Tariff item · Chapter 42 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4205 00 90Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut): other
Other articles of leather or of composition leather
- Customs duty
- 10%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- With a condition
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3.9% to 6%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| 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
| 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 |
| ASEAN–India FTA | 5% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| India–Malaysia CECA | 5% | Malaysia |
| India–Singapore CECA | 5% | Singapore |
| 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
- Wildlife Crime Control Bureau (WCCB): a clearance or certificate before the goods arrive, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
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*As per ITC HS policy Import under this CTI is subject to Wild Life (protection) Act, 1972 (as amended from time to time) and Cites.*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
- Condition: Import subject to Wild Life (Protection) Act, 1972 (as amended from time to time) and CITES.
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
| 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 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
- Chemical & Allied Export Promotion Council (CAPEXIL): a clearance or certificate before export, under Foreign Trade Policy.
*AS PER S.NO 176A OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF DOG CHEWS, IS ALLOWED FREELY ,HOWEVER EXPORT OF THE ITEM PRODUCED FROM ANIMAL BY-PRODUCTS IS ALLOWED FREELY TO EUROPEAN UNION SUBJECT TO PRODUCTION OF CONSIGNMENT-WISE SHIPMENT CLEARANCE CERTIFICATE AS SPECIFIED ISSUED BY THE CAPEXIL AND ISSUANCE OF A POST SHIPMENT PRODUCTION PROCESS CERTIFICATE AND/OR HEALTH CERTIFICATE (AS SPECIFIED) CONSIGNMENT-WISE TO THE BUYER.REF NOTN NO.34/2015-20 DTD 13.01.17*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 under DGFT 34/2015-20 of 13 Jan 2017.
- Condition: Export of Dog Chews produced from animal by-products is Free but export to EU is allowed subject to the following conditions:- (i) A ?Shipment Clearance Certificate? is to be issued consignment-wise by CAPEXIL indicating details of the name and address of the exporter, address of the registered plant, IEC of the exporter, plant approval number, nature of export product, quantity, invoice number and date, port of loading (Name of the port) and destination. (ii) After the shipment is made, the exporter shall also provide consignment-wise ?Health Certificate? to the buyer giving details of the product with HS Code, packaging, its origin, destination, vessel name, date of departure, health requirements etc. This Health Certificate would be issued jointly by CAPEXIL and Regional Animal Quarantine Officer, Department of Animal Husbandry & Dairying, Government of India.
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 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.