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

HS 4302 30 00Whole skins and pieces or cuttings thereof, assembled

Furskins and artificial fur; manufactures thereof › 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 4302

Customs duty: 10%; Tariff rate
GST now: 18%
Import policy: Free; With a condition
Export policy: Free
Unit: kg
Duty in China: 20%; 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
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
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–Malaysia CECA	0%	Malaysia
India–Oman CEPA20/2026-Customs	0%	Oman
India–Singapore CECA	0%	Singapore
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	2%	Australia
SAFTA	5%	Sri Lanka
India–EFTA TEPA52/2025-Customs	6%	Norway
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Iceland, Liechtenstein

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.
Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, 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.*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-CITES Certificate[626000], Health Certificate[6360AQ]have been uploaded in (E-SANCHIT) before giving Out-Of-Charge(OOC)*The Importer must upload the Veterinary Health Certificate issued by the exporting country with document code 853AQ1 for the concerned Customs Tariff Items (CTIS) listed in Annexure a (Sl.no 1) of Circular no 24/2022-CUS dtd 28-11-2022.*As per OM dated 20.02.2025 issued by Min of Fisheries, Animal Husbandry and Dairying vide File no.l-110110/17/2017-Trade (E-2957), the mandatory compulsory testing will be carried out through designated laboratories depending upon source animal, be strictly followed.*"

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

Import policy (DGFT ITC(HS))

Free.
Condition: Imports are 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

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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

*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 4302 30, and China's below.

China: the same goods (4302 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 4302 30. 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
4302.30.10.10	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.

Every Chinese code in full

4302.30.10Furskins of squirrel, weasel, mink, fox, otter or lynx, whole, assembled

4302.30.10.10Mink, 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

excluding whole furskins of blue fox, silver fox, mink, kolinsky, and pieces or cuttings thereof兰狐、银狐、水貂、艾虎的整张毛皮及块、片除外

Unit: kg
MFN import duty: 20%
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 (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: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
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: 10.9%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

4302301010999Furskins, tanned or dressed, assembled, of mink, fox, and their pieces or cuttings (excl. whole furskins, pieces or cuttings of blue fox, silver fox, mink, polecat)已鞣已缝制貂皮、狐皮及其块、片(兰狐、银狐、水貂、艾虎的整张毛皮及块、片除外)

4302.30.10.90Furskins, 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

Skins of squirrel, weasel, other marten, otter, marmot, lynx, and pieces or cuttings thereof灰鼠皮、白鼬皮、其他貂皮、水獭皮、旱獭皮、猞猁皮及块、片

Unit: kg
MFN import duty: 20%
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 (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: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
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: 10.9%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

4302301090999Tanned or dressed furskins of precious endangered animals, assembled (squirrel, ermine, other mink, otter, marmot, lynx furskins and pieces or cuttings thereof)已鞣已缝制的贵重濒危动物毛皮及其块、片(灰鼠皮、白鼬皮、其他貂皮、水獭皮、旱獭皮、猞猁皮及块、片)

4302.30.90Other furskins, tanned or dressed, whole, and pieces or cuttings thereof, sewn

4302.30.90.10Other whole furskins of endangered wild animals, tanned or dressed, assembled已鞣缝的其他整张濒危野生毛皮

Including in blocks, pieces包括块、片

Unit: kg
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: 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%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Ecuador: 16%
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

4302309010999Other tanned or dressed furskins, whole, of endangered wild animals (incl. pieces or cuttings)已鞣缝的其他整张濒危野生毛皮(包括块、片)

4302.30.90.90Other 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

Unit: kg
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, 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%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Ecuador: 16%
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

4302309090999Other 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

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

Previous4302 20 00Heads, tails, paws and other pieces or cuttings, not assembled 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 10 10Of wild animals covered under the Wild Life (Protection) Act, 1972

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.