Heading · Chapter 43 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4301Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4102
Furskins and artificial fur; manufactures thereof
- Customs duty
- 0% to 15%
- 5 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Mostly Free
- Prohibited: 2 items
- Unit
- kg or units
- Duty in China
- 10% to 20%
- On Indian goods
Codes under this heading
5 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 |
|---|---|---|---|---|
| 4301 10 00 | Of mink, whole, with or without head, tail or paws | 15% | 18% | units |
| 4301 30 00 | Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws | Free | 18% | units |
| 4301 60 00 | Of fox, whole, with or without head, tail or paws | 15% | 18% | units |
| 4301 80 00 | Other furskins, whole, with or without head, tail or paws | 15% | 18% | units |
| 4301 90 00 | Heads, tails, paws and other pieces or cuttings, suitable for furriers’ use | 15% | 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 5 tariff items: 0% to 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: 5 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. 149 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. | 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
40% under notification 27/2011-Customs, S.No. 25H (37/2024-Customs).
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4301 | Raw fur skins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of headings 4101, 4102 or 4103 | Nil | — |
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
- Prohibited: 2 tariff items
China: the same goods (4301)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force under 4301. 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 |
|---|---|---|---|---|---|---|
| 4301.10.00.00 | Whole raw mink furskins整张生水貂皮 | 10%China's provisional rate, lower than MFN | 15% | 9% | 0% | ABPQ |
| 4301.30.00.00 | Raw furskins, whole, of Astrakhan or similar lambs阿斯特拉罕等羔羊的整张生毛皮 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 0% | ABPQ |
| 4301.60.00.10 | Whole raw endangered fox furskins整张濒危生狐皮 | 10%China's provisional rate, lower than MFN | 20% | 9% | 0% | AFEBPQ |
| 4301.60.00.90 | Other whole raw fox furskins其他整张生狐皮 | 10%China's provisional rate, lower than MFN | 20% | 9% | 0% | ABPQ |
| 4301.80.10.10 | Whole raw endangered wild rabbit skins整张生濒危野兔皮 | 14%APTA rate, with an APTA certificate of origin | 20% | 9% | 0% | AFEBPQ |
| 4301.80.10.90 | Whole raw rabbit skins整张生兔皮 | 14%APTA rate, with an APTA certificate of origin | 20% | 9% | 0% | ABPQ |
| 4301.80.90.10 | Other raw endangered wild animal furskins, whole整张的其他生濒危野生动物毛皮 | 10%China's provisional rate, lower than MFN | 20% | 9% | 0% | ABEFPQ |
| 4301.80.90.90 | Other whole raw furskins整张的其他生毛皮 | 10%China's provisional rate, lower than MFN | 20% | 9% | 0% | ABPQ |
| 4301.90.10.00 | Untanned weasel tails未鞣制的黄鼠狼尾 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 0% | ABEFPQ |
| 4301.90.90.10 | Other untanned heads and tails of endangered wild animals其他濒危野生动物未鞣头尾 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 0% | ABFEPQ |
| 4301.90.90.90 | Other untanned heads, tails, suitable for processing into furskins适合加工皮货用的其他未鞣头、尾 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 0% | ABPQ |
- 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.
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.