The duty position
The India–Australia Economic Cooperation and Trade Agreement (ECTA) came into force on 29 December 2022. From 1 January 2026, Australia applies zero duty on all of its tariff lines for goods of Indian origin, which includes bed linen.
To claim it, the goods must meet ECTA's rules of origin, and the Australian importer needs a certificate of origin issued by an authorised Indian body. The exporter applies for it for each shipment. Australian GST (10%) still applies at import.
Tariff codes to know
Bed linen falls under HS heading 6302. The main codes for hotel sheets and covers:
| HS code | Covers |
|---|---|
| 6302.31 | Bed linen of cotton, not printed. Covers 100% cotton percale and cotton-rich blends such as 60/40 cotton-polyester, where cotton is the larger share by weight. |
| 6302.32 | Bed linen of man-made fibres, not printed. Covers polyester-rich polycotton and 50/50 blends: when cotton and polyester are equal by weight, the goods are classified with the man-made fibre. |
| 6302.21 | Bed linen of cotton, printed. |
The blend ratio decides the code, and knitted or crocheted bed linen falls under 6302.10 whatever the fibre. Australia uses 8-digit tariff classifications built on these. We check the likely code with you before quoting, and your customs broker confirms the final classification.
What to specify for hotel use
Hotel linen goes through commercial laundries dozens of times, so the specification matters more than the look of the sample.
- Fabric: 100% cotton percale for upscale rooms, or polycotton (60/40 cotton-rich, or 50/50) for durability and faster drying.
- Thread count: T-200 is the workhorse; T-250 to T-300 for premium properties.
- Finish: plain white or a 1 cm satin stripe, which hides wear and reads as premium.
- Sizes: flat sheets, fitted sheets, quilt covers and pillowcases to Australian single, king single, double, queen and king, with your hem and pocket depths.
- Performance: shrinkage limits, colour fastness and durability to commercial washing, tested and reported.
- Certificates: OEKO-TEX Standard 100 where your customers ask for it; independent lab reports (SGS, Intertek, TÜV) can be arranged.
Where it is made
- Karur, Erode and Coimbatore (Tamil Nadu): woven home textiles and hotel linen, close to the Tuticorin and Chennai ports, which serve the eastbound routes to Australia.
- Panipat (Haryana): made-ups, bedspreads and blankets.
- Solapur (Maharashtra): terry towels and bedsheets.
Australian compliance to plan for
- Biosecurity: new manufactured linen is usually straightforward, but timber packaging is not. Wooden pallets need ISPM 15 treatment and marking; check BICON for your goods.
- Labelling: country of origin and fibre content on the product or packaging, plus care instructions where required.
- Documents: commercial invoice, packing list, bill of lading and the ECTA certificate of origin.
How an order runs
- Specification: you share sizes, fabric, thread count and quantities.
- Quotes: we ask several checked mills for prices at different volumes, so you see how price moves with quantity.
- Samples: shortlisted samples are couriered to you before any order.
- Production and inspection: goods are inspected against the approved sample before packing, with a photo report.
- Shipping: we export in our own name under our IEC and handle export documents, the ECTA certificate of origin, and freight on FOB or CIF terms to an Australian port such as Sydney, Melbourne, Brisbane or Fremantle.
Remember GST. Zero duty does not remove Australian GST (10%) at import. GST-registered businesses can usually claim it back.
Sources
- News on AIR: zero duty on 100% of Australian tariff lines from 1 January 2026
- Australian Border Force: importing goods, duty and GST
- Australian Government BICON: biosecurity import conditions
This guide is general information, checked on 14 October 2026. Duty rates and rules change, and your exact tariff code decides what applies. We check the current rate for your product before we quote.