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

HS 4205 00 20Leather sofa cover

Articles 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

Customs duty: 10%; Tariff rate
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 3.9% to 6%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	10%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Oman CEPA20/2026-Customs	0%	Oman
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA	4.3%	Australia
ASEAN–India FTA	5%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA	5%	Malaysia
SAFTA	5%	Sri Lanka
SAPTA	5%	Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs	6%	Norway
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Iceland, Liechtenstein
India–Mauritius CECPA	7.5%	Mauritius
India–MERCOSUR PTA	8%	Argentina, Brazil, Paraguay, Uruguay

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

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

Documents: Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Certificate (WCCB).

*Import of Seal Skin in any form is Prohibited as per ITC HS policy*

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

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 147	Other articles of leather or of composition leathe r	18%

History

GST rate 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)

All Industry Rates of duty drawback under this heading
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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.1% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.7% 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 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.

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's tariff for these goods
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

Previous4205 00 19Other One level up4205 00Other articles of leather or of composition leather Next4205 00 90Other

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.