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

HS 4303 10Articles of apparel and clothing accessories

Furskins and artificial fur; manufactures thereof › Articles of apparel, clothing accessories and other articles of furskin

Customs duty: 10%; 3 tariff items
GST now: 18%
Import policy: Mostly Free; Prohibited: 1 item
Export policy: Mostly Prohibited; Free: 1 item
Unit: kg
Duty in China: 4.5% to 5.5%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

3 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
4303 10 10	Of wild animals covered under the Wild Life (Protection) Act, 1972	10%	18%	kg
4303 10 20	Of animals covered under Convention on International Trade of Endangered Species (CITES), other than those of Tariff Item 4303 10 10	10%	18%	kg
4303 10 90	Other	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 3 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: 2 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. 151	Articles of apparel, clothing accessories and other articles of furskin	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

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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
4303	Articles of apparel, clothing accessories and other articles of fur skin	—	—
430301	Articles of apparel, made of leather and lining of fur skin/artificial fur	4.5%	Rs. 476.6 per Piece
430302	Mats/carpets of furskin / ‘hair on’ leather or of furskin / ‘hair on’ leather in combination with other materials	1.5%	—
430399	Other articles of furskin / ‘hair on’ leather or of furskin / ‘hair on’ leather in combination with other materials	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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

Prohibited: 2 tariff items
Free: 1 tariff item

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4303 10, and China's below.

China: the same goods (4303 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 4303 10. 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
4303.10.10.10	Garments containing furskins of endangered wild animals含濒危野生动物毛皮衣服	4.5%APTA rate, with an APTA certificate of origin	10%	13%	0%	EF
4303.10.10.90	Other articles of apparel, of furskin其他毛皮衣服	4.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	None
4303.10.20.10	Clothing accessories of fur skin of endangered wild animals含濒危野生动物毛皮衣着附件	5.5%APTA rate, with an APTA certificate of origin	10%	13%	0%	EF
4303.10.20.90	Other articles of apparel and clothing accessories, of furskin其他毛皮衣着附件	5.5%APTA rate, with an APTA certificate of origin	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

4303.10.10Articles of apparel, of furskin

4303.10.10.10Garments containing furskins of endangered wild animals含濒危野生动物毛皮衣服

Unit: kg / piece
MFN import duty: 10%
Provisional import duty: None
General import duty: 150%
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 of apparel衣服种类
3.Material (inner, outer)材质(里、外)
4.GTIN
5.CAS
6.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: 9.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4.5%

RCEP rates

Australia: 17.3%
Brunei: 17.3%
Cambodia: 17.3%
Laos: 17.3%
Malaysia: 17.3%
New Zealand: 18.4%
Singapore: 17.3%
Thailand: 17.3%
Vietnam: 17.3%
Indonesia: 17.3%
Philippines: 17.3%
Myanmar: 17.3%

CIQ codes

4303101010999Garments containing furskins of endangered wild animals含濒危野生动物毛皮衣服

4303.10.10.90Other articles of apparel, of furskin其他毛皮衣服

Unit: kg / piece
MFN import duty: 10%
Provisional import duty: None
General import duty: 150%
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 of apparel衣服种类
3.Material (inner, outer)材质(里、外)
4.GTIN
5.CAS
6.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: 9.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4.5%

RCEP rates

Australia: 17.3%
Brunei: 17.3%
Cambodia: 17.3%
Laos: 17.3%
Malaysia: 17.3%
New Zealand: 18.4%
Singapore: 17.3%
Thailand: 17.3%
Vietnam: 17.3%
Indonesia: 17.3%
Philippines: 17.3%
Myanmar: 17.3%

CIQ codes

4303101090999Other articles of apparel, of furskin其他毛皮衣服

4303.10.20Accessories of furskin apparel

4303.10.20.10Clothing accessories of fur skin of endangered wild animals含濒危野生动物毛皮衣着附件

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 150%
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 of apparel衣服种类
3.Material (inner, outer)材质(里、外)
4.GTIN
5.CAS
6.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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 7%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 9%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 9.8%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4303102010999Clothing accessories of fur skin of endangered wild animals含濒危野生动物毛皮衣着附件

4303.10.20.90Other articles of apparel and clothing accessories, of furskin其他毛皮衣着附件

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 150%
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 of apparel衣服种类
3.Material (inner, outer)材质(里、外)
4.GTIN
5.CAS
6.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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 7%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 9%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 9.8%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4303102090999Other articles of apparel and clothing accessories, of furskin其他毛皮衣着附件

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 19Other One level up4303Articles of apparel, clothing accessories and other articles of furskin Next4303 90Other

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.