Heading · Chapter 41 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4101Raw hides and skins of bovine (including buffalo) or equine animals (fresh or salted, dried, limed , pickled or otherwise preserved , but not tanned, parchment dressed or further prepared), whether or not dehaired or split
Raw hides and skins (other than furskins) and leather
- Customs duty
- Free
- 9 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2% to 6.6%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 4101 20 | Whole hides and skins, unsplit of a weight per skin not exceeding 8 kg. when simply dried, 10kg. when dry-salted, or 16 kg. when fresh,wet-salted or otherwise preserved | Free | 5% | kg |
| 4101 50 | Whole hides and skins, of a weight exceeding 16 kg. | Free | 5% | kg |
| 4101 90 | Other, including butts, bends and bellies | Free | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 9 tariff items: Free. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 9 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 278 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
It depends on the goods: the entries below name only some goods under this code, or rate them differently.
| Entry | Goods | Export duty |
|---|---|---|
| The Second Schedule to the Customs Tariff Act, S.No. 25ANamed goods or on a condition | Raw hides and skins or Raw skins (excluding raw hides and skins of buffalo) | 40% |
| The Second Schedule to the Customs Tariff Act, S.No. 25BNamed goods or on a condition | Raw hides and skins of buffalo | 30% |
| The Second Schedule to the Customs Tariff Act, S.No. 25GNamed goods or on a condition | finished leather of goat, sheep and bovine animals and of their young ones | Nil |
| Notification 27/2011-Customs, S.No. 25ANamed goods or on a condition | Raw hides and skins or Raw skins (excluding raw hides and skins of buffalo) | 40% |
| Notification 27/2011-Customs, S.No. 25BNamed goods or on a condition | Raw hides and skins of buffalo | 30% |
| Notification 27/2011-Customs, S.No. 25GNamed goods or on a condition | finished leather of goat, sheep and bovine animals and of their young ones | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4101 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 9 tariff items
China: the same goods (4101)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force and 2 expired under 4101. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 4101.20.11.10 | Raw hides and skins of endangered wild bovine animals, whole, not split, retanned, of a prescribed weight规定重量退鞣未剖层整张濒危生野牛皮 | 6%APTA rate, with an APTA certificate of origin | 8% | 9% | 0% | ABFEPQ |
| 4101.20.11.90 | Whole hides and skins of bovine animals, of a prescribed weight, not split, de-tanned规定重量未剖层退鞣处理整张生牛皮 | 6%APTA rate, with an APTA certificate of origin | 8% | 9% | 0% | ABPQ |
| 4101.20.19.10 | Raw hides of wild bovine animals, of a specified weight, not unhaired, not split, whole规定重量非退鞣未剖层整张濒危生野牛皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABFEPQ |
| 4101.20.19.90 | Raw hides and skins of bovine animals, whole, not split, not retanned, of a prescribed weight规定重量非退鞣未剖层处理整张生牛皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABPQ |
| 4101.20.20.11 | Endangered raw hides of wild asses, not split, of a specified weight规定重量未剖层整张濒危生野驴皮 | 2%China's provisional rate, lower than MFN | 5% | 9% | 0% | ABFEPQ |
| 4101.20.20.19 | Specified weight, un-split, whole hides of other endangered wild equidae规定重量未剖层整张其他濒危生野马科动物皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABFEPQ |
| 4101.20.20.91 | Raw whole donkey hides, of a stipulated weight, not split规定重量未剖层整张生驴皮 | 2%China's provisional rate, lower than MFN | 5% | 9% | 0% | ABPQ |
| 4101.20.20.99 | Raw hides and skins of other equidae, whole, not split, of a prescribed weight规定重量未剖层整张其他生马科动物皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABPQ |
| 4101.50.11.10 | Raw hides and skins of wild bovines, whole, retanned, weighing >16 kg重>16千克退鞣整张濒危生野牛皮 | 6.6%APTA rate, with an APTA certificate of origin | 8% | 9% | 0% | ABFEPQ |
| 4101.50.11.90 | Whole raw bovine hides, weighing more than 16 kg, after depilation重>16千克退鞣处理整张生牛皮 | 6.6%APTA rate, with an APTA certificate of origin | 8% | 9% | 0% | ABPQ |
| 4101.50.19.10 | Whole raw hides of endangered wild bovine animals, not de-haired, weighing > 16 kg重>16千克非退鞣整张濒危生野牛皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABFEPQ |
| 4101.50.19.90 | Raw hides and skins of bovine animals, whole, not retanned, weighing >16 kg重>16千克非退鞣处理整张生牛皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABPQ |
| 4101.50.20.10 | Whole raw hides of endangered wild equidae, weighing > 16 kg重>16千克整张濒危生野马科动物皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABFEPQ |
| 4101.50.20.90 | Raw hides of equidae, whole, weighing more than 16 kg重>16千克整张生马科动物皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABPQ |
| 4101.90.11.10 | Other retanned hides and skins of endangered wild bovine animals其他退鞣处理濒危生野牛皮 | 6.6%APTA rate, with an APTA certificate of origin | 8% | 9% | 0% | FEABPQ |
| 4101.90.11.90 | Other raw bovine hides, retanned其他退鞣处理生牛皮 | 6.6%APTA rate, with an APTA certificate of origin | 8% | 9% | 0% | ABPQ |
| 4101.90.19.10 | Other raw hides of endangered wild bovine animals其他濒危生野牛皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | FEABPQ |
| 4101.90.19.90 | Other raw hides of bovine animals其他生牛皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABPQ |
| 4101.90.20.10 | Other hides and skins of endangered wild equidae其他濒危生野马科动物皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | FEABPQ |
| 4101.90.20.90 | Other raw hides of equidae其他生马科动物皮 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous4017Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubberOne level upChapter 41Raw hides and skins (other than furskins) and leatherNext4102Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1 (c) to this chapter
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.