HS 4114 20 10Patent leather and patent laminated leather

Customs duty

Lower duty under trade agreements

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.
• Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.

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 DT 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) DT 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.4953(e) dtd 02-12-2021.*as per pr.adg(ices) letter f.no.dgsys/app/ices/4/2021/-o/o adg-ices-dgs-delhi/1919 dtd 08-08-022, office memorandum f.no.l-110110/17/2017-trade part(1)(e-15243) dtd 17-12-2021 issued by dept of animal husbandary and dairying exempts goods as per said om from quarantine subject to a condition that the authorized officer in the exporting country has to give a declaration on the invoice alongwith each consignment stating that the product has undergone the irreversible process of tanning. it has been clarified that the consignments that comply with this condition need not require NOC from AQCS. in the absences of the above stated declaration customs may consider to draw samples for doing applicable testing in consultation with the concerned regional officer/quarantine officer, animal quarantine and certifications services at the cost of the importer.*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-health certificate [6360aq] / 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 and the same have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC). in the absences of the above stated declaration the propoer officer of customs may consider to draw samples for doing applicable testing in consultation with the concerned regional officer / quarantine officer, animal quarantine and certifications services at the cost of the importer before giving out-of-charge(OOC)*the importer must give the following declaration under statement code aq002 at item level for the CTIS listed in annexure b ) of circular no 24/2022-CUS dtd 28-11-2022: ¿i certify that the invoice issued by authorised officer of manufacturer in the exporting country contains a declaration that the product has undergone the irreversible process of tanning in terms of o.m vide f.no. l110110/17/2017-trade-part(1) (e-15243) dtd 17.12.2021.¿"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

• Free.

The rules that set it now

History

Export duty

It depends on the goods: the entries below name only some goods under this code, or rate them differently.

Duty drawback (All Industry Rates)

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): 1.3% of the FOB value, until 31 Dec 2026.
• RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% 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.* 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.

Every Chinese code in full