Tariff item · Chapter 41 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4106 22 00Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared: in the dry state (crust)
Raw hides and skins (other than furskins) and leather › In the dry state (crust)
- Customs duty
- 10%
- Tariff rate
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 8.4%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 5% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Australia ECTA | 0% | Australia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Chile PTA | 2% | Chile |
| SAFTA | 5% | Sri Lanka |
| APTA | 5.7% | Bangladesh, Laos |
| India–EFTA TEPA52/2025-Customs | 6% | Norway |
| India–EFTA TEPA51/2025-Customs | 7.14% | Switzerland, Iceland, Liechtenstein |
| APTA | 8% | China, South Korea, Sri Lanka |
| India–MERCOSUR PTA | 8% | Argentina, Brazil, Paraguay, Uruguay |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Department Of Animal Husbandry, Dairying And Fisheries (DAHD): a clearance or certificate before the goods arrive, under The Livestock Importation (Amendment) Act,2001.
Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD).
"*Import of seal skin in any form is prohibited as per ITC HS policy. refer DGFT NTFN 59/2015-2020 dated 28-03-2018.**in lieu of amendment in the notification of goi in ministry of agriculture, department of animal husbandry, dairying and fisheries s.o 2666(e) dated 16-10-2014 the following proviso shall be inserted in para 3 sub-para (viii) after the proviso {provided further that for the livestock products listed at serial numbers (xix), (xx) and (xxi) of paragraph 1 which are excluded under the first proviso herein, and for the livestock products listed at serial numbers (xxii) and (xxiii) of that paragraph, no objection certificate from the concerned quarantine officer shall not be required if the authorized officer of manufacturer in exporting country gives a declaration on invoice along with each consignment stating that ¿the product has undergone the irreversible process of tanning}¿. (refer s.o.4593 (e) dated 01-12-2021)*¿"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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. 283 | Tanned or crust hides and skins of other animals, without wool or 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
Nil under notification 27/2011-Customs, S.No. 25J (03/2025-Customs).
| Entry | Goods | Export duty |
|---|---|---|
| The Second Schedule to the Customs Tariff Act, S.No. 25ENamed goods or on a condition | Tanned or crust hides and skins of other 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. 25ENamed goods or on a condition | Tanned hides and skins of other 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. 25JAll goods of this code | Crust leather (hides and skins) | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4106 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared | — | — |
| 410601 | Tanned hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared - Wet Blue Leather | Nil | — |
| 410602 | Tanned hides and skins of other animals, without wool or 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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
* AS PER THE SECOND SCHEDULE - EXPORT TARIFF; EXPORT DUTY IS LEVIABLE ON EXPORT OF SNAKE SKIN HIDES, SKINS AND LEATHERS, TANNED AND UNTANNED, ALL SORTS TRANSISTOR CASE/ CAMERA CASE LEATHERS, HYDRAULIC/ PACKING/ BELTING/ WASHER LEATHERS, INDUSTRIAL HARNESS LEATHER, CYCLE SADDLE LEATHERS, PICKING BAND LEATHERS, STRAP/ COMBING LEATHERS RESPECTIVELY. REFER SL. NO. 27, 32, 33(I), 33(II), 33(III), 34, 35, 36 AND 38A OF NTFN 27/2011-CUS DTD. 01-03-2011.* AS PER S.NO 176 OF SCHED. 2 OF ITC HS EXPORT POLICY; EXPORT OF ALL KINDS OF FINISHED LEATHER IS FREE SUBJECT TO THE DEFINITION OF FINISHED LEATHER AT NOTE 1 OF EXPORT LICENSING NOTE OF CH. 41.* EXPORT OF FINISHED LEATHER, WET BLUE AND EI TANNED LEATHER ALLOWED ONLY FROM 1) SEA PORTS - CHENNAI, MUMBAI (JNPT) & KOLKATA 2) ICDS - KANPUR, TUGHLAKABAD, CHENNAI, MUMBAI, KOLKATA, JALANDHAR, NAGPUR & KHEDA 3) ALL AIRPORTS AND WOULD BE SUBJECT TO INSPECTION PROCEDURE MENTIONED IN DGFT P.N. 23(RE-2013)/2009-14 DTD. 13.08.2013.&P.N. 55(RE-2015)/2015-20 DTD. 06.01.2016.* AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4106 22, and China's below.
China: the same goods (4106 22)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4106 22. 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 |
|---|---|---|---|---|---|---|
| 4106.22.00.00 | Dried hides or skins of goats or kids山羊或小山羊干革 | 8.4%APTA rate, with an APTA certificate of origin | 14% | 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.
Every Chinese code in full
4106.22.00Goatskin or kidskin, dry (crust)
4106.22.00.00Dried hides or skins of goats or kids山羊或小山羊干革
Tanned, without hair经鞣制不带毛
- Unit
- kg
- MFN import duty
- 14%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
None.
Inspection and quarantine
None.
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 (tanned, depilated)制作或保存方法(鞣制无毛)
- 3.Condition (dry or wet)状态(干、湿)
- 4.Types (e.g., reptiles, kid goats)种类(如爬行动物、小山羊)
- 5.Whether derived from wild animals是否源于野生动物
- 6.Specifications (thickness, width, number of sheets)规格(厚度、张幅、张数)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 11.2%
- Ecuador
- 11.9%
- Serbia
- 9.8%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8.4%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 7.6%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4106220000101Goat or kid dry leather (tanned without hair) (goat leather)山羊或小山羊干革(经鞣制不带毛)(山羊皮革)
- 4106220000102Goat or kid dry leather (tanned without hair) (other animal leather not elsewhere specified)山羊或小山羊干革(经鞣制不带毛)(未列出的其他动物皮革)
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
- 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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.