Other fabrics	m2/kg	15%	5%
5209.31.00	Plain weave	m2/kg	15%	5%
5209.32.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	5%
5209.39.00	Dyed — Other fabrics	m2/kg	15%	5%
5209.41.00	Plain weave	m2/kg	15%	5%
5209.42.00	Denim	m2/kg	15%	5%
5209.43.00	Of yarns of different colours — Other fabrics of 3-thread or 4-thread twill, including cross twill	m2/kg	15%	5%
5209.49.00	Of yarns of different colours — Other fabrics	m2/kg	15%	5%
5209.51.00	Plain weave	m2/kg	15%	5%
5209.52.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	5%
5209.59.00	Printed — Other fabrics	m2/kg	15%	5%

52.10 — Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2

HS code	Description	Unit	General duty	SAARC duty
5210.11.00	Plain weave	m2/kg	15%	15%
5210.19.00	Unbleached — Other fabrics	m2/kg	15%	15%
5210.21.00	Plain weave	m2/kg	15%	15%
5210.29.00	Bleached — Other fabrics	m2/kg	15%	15%
5210.31.00	Plain weave	m2/kg	15%	15%
5210.32.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	15%
5210.39.00	Dyed — Other fabrics	m2/kg	15%	15%
5210.41.00	Plain weave	m2/kg	15%	15%
5210.49.00	Of yarns of different colours — Other fabrics	m2/kg	15%	15%
5210.51.00	Plain weave	m2/kg	15%	15%
5210.59.00	Printed — Other fabrics	m2/kg	15%	15%

52.11 — Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2

HS code	Description	Unit	General duty	SAARC duty
5211.11.00	Plain weave	m2/kg	15%	15%
5211.12.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	15%
5211.19.00	Unbleached — Other fabrics	m2/kg	15%	15%
5211.20.00	Bleached	m2/kg	15%	15%
5211.31.00	Plain weave	m2/kg	15%	15%
5211.32.00	3-thread or 4-thread twill, including cross twill	m2/kg	15%	15%
5211.39.00	Dyed — Other fabrics	m2/kg	15%	15%
5211.41.00	Plain weave	m2/kg	15%	15%
5211.42.00	Denim	m2/kg	15%	15%
5211.43.00	Of yarns of different colours — Other fabrics of 3-thread or 4-thread twill, including cross twill	m2/kg	15%	15%
5211.49.00	Of yarns of different colours — Other fabrics	m2/kg	15%	15%
5211.51.00	Plain weave	m2/kg	15%	15%
5211.52.00	3-thread or 4-tread twill, including cross twill	m2/kg	15%	15%
5211.59.00	Printed — Other fabrics	m2/kg	15%	15%

52.12 — Other woven fabrics of cotton

HS code	Description	Unit	General duty	SAARC duty
5212.11.00	Unbleached	m2/kg	15%	5%
5212.12.00	Bleached	m2/kg	15%	5%
5212.13.00	Dyed	m2/kg	15%	5%
5212.14.00	Of yarns of different colours	m2/kg	15%	5%
5212.15.00	Printed	m2/kg	15%	5%
5212.21.00	Unbleached	m2/kg	15%	5%
5212.22.00	Bleached	m2/kg	15%	5%
5212.23.00	Dyed	m2/kg	15%	5%
5212.24.00	Of yarns of different colours	m2/kg	15%	5%
5212.25.00	Printed	m2/kg	15%	5%

Chapter 52 legal notes

Subheading Note. 1.- For the purposes of subheadings 5209.42 and 5211.42, the expression “denim” means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

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