Subheading · Chapter 42 · Section VIII, Raw hides and skins, leather, furskins and articles thereof

HS 4203 29Articles of apparel and clothing accessories, of leather or of composition leather: other

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

Customs duty: 10%; 3 tariff items
GST now: 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 4%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. 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
4203 29 10	Gloves for use in industry	10%	5% or 18%	kg
4203 29 20	Other gloves	10%	5% or 18%	kg
4203 29 30	Mittens and mitts	10%	5% or 18%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 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: 3 tariff items

GST

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

Now 5% or 18%, depending on the goods.
Until 21 September 2025 12% or 18%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 291	Gloves specially designed for use in sports	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 146	Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	12% or 18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% or 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
4203	Articles of apparel and clothing accessories, of leather or of composition leather	—	—
420301	Articles of apparel, made of leather	4.5%	Rs. 476.6 per Piece
420302	Articles of apparel, made of leather in combination with other materials	4.5%	Rs. 412.3 per Piece
420303	Golf Gloves made of leather	3.6%	Rs. 14.5 per Piece
420304	Golf Gloves made of leather in combination with textile materials	3.6%	Rs. 14.5 per Piece
420305	Gloves for use in industry including cut resistant gloves, heat resistant gloves, garden gloves, work gloves, welding gloves, water resistant gloves and driving gloves, made of leather with or without cotton/synthetic material	4.1%	Rs. 10.6 per Pair
420306	Other gloves made of leather	3.6%	Rs. 48.7 per Pair
420307	Belts (with or without an extra buckle) and bandoliers made of leather, whether or not in combination with synthetic material	4%	Rs. 36.7 per Piece
420308	Aprons made of leather	1.9%	—
420309	Wrist band, tie-pin, necklace made of leather	1.5%	—
420310	Belts (with or without an extra buckle) of PVC	4%	Rs. 36.7 per Piece
420311	Sports gloves, other than Golf gloves, made of leather	3.6%	Rs. 14.5 per Pair
420312	Sports gloves, other than Golf gloves, made of leather in combination with textile materials	3.6%	Rs. 14.5 per Pair
420399	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

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4203 29, and China's below.

China: the same goods (4203 29)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 4203 29. 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
4203.29.10.10	Protective gloves, of endangered wild animal leather含濒危野生动物皮革制的劳保手套	4%APTA rate, with an APTA certificate of origin	10%	13%	0%	FE
4203.29.10.90	Protective gloves, of leather or of composition leather皮革或再生皮革制的劳保手套	4%APTA rate, with an APTA certificate of origin	10%	13%	13%	None
4203.29.90.10	Other gloves, of endangered wild animal leather含濒危野生动物皮革制的其他手套	4%APTA rate, with an APTA certificate of origin	10%	13%	0%	FE
4203.29.90.90	Other gloves, of leather or of composition leather皮革或再生皮革制的其他手套	4%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

4203.29.10Protective gloves, of leather or of composition leather

4203.29.10.10Protective gloves, of endangered wild animal leather含濒危野生动物皮革制的劳保手套

Including those made of recycled wild animal leather包括再生野生动物皮革制作的

Unit: kg / pair
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: 0%
Updated by China: 7 Sep 2026

Licences and certificates

FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书

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.Use (e.g. for sports, labor protection, etc.)用途(专供运动用、劳保用等)
3.Surface material and composition (leather, reconstituted leather to be specified by type of leather)表面材质及成分含量(皮革、再生皮革需具体到皮革种)
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%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 0%
Serbia: 7%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4%

RCEP rates

Australia: 15%
Brunei: 13.3%
Cambodia: 13.3%
South Korea: 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

4203291010999Protective gloves of endangered wild animal leather (incl. those made of reconstituted wild animal leather)含濒危野生动物皮革制的劳保手套(包括再生野生动物皮革制作的)

4203.29.10.90Protective gloves, of leather or of composition leather皮革或再生皮革制的劳保手套

Excluding those made of wild animal leather野生动物皮革制作的除外

Unit: kg / pair
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.Use (e.g. for sports, labor protection, etc.)用途(专供运动用、劳保用等)
3.Surface material and composition (leather, reconstituted leather to be specified by type of leather)表面材质及成分含量(皮革、再生皮革需具体到皮革种)
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%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 0%
Serbia: 7%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4%

RCEP rates

Australia: 15%
Brunei: 13.3%
Cambodia: 13.3%
South Korea: 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

4203291090999Protective gloves of leather or composition leather (excluding those made of wild animal leather)皮革或再生皮革制的劳保手套(野生动物皮革制作的除外)

4203.29.90Gloves, of leather or composition leather, n.e.s.

4203.29.90.10Other gloves, of endangered wild animal leather含濒危野生动物皮革制的其他手套

Including those made of recycled wild animal leather包括再生野生动物皮革制作的

Unit: kg / pair
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: 0%
Updated by China: 7 Sep 2026

Licences and certificates

FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书

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.Use (e.g. for sports, labor protection, etc.)用途(专供运动用、劳保用等)
3.Surface material and composition (leather, reconstituted leather to be specified by type of leather)表面材质及成分含量(皮革、再生皮革需具体到皮革种)
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%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 7%
Serbia: 7%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4%

RCEP rates

Australia: 15%
Brunei: 13.3%
Cambodia: 13.3%
South Korea: 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

4203299010999Other gloves of endangered wild animal leather (incl. those made of reconstituted wild animal leather)含濒危野生动物皮革制的其他手套(包括再生野生动物皮革制作的)

4203.29.90.90Other gloves, of leather or of composition leather皮革或再生皮革制的其他手套

Including mittens or mitts包括连指或露指的

Unit: kg / pair
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.Use (e.g. for sports, labor protection, etc.)用途(专供运动用、劳保用等)
3.Surface material and composition (leather, reconstituted leather to be specified by type of leather)表面材质及成分含量(皮革、再生皮革需具体到皮革种)
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%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 7%
Serbia: 7%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4%

RCEP rates

Australia: 15%
Brunei: 13.3%
Cambodia: 13.3%
South Korea: 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

4203299090999Other gloves, mittens and mitts, of leather or composition leather (incl. fingerless or convertible)皮革或再生皮革制的其他手套(包括连指或露指的)

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

Previous4203 21Specially designed for use in sports One level up4203Articles of apparel and clothing accessories, of leather or of composition leather Next4203 40Other clothing accessories

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.