Subheading · Chapter 42 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4205 00Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut): other articles of leather or of composition leather
Other articles of leather or of composition leather
- Customs duty
- 10%
- 4 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3.9% to 6%
- On Indian goods
Codes under this subheading
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 |
|---|---|---|---|---|
| 4205 00 11 | Welt | 10% | 18% | kg |
| 4205 00 19 | Other | 10% | 18% | kg |
| 4205 00 20 | Leather sofa cover | 10% | 18% | kg |
| 4205 00 90 | Other | 10% | 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 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 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. 147 | Other articles of leather or of composition leathe r | 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 |
|---|---|---|---|
| 4205 | Other articles of leather or of composition leather | — | — |
| 420501 | Leather sofa cover | 5.5% | Rs. 11.8 per Sq. ft. |
| 420502 | Other upholstery including automobile upholstery | 5.5% | Rs. 11.8 per Sq. ft. |
| 420503 | Mats/carpets of leather/ composition leather or of leather in combination with other materials | 1.5% | — |
| 420599 | Other articles of leather/ composition leather or of leather in combination with other materials (including woven mesh /panels/woven belts/braids strips/ laces/luggage tag/ID card holder/ cords in rolls or cut pieces) | 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: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4205 00, and China's below.
China: the same goods (4205 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 7 in force under 4205 00. 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 |
|---|---|---|---|---|---|---|
| 4205.00.10.10 | Seat covers of leather of endangered wild animals含濒危野生动物皮革制的坐具套 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 4205.00.10.90 | Other seat covers of animal leather其他动物皮革制的坐具套 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4205.00.20.10 | Articles of industrial leather or composition leather, made from endangered wild animal leather含濒危野生动物皮革制工业用皮革或再生皮革制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | FE |
| 4205.00.20.90 | Other articles of industrial leather or of composition leather其他工业用皮革或再生皮革制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 4205.00.90.10 | Other articles of leather of endangered wild animals含濒危野生动物皮革的其他制品 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 4205.00.90.20 | Pet articles of leather or of composition leather皮革或再生皮革制宠物用品 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | ABPQ |
| 4205.00.90.90 | Other articles of leather or of composition leather皮革或再生皮革的其他制品 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 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
4205.00.10Seat covers, of leather or composition leather
4205.00.10.10Seat covers of leather of endangered wild animals含濒危野生动物皮革制的坐具套
Including those made of recycled wild animal leather包括再生野生动物皮革制作的
- Unit
- kg
- MFN import duty
- 6%
- 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.Material (leather or reconstituted leather)材质(皮革或再生皮革)
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.GTIN
- 5.CAS
- 6.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%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
RCEP rates
- Australia
- 6%
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- New Zealand
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 4205001010999Seat covers of endangered wild animal leather (including those made of regenerated wild animal leather)含濒危野生动物皮革制的坐具套(包括再生野生动物皮革制作的)
4205.00.10.90Other seat covers of animal leather其他动物皮革制的坐具套
Including those made of reconstituted leather包括再生皮革制作的
- Unit
- kg
- MFN import duty
- 6%
- 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.Material (leather or reconstituted leather)材质(皮革或再生皮革)
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.GTIN
- 5.CAS
- 6.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%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
RCEP rates
- Australia
- 6%
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- New Zealand
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 4205001090999Other animal leather seat covers (incl. those made of reconstituted leather)其他动物皮革制的坐具套(包括再生皮革制作的)
4205.00.20Articles of leather or of composition leather, for machinery, mechanical appliances or other technical uses
4205.00.20.10Articles of industrial leather or composition leather, made from endangered wild animal leather含濒危野生动物皮革制工业用皮革或再生皮革制品
Industrial use means for machines, mechanical appliances or other specialized technical uses工业用指机器、机械器具或其他专门技术用途的
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 35%
- 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.Uses (for mechanical, technical purposes, etc.)用途(机械、技术用等)
- 3.Material (leather or reconstituted leather)材质(皮革或再生皮革)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 3.2%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 4%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4205002010999Industrial leather or composition leather products made from endangered wild animal leather (industrial use refers to machines, mechanical appliances or other specialized technical uses)含濒危野生动物皮革制工业用皮革或再生皮革制品(工业用指机器、机械器具或其他专门技术用途的)
4205.00.20.90Other articles of industrial leather or of composition leather其他工业用皮革或再生皮革制品
Industrial use means for machines, mechanical appliances or other specialized technical uses工业用指机器、机械器具或其他专门技术用途的
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 35%
- 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.Uses (for mechanical, technical purposes, etc.)用途(机械、技术用等)
- 3.Material (leather or reconstituted leather)材质(皮革或再生皮革)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 3.2%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 4%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4205002090999Other articles of leather or of composition leather for industrial use (industrial use refers to for machines, mechanical appliances or other specific technical purposes)其他工业用皮革或再生皮革制品(工业用指机器、机械器具或其他专门技术用途的)
4205.00.90Other articles of leather or of composition leather
4205.00.90.10Other articles of leather of endangered wild animals含濒危野生动物皮革的其他制品
Including those made of recycled wild animal leather包括再生野生动物皮革制作的
- Unit
- kg
- MFN import duty
- 6%
- 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用途
- 3.Material (leather or reconstituted leather)材质(皮革或再生皮革)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.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
- 2.4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
RCEP rates
- Australia
- 9%
- Brunei
- 8%
- Cambodia
- 8%
- South Korea
- 8%
- Laos
- 8%
- Malaysia
- 8%
- New Zealand
- 9.6%
- Singapore
- 8%
- Thailand
- 8%
- Vietnam
- 8%
- Japan
- 8.3%
- Indonesia
- 8%
- Philippines
- 8%
- Myanmar
- 8%
CIQ codes
- 4205009010999Other articles of endangered wild animal leather (including those made of regenerated wild animal leather)含濒危野生动物皮革的其他制品(包括再生野生动物皮革制作的)
4205.00.90.20Pet articles of leather or of composition leather皮革或再生皮革制宠物用品
- Unit
- kg
- MFN import duty
- 6%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
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用途
- 3.Material (leather or reconstituted leather)材质(皮革或再生皮革)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.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
- 2.4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
RCEP rates
- Australia
- 9%
- Brunei
- 8%
- Cambodia
- 8%
- South Korea
- 8%
- Laos
- 8%
- Malaysia
- 8%
- New Zealand
- 9.6%
- Singapore
- 8%
- Thailand
- 8%
- Vietnam
- 8%
- Japan
- 8.3%
- Indonesia
- 8%
- Philippines
- 8%
- Myanmar
- 8%
CIQ codes
- 4205009020999Pet articles of leather or of composition leather皮革或再生皮革制宠物用品
4205.00.90.90Other articles of leather or of composition leather皮革或再生皮革的其他制品
- Unit
- kg
- MFN import duty
- 6%
- 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用途
- 3.Material (leather or reconstituted leather)材质(皮革或再生皮革)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.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
- 2.4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
RCEP rates
- Australia
- 9%
- Brunei
- 8%
- Cambodia
- 8%
- South Korea
- 8%
- Laos
- 8%
- Malaysia
- 8%
- New Zealand
- 9.6%
- Singapore
- 8%
- Thailand
- 8%
- Vietnam
- 8%
- Japan
- 8.3%
- Indonesia
- 8%
- Philippines
- 8%
- Myanmar
- 8%
CIQ codes
- 4205009090999Other articles of leather or of composition leather皮革或再生皮革的其他制品
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.