Subheading · Chapter 43 · Section VIII, Raw hides and skins, leather, furskins and articles thereof

HS 4302 19Tanned 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: other

Furskins and artificial fur; manufactures thereof

Customs duty: 10%; 5 tariff items
GST now: 18%
Import policy: Mostly Free; Prohibited: 1 item
Export policy: Mostly Free; Prohibited: 1 item
Unit: units
Duty in China: 7% to 20%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
4302 19 10	Calf skins, with hair on, tanned or dressed	10%	18%	units
4302 19 20	Hides or skins of other bovine and equine animals with hair on, tanned or dressed	10%	18%	units
4302 19 30	Goat (Common) and kid skins with hair on, tanned or dressed	10%	18%	units
4302 19 40	Tiger-cat skins	10%	18%	units
4302 19 90	Hides and skins of oher animals with hair on, tanned or dressed	10%	18%	units

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: 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
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

GST rate rules in force
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

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

20% under notification 27/2011-Customs, S.No. 25I (37/2024-Customs).

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
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: 4 tariff items
Prohibited: 1 tariff item

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4302 19, and China's below.

China: the same goods (4302 19)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force under 4302 19. 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
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

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

4302.19.10Whole undressed furskins of squirrel, stoat, mink, fox, otter or lynx

4302.19.10.10Tanned, not further prepared, furskins of endangered fox已鞣未缝制的濒危狐皮

Excluding blue fox and silver fox furskins兰狐皮、银狐皮除外

Unit: kg / sheet
MFN import duty: 10%
Provisional import duty: None
General import duty: 130%
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

EEndangered species export permit濒危物种允许出口证明书
FEndangered species import permit濒危物种允许进口证明书

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.Type (blue fox, blue frost fox skins, etc.)种类(蓝狐、蓝霜狐皮等)
3.Preparation or preservation method (tanned furskins, not assembled or assembled)制作或保存方法(鞣制未缝制或已缝制毛皮)
4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
5.Size (No. 50, No. 40, etc.)尺寸(50号、40号等)
6.Colour (dark, light)颜色(深、浅)
7.Quality (e.g., 'Shijia Huangguan', 'Shijia-grade')质量(世家皇冠、世家级等)
8.Whether from auction and auction date是否来自拍卖会及拍卖会日期
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 0%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 7%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4302191010999Tanned, unsewn furskins of endangered foxes (excl. blue fox, silver fox)已鞣未缝制的濒危狐皮(兰狐皮、银狐皮除外)

4302.19.10.20Tanned 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

Unit: kg / sheet
MFN import duty: 10%
Provisional import duty: None
General import duty: 130%
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.Type (blue fox, blue frost fox skins, etc.)种类(蓝狐、蓝霜狐皮等)
3.Preparation or preservation method (tanned furskins, not assembled or assembled)制作或保存方法(鞣制未缝制或已缝制毛皮)
4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
5.Size (No. 50, No. 40, etc.)尺寸(50号、40号等)
6.Colour (dark, light)颜色(深、浅)
7.Quality (e.g., 'Shijia Huangguan', 'Shijia-grade')质量(世家皇冠、世家级等)
8.Whether from auction and auction date是否来自拍卖会及拍卖会日期
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 0%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 7%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4302191020999Tanned 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

4302.19.10.90Tanned 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

Skins of grey squirrel, stoat, other minks, otter, marmot, lynx灰鼠皮、白鼬皮、其他貂皮、水獭皮、旱獭皮、猞猁皮

Unit: kg / sheet
MFN import duty: 10%
Provisional import duty: None
General import duty: 130%
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

EEndangered species export permit濒危物种允许出口证明书
FEndangered species import permit濒危物种允许进口证明书

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.Type (blue fox, blue frost fox skins, etc.)种类(蓝狐、蓝霜狐皮等)
3.Preparation or preservation method (tanned furskins, not assembled or assembled)制作或保存方法(鞣制未缝制或已缝制毛皮)
4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
5.Size (No. 50, No. 40, etc.)尺寸(50号、40号等)
6.Colour (dark, light)颜色(深、浅)
7.Quality (e.g., 'Shijia Huangguan', 'Shijia-grade')质量(世家皇冠、世家级等)
8.Whether from auction and auction date是否来自拍卖会及拍卖会日期
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 0%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 7%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4302191090999Other tanned or dressed furskins of precious endangered animals, not assembled (squirrel, ermine, other mink, otter, marmot, lynx)已鞣未缝制的其他贵重濒危动物毛皮(灰鼠皮、白鼬皮、其他貂皮、水獭皮、旱獭皮、猞猁皮)

4302.19.20Whole undressed rabbit skins

4302.19.20.10Tanned or dressed whole skins of endangered wild rabbits, not assembled已鞣未缝制的整张濒危野兔皮

Whether or not with heads, tails or claws不论是否带头、尾或爪

Unit: kg / sheet
MFN import duty: 10%
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.Type (rabbit skins, etc.)种类(兔皮等)
3.Preparation or preservation method (tanned furskins, not assembled or assembled)制作或保存方法(鞣制未缝制或已缝制毛皮)
4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
5.Specification规格
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4302192010999Tanned or dressed whole hides or skins of endangered wild hares, not assembled (whether or not with head, tail or paws)已鞣未缝制的整张濒危野兔皮(不论是否带头、尾或爪)

4302.19.20.90Whole rabbit furskins, tanned or dressed, not assembled已鞣未缝制的整张兔皮

Whether or not with heads, tails or claws不论是否带头,尾或爪

Unit: kg / sheet
MFN import duty: 10%
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.Type (rabbit skins, etc.)种类(兔皮等)
3.Preparation or preservation method (tanned furskins, not assembled or assembled)制作或保存方法(鞣制未缝制或已缝制毛皮)
4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
5.Specification规格
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4302192090999Whole tanned undressed rabbit skins (whether or not with head, tail or paws)已鞣未缝制的整张兔皮(不论是否带头,尾或爪)

4302.19.30Whole raw skins of Astrakhan, Broadtail, Karakul, Persian lamb and similar lambs, Indian, Chinese or Mongolian lamb

4302.19.30.00Tanned 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

Also incl. Karakul, Persian, Indian, Chinese or Mongolian lambskins还包括喀拉科尔,波斯,印度,中国或蒙古羔羊皮

Unit: kg / sheet
MFN import duty: 20%
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.Type (Chinese lamb, Persian lamb, etc.)种类(中国羔羊、波斯羔羊等)
3.Preparation or preservation method (tanned furskins, not assembled or assembled)制作或保存方法(鞣制未缝制或已缝制毛皮)
4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
5.Specification规格
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Ecuador: 17%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

4302193000999Tanned or dressed whole skins of Astrakan, Karakul, Persian, Indian, Chinese or Mongolian lamb, not assembled已鞣未缝制阿斯特拉罕等羔羊皮(还包括喀拉科尔,波斯,印度,中国或蒙古羔羊皮)

4302.19.90Whole furskins, not assembled, not elsewhere specified or included

4302.19.90.10Other 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

Unit: kg / sheet
MFN import duty: 10%
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

EEndangered species export permit濒危物种允许出口证明书
FEndangered species import permit濒危物种允许进口证明书

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.Type (Chinese lamb, Persian lamb, fox, rabbit, etc.)种类(中国羔羊、波斯羔羊、狐皮、兔皮等)
3.Preparation or preservation method (tanned furskins, not assembled or assembled)制作或保存方法(鞣制未缝制或已缝制毛皮)
4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
5.Specification规格
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 0%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4302199010999Other 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

4302.19.90.90Other furskins, tanned or dressed, not assembled已鞣未缝制的其他毛皮

Unit: kg / sheet
MFN import duty: 10%
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.Type (Chinese lamb, Persian lamb, fox, rabbit, etc.)种类(中国羔羊、波斯羔羊、狐皮、兔皮等)
3.Preparation or preservation method (tanned furskins, not assembled or assembled)制作或保存方法(鞣制未缝制或已缝制毛皮)
4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
5.Specification规格
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 0%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4302199090999Other furskins, tanned or dressed, not assembled已鞣未缝制的其他毛皮

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 00Other articles of leather or of composition leather One level up4302Tanned 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 Next4303 10Articles of apparel and clothing accessories

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.