Export Restrictions: cotton textiles generally permitted, but items bearing Quranic verses require restricted export authorisation.

Export of cotton and cotton textile products under ITC(HS) 2022 Schedule 2, Chapter 52 is generally classified Free across detailed HS subheadings for raw cotton, yarns, threads and woven fabrics by staple length, yarn construction and fabric type. A specific definition of Denim applies to sub-headings 5209 42 and 5211 42. Items described as dress materials or textile goods bearing excerpts or verses of the Holy Quran are Restricted and require a Restricted Export Authorisation.

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