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Subheading · Chapter 41 · Section VIII, Raw hides and skins, leather, furskins and articles thereof

HS 4101 90Raw 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: other, including butts, bends and bellies

Raw hides and skins (other than furskins) and leather › 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

Customs duty
Free
3 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
5% to 6.6%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
4101 90 10Of cow, including cow calfFree5%kg
4101 90 20Of buffalo, including buffalo calfFree5%kg
4101 90 90OtherFree5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 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: 3 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 278Raw 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 split5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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.

Export duty entries that meet this code
EntryGoodsExport duty
The Second Schedule to the Customs Tariff Act, S.No. 25ANamed goods or on a conditionRaw 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 conditionRaw hides and skins of buffalo30%
The Second Schedule to the Customs Tariff Act, S.No. 25GNamed goods or on a conditionfinished leather of goat, sheep and bovine animals and of their young onesNil
Notification 27/2011-Customs, S.No. 25ANamed goods or on a conditionRaw 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 conditionRaw hides and skins of buffalo30%
Notification 27/2011-Customs, S.No. 25GNamed goods or on a conditionfinished leather of goat, sheep and bovine animals and of their young onesNil

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
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 splitNil—

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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4101 90, and China's below.

China: the same goods (4101 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 4101 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4101.90.11.10Other 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 origin8%9%0%FEABPQ
4101.90.11.90Other raw bovine hides, retanned其他退鞣处理生牛皮6.6%APTA rate, with an APTA certificate of origin8%9%0%ABPQ
4101.90.19.10Other 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
4101.90.19.90Other raw hides of bovine animals其他生牛皮5%MFN rate (no APTA concession on this line)5%9%0%ABPQ
4101.90.20.10Other 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
4101.90.20.90Other 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.

Every Chinese code in full

4101.90.11Other bovine leather, retanned

4101.90.11.10Other retanned hides and skins of endangered wild bovine animals其他退鞣处理濒危生野牛皮

Including whole or half back skins and belly skins包括整张或半张的背皮及腹皮

Unit
kg
MFN import duty
8%
Provisional import duty
None
General import duty
17%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • FEndangered species import permit濒危物种允许进口证明书
  • EEndangered species export permit濒危物种允许出口证明书
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (fresh, dried, salted, in brine, in acid)制作或保存方法(鲜、干、盐渍、石灰浸渍、浸酸)
  • 3.Whether tanned (untanned, delimed)是否鞣制(未鞣制、退鞣处理)
  • 4.Average weight per sheet平均每张重量
  • 5.Condition (whole/half, whether or not fleshed, trimmed, etc.)状态(整张/半张,是否去肉修边等)
  • 6.Type (bulls, heifers/cows, dairy cows, steers, calves, horses)种类(公牛、未育/已育母牛、奶牛、阉牛、小牛、马)
  • 7.Producing area (e.g. Victoria, New South Wales, Australia)产区(如澳大利亚维多利亚、新南威尔士等)
  • 8.Grade (for mixed consignments, state proportion of each grade)等级(若为混装货,请注明各等级占比)
  • 9.Manufacturer's name生产商名称
  • 10.Date of contract签约日期
  • 11.Use用途
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
5.6%
Ecuador
6.6%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
6.6%
RCEP rates
Australia
4.2%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4101901110999Other tanned or retanned hides and skins of endangered wild bovine animals (including whole hides or half-hides, back and belly splits)其他退鞣处理濒危生野牛皮(包括整张或半张的背皮及腹皮)
4101.90.11.90Other raw bovine hides, retanned其他退鞣处理生牛皮

Including whole or half back skins and belly skins包括整张或半张的背皮及腹皮

Unit
kg
MFN import duty
8%
Provisional import duty
None
General import duty
17%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (fresh, dried, salted, in brine, in acid)制作或保存方法(鲜、干、盐渍、石灰浸渍、浸酸)
  • 3.Whether tanned (untanned, delimed)是否鞣制(未鞣制、退鞣处理)
  • 4.Average weight per sheet平均每张重量
  • 5.Condition (whole/half, whether or not fleshed, trimmed, etc.)状态(整张/半张,是否去肉修边等)
  • 6.Type (bulls, heifers/cows, dairy cows, steers, calves, horses)种类(公牛、未育/已育母牛、奶牛、阉牛、小牛、马)
  • 7.Producing area (e.g. Victoria, New South Wales, Australia)产区(如澳大利亚维多利亚、新南威尔士等)
  • 8.Grade (for mixed consignments, state proportion of each grade)等级(若为混装货,请注明各等级占比)
  • 9.Manufacturer's name生产商名称
  • 10.Date of contract签约日期
  • 11.Use用途
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
5.6%
Ecuador
6.6%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
6.6%
RCEP rates
Australia
4.2%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4101901190101Other rawhides and skins of bovine animals, de-haired (including whole or half back and belly hides) (bovine hides)其他退鞣处理生牛皮(包括整张或半张的背皮及腹皮)(牛皮)
  • 4101901190102Other raw bovine hides and skins, de-haired (including whole hides or half hides, back and belly splits) (buffalo hides)其他退鞣处理生牛皮(包括整张或半张的背皮及腹皮)(水牛皮)
  • 4101901190103Other raw bovine hides and skins, de-haired (including whole hides or half hides, back and belly splits) (yak hides)其他退鞣处理生牛皮(包括整张或半张的背皮及腹皮)(牦牛皮)

4101.90.19Other bovine hides

4101.90.19.10Other raw hides of endangered wild bovine animals其他濒危生野牛皮

Including whole or half back skins and belly skins包括整张或半张的背皮及腹皮

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
17%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • FEndangered species import permit濒危物种允许进口证明书
  • EEndangered species export permit濒危物种允许出口证明书
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (fresh, dried, salted, in brine, in acid)制作或保存方法(鲜、干、盐渍、石灰浸渍、浸酸)
  • 3.Whether tanned (untanned, delimed)是否鞣制(未鞣制、退鞣处理)
  • 4.Average weight per sheet平均每张重量
  • 5.Condition (whole/half, whether or not fleshed, trimmed, etc.)状态(整张/半张,是否去肉修边等)
  • 6.Type (bulls, heifers/cows, dairy cows, steers, calves, horses)种类(公牛、未育/已育母牛、奶牛、阉牛、小牛、马)
  • 7.Producing area (e.g. Victoria, New South Wales, Australia)产区(如澳大利亚维多利亚、新南威尔士等)
  • 8.Grade (for mixed consignments, state proportion of each grade)等级(若为混装货,请注明各等级占比)
  • 9.Manufacturer's name生产商名称
  • 10.Date of contract签约日期
  • 11.Use用途
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
2.5%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4101901910999Other endangered raw wild buffalo hides (including whole or half back and belly hides)其他濒危生野牛皮(包括整张或半张的背皮及腹皮)
4101.90.19.90Other raw hides of bovine animals其他生牛皮

Including whole or half back skins and belly skins包括整张或半张的背皮及腹皮

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
17%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (fresh, dried, salted, in brine, in acid)制作或保存方法(鲜、干、盐渍、石灰浸渍、浸酸)
  • 3.Whether tanned (untanned, delimed)是否鞣制(未鞣制、退鞣处理)
  • 4.Average weight per sheet平均每张重量
  • 5.Condition (whole/half, whether or not fleshed, trimmed, etc.)状态(整张/半张,是否去肉修边等)
  • 6.Type (bulls, heifers/cows, dairy cows, steers, calves, horses)种类(公牛、未育/已育母牛、奶牛、阉牛、小牛、马)
  • 7.Producing area (e.g. Victoria, New South Wales, Australia)产区(如澳大利亚维多利亚、新南威尔士等)
  • 8.Grade (for mixed consignments, state proportion of each grade)等级(若为混装货,请注明各等级占比)
  • 9.Manufacturer's name生产商名称
  • 10.Date of contract签约日期
  • 11.Use用途
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
2.5%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4101901990101Other raw hides of bovine animals (incl. whole or half hides and bellies) (bovine hides)其他生牛皮(包括整张或半张的背皮及腹皮)(牛皮)
  • 4101901990102Other raw bovine hides (incl. whole or half back and belly hides) (buffalo hides)其他生牛皮(包括整张或半张的背皮及腹皮)(水牛皮)
  • 4101901990103Other raw bovine hides (incl. whole or half back and belly hides) (yak hides)其他生牛皮(包括整张或半张的背皮及腹皮)(牦牛皮)

4101.90.20Other raw hides of equidae

4101.90.20.10Other hides and skins of endangered wild equidae其他濒危生野马科动物皮

Including whole or half back skins and belly skins包括整张或半张的背皮及腹皮

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
30%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • FEndangered species import permit濒危物种允许进口证明书
  • EEndangered species export permit濒危物种允许出口证明书
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (fresh, dried, salted, in brine, in acid)制作或保存方法(鲜、干、盐渍、石灰浸渍、浸酸)
  • 3.Whether tanned (untanned, delimed)是否鞣制(未鞣制、退鞣处理)
  • 4.Average weight per sheet平均每张重量
  • 5.Condition (whole/half, whether or not fleshed, trimmed, etc.)状态(整张/半张,是否去肉修边等)
  • 6.Type (bulls, heifers/cows, dairy cows, steers, calves, horses)种类(公牛、未育/已育母牛、奶牛、阉牛、小牛、马)
  • 7.Producing area (e.g. Victoria, New South Wales, Australia)产区(如澳大利亚维多利亚、新南威尔士等)
  • 8.Grade (for mixed consignments, state proportion of each grade)等级(若为混装货,请注明各等级占比)
  • 9.Manufacturer's name生产商名称
  • 10.Date of contract签约日期
  • 11.Use用途
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
2.7%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4101902010999Other endangered hides and skins of wild equidae (including whole hides or half-hides, back and belly splits)其他濒危生野马科动物皮(包括整张或半张的背皮及腹皮)
4101.90.20.90Other raw hides of equidae其他生马科动物皮

Including whole or half back skins and belly skins包括整张或半张的背皮及腹皮

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
30%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (fresh, dried, salted, in brine, in acid)制作或保存方法(鲜、干、盐渍、石灰浸渍、浸酸)
  • 3.Whether tanned (untanned, delimed)是否鞣制(未鞣制、退鞣处理)
  • 4.Average weight per sheet平均每张重量
  • 5.Condition (whole/half, whether or not fleshed, trimmed, etc.)状态(整张/半张,是否去肉修边等)
  • 6.Type (bulls, heifers/cows, dairy cows, steers, calves, horses)种类(公牛、未育/已育母牛、奶牛、阉牛、小牛、马)
  • 7.Producing area (e.g. Victoria, New South Wales, Australia)产区(如澳大利亚维多利亚、新南威尔士等)
  • 8.Grade (for mixed consignments, state proportion of each grade)等级(若为混装货,请注明各等级占比)
  • 9.Manufacturer's name生产商名称
  • 10.Date of contract签约日期
  • 11.Use用途
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
2.7%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4101902090999Other raw hides of equine animals (incl. whole or half back and belly hides)其他生马科动物皮(包括整张或半张的背皮及腹皮)

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

Sources