Heading · Chapter 41 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4113Leather 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
Raw hides and skins (other than furskins) and leather
- Customs duty
- 10%
- 4 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Mostly Free
- Prohibited: 1 item
- Unit
- kg
- Duty in China
- 9.8% to 14%
- On Indian goods
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 |
|---|---|---|---|---|
| 4113 10 00 | Of goats or kids | 10% | 5% | kg |
| 4113 20 00 | Of swine | 10% | 5% | kg |
| 4113 30 00 | Of reptiles | 10% | 5% | kg |
| 4113 90 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: 4 tariff items
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 286 | Leather 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 | 5% |
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.
| 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4113 | Leather 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 | — | — |
| 411301 | Finished leather of goat/kid | 5.5% | Rs. 11.8 per Sq. ft. |
| 411302 | Lining leather of goat/kid | 4% | Rs. 5.5 per Sq. ft. |
| 411399 | 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: 3 tariff items
- Prohibited: 1 tariff item
China: the same goods (4113)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 7 in force and 1 expired under 4113. 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 |
|---|---|---|---|---|---|---|
| 4113.10.00.00 | Worked goat or kid leather加工的山羊或小山羊皮革 | 9.8%APTA rate, with an APTA certificate of origin | 14% | 13% | 0% | None |
| 4113.20.00.10 | Prepared babirusa or pygmy hog leather加工的鹿豚、姬猪皮革 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 0% | EF |
| 4113.20.00.90 | Prepared pig leather加工的猪皮革 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 0% | None |
| 4113.30.00.10 | Worked leather of endangered reptiles加工的濒危爬行动物皮革 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 0% | FE |
| 4113.30.00.90 | Other worked reptile leather加工的其他爬行动物皮革 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 0% | None |
| 4113.90.00.10 | Other processed leather of endangered wild animals加工的其他濒危野生动物皮革 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 0% | FE |
| 4113.90.00.90 | Other leather of animals, processed加工的其他动物皮革 | 14%MFN rate (no APTA concession on this line) | 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.
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'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.