Heading · Chapter 43 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4302Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4302
Furskins and artificial fur; manufactures thereof
- Customs duty
- 10%
- 8 tariff items
- GST now
- 18%
- Import policy
- Mostly Free
- Prohibited: 1 item
- Export policy
- Mostly Free
- Prohibited: 1 item
- Unit
- kg or units
- Duty in China
- 7% to 20%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
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 |
|---|---|---|---|---|
| 4302 11 00 | Of mink | 10% | 18% | units |
| 4302 19 | Other | 10% | 18% | units |
| 4302 20 00 | Heads, tails, paws and other pieces or cuttings, not assembled | 10% | 18% | kg |
| 4302 30 00 | Whole skins and pieces or cuttings thereof, assembled | 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 8 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: 7 tariff items
- Prohibited: 1 tariff item
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. 150 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 | 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
20% under notification 27/2011-Customs, S.No. 25I (37/2024-Customs).
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4302 | Tanned or dressed fur skins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 | 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: 7 tariff items
- Prohibited: 1 tariff item
China: the same goods (4302)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 15 in force under 4302. 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 |
|---|---|---|---|---|---|---|
| 4302.11.00.00 | Tanned, unsown whole mink skins已鞣未缝制的整张水貂皮 | 8.4%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | None |
| 4302.19.10.10 | Tanned, not further prepared, furskins of endangered fox已鞣未缝制的濒危狐皮 | 7%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | EF |
| 4302.19.10.20 | Tanned or dressed blue fox furskins, not assembled; tanned or dressed silver fox furskins, not assembled已鞣未缝制的兰狐皮、银狐皮 | 7%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4302.19.10.90 | Tanned or dressed furskins of other precious endangered animals, not assembled已鞣未缝制的其他贵重濒危动物毛皮 | 7%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | EF |
| 4302.19.20.10 | Tanned or dressed whole skins of endangered wild rabbits, not assembled已鞣未缝制的整张濒危野兔皮 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | FE |
| 4302.19.20.90 | Whole rabbit furskins, tanned or dressed, not assembled已鞣未缝制的整张兔皮 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 4302.19.30.00 | Tanned or dressed lambskins of Astrakhan, Karakul, Persian, Broadtail or similar lambs, not assembled已鞣未缝制阿斯特拉罕等羔羊皮 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | None |
| 4302.19.90.10 | Other furskins of endangered wild animals, tanned or dressed, not assembled已鞣未缝制其他濒危野生动物毛皮 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | EF |
| 4302.19.90.90 | Other furskins, tanned or dressed, not assembled已鞣未缝制的其他毛皮 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 4302.20.00.10 | Tanned or dressed heads, tails, paws, etc. of endangered wild animals, not assembled已鞣未缝濒危野生动物头、尾、爪等 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 0% | EF |
| 4302.20.00.90 | Tanned or dressed heads, tails, paws and other pieces or cuttings, not assembled已鞣未缝制的头,尾,爪及其他块片 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | None |
| 4302.30.10.10 | Mink, fox furskins, tanned or dressed, assembled, whole or in pieces or cuttings已鞣已缝制貂皮、狐皮及其块、片 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 0% | EF |
| 4302.30.10.90 | Furskins, tanned or dressed, assembled, of precious endangered animals, and pieces or cuttings thereof已鞣已缝制的贵重濒危动物毛皮及其块、片 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 0% | EF |
| 4302.30.90.10 | Other whole furskins of endangered wild animals, tanned or dressed, assembled已鞣缝的其他整张濒危野生毛皮 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 0% | EF |
| 4302.30.90.90 | Other furskins, tanned or dressed, assembled, whole or in pieces or cuttings已鞣已缝制的其他整张毛皮及块片 | 20%MFN rate (no APTA concession on this line) | 20% | 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.
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
Previous4301Raw 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 4103One level upChapter 43Furskins and artificial fur; manufactures thereofNext4303Articles of apparel, clothing accessories and other articles of furskin
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.