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

HS 4112Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

Raw hides and skins (other than furskins) and leather

Customs duty: 10%; 1 tariff item
GST now: 5%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 5.6%; On Indian goods

Search codesRates as on 19 Oct 2026

Codes under this heading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
4112 00 00	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	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 1 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: 1 tariff item

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 5%.
Until 21 September 2025 12%.
Change: Down.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 285	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	12%	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.

Export duty entries that meet this code
Entry	Goods	Export duty
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. 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
4112	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	—	—
411201	Finished leather of sheep/lamb	5.5%	Rs. 11.8 per Sq. ft.
411202	Lining leather of sheep/lamb	4%	Rs. 5.5 per Sq. ft.
411299	Others	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: 1 tariff item

China: the same goods (4112)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4112. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
4112.00.00.00	Prepared sheep or lamb leather加工的绵羊或羔羊皮革	5.6%APTA rate, with an APTA certificate of origin	8%	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

Previous4107Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 One level upChapter 41Raw hides and skins (other than furskins) and leather Next4113Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

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.