Heading · Chapter 41 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
Raw hides and skins (other than furskins) and leather
- Customs duty
- 10%
- 4 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 2.1%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
4 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 |
|---|---|---|---|---|
| 4104 11 00 | Full grains, unsplit; grain splits | 10% | 5% | kg |
| 4104 19 00 | Other | 10% | 5% | kg |
| 4104 41 00 | Full grains, unsplit; grain splits | 10% | 5% | kg |
| 4104 49 00 | Other | 10% | 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 4 tariff items: 10%. 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: 6 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. 281 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared | 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. 25CNamed goods or on a condition | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, other than E.I. tanned leather | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 25FNamed goods or on a condition | E.I. tanned leather | Nil |
| 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. 25CNamed goods or on a condition | Tanned hides and skins of bovine (including buffalo) or equine animals, other than E.I. tanned leather | 20% |
| Notification 27/2011-Customs, S.No. 25FNamed goods or on a condition | E.I. tanned leather | Nil |
| 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 |
| Notification 27/2011-Customs, S.No. 25JNamed goods or on a condition | Crust leather (hides and skins) | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4104 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared | — | — |
| 410401 | Tanned hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared - Wet Blue Leather | Nil | — |
| 410402 | Tanned hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared - Crust Leather and EI tanned Leather | 1.5% | — |
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: 6 tariff items
China: the same goods (4104)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 18 in force under 4104. 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 |
|---|---|---|---|---|---|---|
| 4104.11.11.10 | Blue wet hides of endangered bison蓝湿濒危野牛皮 | 1.2%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | ABFEPQ |
| 4104.11.11.90 | Full grains, unsplit or grain splits, wet blue bovine hides全粒面未剖层或粒面剖层蓝湿牛皮 | 1.2%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | ABPQ |
| 4104.11.19.10 | Wet hides of endangered wild bovine animals湿濒危野牛皮 | 1.5%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | EF |
| 4104.11.19.90 | Full grain unsplit or grain split wet blue bovine hides全粒面未剖层或粒面剖层湿牛皮 | 1.5%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | None |
| 4104.11.20.10 | Wet hides of endangered equidae湿濒危野马科动物皮 | 2%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | EF |
| 4104.11.20.90 | Full grains, unsplit or grain splits of equine wet blue全粒面未剖层或粒面剖层湿马科动物皮 | 2%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | None |
| 4104.19.11.10 | Other wet blue hides of endangered wild bovines其他蓝湿濒危野牛皮 | 1.5%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | ABFEPQ |
| 4104.19.11.90 | Other wet blue bovine hides其他蓝湿牛皮 | 1.5%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | ABPQ |
| 4104.19.19.10 | Other wet hides or skins of endangered wild buffalo其他湿濒危野牛皮 | 1.8%APTA rate, with an APTA certificate of origin | 7% | 13% | 0% | EF |
| 4104.19.19.90 | Other wet bovine hides其他湿牛皮 | 1.8%APTA rate, with an APTA certificate of origin | 7% | 13% | 0% | None |
| 4104.19.20.10 | Other wet hides and skins of endangered equidae其他湿濒危野马科动物皮 | 1.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | EF |
| 4104.19.20.90 | Other wet hides or skins of equidae其他湿马科动物皮 | 1.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | None |
| 4104.41.00.10 | Dried hides or skins of endangered wild buffalo or equidae濒危野牛马干革 | 2%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | EF |
| 4104.41.00.90 | Full grain unsplit or grain split crust leather全粒面未剖层或粒面剖层干革 | 2%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | None |
| 4104.49.10.10 | Other leather of endangered wild bovine or equine animals, for machinery belts其他机器带用濒危野牛马皮革 | 0%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | FE |
| 4104.49.10.90 | Other leather for machinery belting, of bovine or equine animals其他机器带用牛马皮革 | 0%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | None |
| 4104.49.90.10 | Other leather of endangered wild bovines or equines其他濒危野牛马皮革 | 2.1%APTA rate, with an APTA certificate of origin | 7% | 13% | 0% | EF |
| 4104.49.90.90 | Other leather of bovine or equine animals其他牛马皮革 | 2.1%APTA rate, with an APTA certificate of origin | 7% | 13% | 0% | None |
- 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
Previous4103Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1 (b) or 1 (c) to this chapterOne level upChapter 41Raw hides and skins (other than furskins) and leatherNext4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
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.