Subheading · Chapter 42 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4202 12Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, travelling-bags , insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes , cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper: with outer surface of plastic or of textile materials
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) › Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
- Customs duty
- 15%
- 9 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 6.5%
- On Indian goods
Codes under this subheading
9 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 |
|---|---|---|---|---|
| 4202 12 10 | Toilet-cases | 15% | 18% | units |
| 4202 12 20 | Plastic moulded suit-cases | 15% | 18% | units |
| 4202 12 30 | Plastic moulded brief-cases | 15% | 18% | units |
| 4202 12 40 | Satchels | 15% | 18% | units |
| 4202 12 50 | Other travel-goods | 15% | 18% | units |
| 4202 12 60 | Brief-cases | 15% | 18% | units |
| 4202 12 70 | Executive-cases other than plastic moulded | 15% | 18% | units |
| 4202 12 80 | Vanity-cases | 15% | 18% | units |
| 4202 12 90 | Other | 15% | 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 9 tariff items: 15%. 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: 9 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 145 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, specta cle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4202 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paper-board, or wholly or mainly covered with such materials or with paper | — | — |
| 420201 | Trunks, suit-cases, vanity-cases, executive-cases (including laptop bags, computer-tablet covers), brief- cases, school satchels, backpacks/ rucksacks, travelling bags/ luggages and similar containers | — | — |
| 42020101 | Of leather, of composition leather or of patent leather | 6.5% | Rs. 351 per Piece |
| 42020102 | Of PVC | 6.5% | Rs. 232 per Piece |
| 42020103 | Of textile material | 4.5% | Rs. 74.9 per Piece |
| 42020199 | Others | 1.5% | — |
| 420202 | Hand-bags or shopping bags, whether or not with shoulder strap, including those without handle; organizer, file-folders, note-cases with closing devices | — | — |
| 42020201 | Leather woven/braided hand-bag | 5.3% | Rs. 251.2 per Piece |
| 42020202 | Others of leather, of composition leather or of patent leather | 5% | Rs. 208.8 per Piece |
| 42020203 | Of cotton | 2.6% | Rs. 40.5 per Kg |
| 42020204 | Of PVC | 6.5% | Rs. 144.7 per Piece |
| 42020205 | Of leather, in combination with textile material | 4.5% | Rs. 252.2 per Piece |
| 42020299 | Others | 1.5% | — |
| 420203 | Articles of a kind normally carried in the pocket or in the handbag | — | — |
| 42020301 | Of leather, of composition leather or of patent leather | 5.3% | Rs. 78.9 per Piece |
| 42020302 | Of PVC | 4.4% | Rs. 45.2 per Piece |
| 42020303 | Of leather, in combination with textile material | 1.9% | — |
| 42020399 | Others | 1.5% | — |
| 420204 | Other articles | — | — |
| 42020401 | Of leather, of composition leather or of patent leather | 5.3% | Rs. 78.9 per Piece |
| 42020402 | Of Plastic and /or of textile material | 4.4% | Rs. 33.7 per Piece |
| 42020499 | 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: 9 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4202 12, and China's below.
China: the same goods (4202 12)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 4202 12. 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 |
|---|---|---|---|---|---|---|
| 4202.12.10.00 | Trunks, suitcases, etc., with outer surface of plastics or textile materials以塑料或纺织材料作面的衣箱 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4202.12.90.00 | Other cases and bags with outer surface of plastics or textile materials以塑料或纺织材料作面的其他箱包 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | 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
4202.12.10Trunks, suitcases, etc., with outer surface of plastics or textile materials
4202.12.10.00Trunks, suitcases, etc., with outer surface of plastics or textile materials以塑料或纺织材料作面的衣箱
- Unit
- kg / piece
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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.Type (trunks, suitcases, small handbags, etc.)种类(衣箱、提箱、小手袋等)
- 3.Surface material and composition (plastics, textile materials, etc.)表面材质及成分含量(塑料、纺织物等)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model No.款号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.2%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 15%
- Brunei
- 13.3%
- Cambodia
- 13.3%
- Laos
- 13.3%
- Malaysia
- 13.3%
- New Zealand
- 16%
- Singapore
- 13.3%
- Thailand
- 13.3%
- Vietnam
- 13.3%
- Japan
- 13.8%
- Indonesia
- 13.3%
- Philippines
- 13.3%
- Myanmar
- 13.3%
CIQ codes
- 4202121000101Trunks with outer surface of plastics or textile materials (plastics type)以塑料或纺织材料作面的衣箱(塑料类)
- 4202121000102Trunks, cases, with outer surface of plastics or textile materials (textile materials)以塑料或纺织材料作面的衣箱(纺织材料类)
4202.12.90Suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of plastics or of textile materials
4202.12.90.00Other cases and bags with outer surface of plastics or textile materials以塑料或纺织材料作面的其他箱包
Including trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers包括提箱、小手袋、公文箱、公文包、书包及类似容器
- Unit
- kg / piece
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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.Type (trunks, suitcases, small handbags, etc.)种类(衣箱、提箱、小手袋等)
- 3.Surface material and composition (plastics, textile materials, etc.)表面材质及成分含量(塑料、纺织物等)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model No.款号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 4%
- Ecuador
- 8%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 10%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 10.9%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 4202129000101Other trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of plastics or of textile materials (plastic cases)以塑料或纺织材料作面的其他箱包(包括提箱、小手袋、公文箱、公文包、书包及类似容器)(塑料箱)
- 4202129000102Other trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of plastics or textile materials (textile material cases)以塑料或纺织材料作面的其他箱包(包括提箱、小手袋、公文箱、公文包、书包及类似容器)(纺织材料箱)
- 4202129000103Other trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of plastics or of textile materials (children's plastic bags)以塑料或纺织材料作面的其他箱包(包括提箱、小手袋、公文箱、公文包、书包及类似容器)(儿童用塑料包)
- 4202129000104Other trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of plastics or of textile materials (excluding plastic bags for children)以塑料或纺织材料作面的其他箱包(包括提箱、小手袋、公文箱、公文包、书包及类似容器)(非儿童用塑料包)
- 4202129000105Other trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of plastics or of textile materials (children's bags of textile materials)以塑料或纺织材料作面的其他箱包(包括提箱、小手袋、公文箱、公文包、书包及类似容器)(儿童用纺织材料包)
- 4202129000106Other trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of plastics or of textile materials (textile material bags, not for children)以塑料或纺织材料作面的其他箱包(包括提箱、小手袋、公文箱、公文包、书包及类似容器)(非儿童用纺织材料包)
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
Previous4202 11With outer surface of leather or of composition leatherOne level up4202Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, travelling-bags , insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes , cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paperNext4202 19Other
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.