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

HS 4304 00Artificial fur and articles thereof

Furskins and artificial fur; manufactures thereof

Customs duty
10%
3 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6%
On Indian goods
Search codesDuty 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
CodeDescriptionCustoms dutyGST nowUnit
4304 00 11Artificial fur as trimmings and embellishments for garments, made ups, knitwear, plastic and leather goods10%18%kg
4304 00 19Other10%18%kg
4304 00 20Articles of artificial fur10%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: 3 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 152Artificial fur and articles thereof18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
4304Artificial fur and articles thereof——
430401Acrylic fur fabric with or without embroidery and/or with or without metallised yarn1.3%—
430499OthersNil—

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

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4304 00, and China's below.

China: the same goods (4304 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 4304 00. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4304.00.10.00Artificial fur人造毛皮6%APTA rate, with an APTA certificate of origin10%13%13%None
4304.00.20.00Articles of artificial fur人造毛皮制品6%APTA rate, with an APTA certificate of origin10%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

4304.00.10Artificial fur

4304.00.10.00Artificial fur人造毛皮
Unit
kg
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.Material (artificial fur)材质(人造毛皮)
  • 3.GTIN
  • 4.CAS
  • 5.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)
6%
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
  • 4304001000999Artificial fur人造毛皮

4304.00.20Articles of artificial fur

4304.00.20.00Articles of artificial fur人造毛皮制品
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.Material (artificial fur)材质(人造毛皮)
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
14.4%
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)
6%
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
  • 4304002000101Articles of artificial fur (other made up textile articles for ornamentation)人造毛皮制品(其他装饰用纺织制品)
  • 4304002000102Articles of artificial fur (other textile articles)人造毛皮制品(其他纺织制品)

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

Previous4303 90OtherOne level up4304Artificial fur and articles thereofNext4401 11Coniferous

Sources

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.