Subheading · Chapter 41 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4102 21Pickled
Raw hides and skins (other than furskins) and leather › Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not with wool on or split, other than those excluded by note 1 (c ) to this chapter
- Customs duty
- Free
- 3 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 8% to 14%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 4102 21 10 | Sheep skins | Free | 5% | kg |
| 4102 21 20 | Lamb skins | Free | 5% | kg |
| 4102 21 30 | Lamb pelt | Free | 5% | 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: Free. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 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 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 279 | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
40% under notification 27/2011-Customs, S.No. 25A (37/2024-Customs).
| Entry | Goods | Export duty |
|---|---|---|
| The Second Schedule to the Customs Tariff Act, S.No. 25AAll goods of this code | Raw hides and skins or Raw skins (excluding raw hides and skins of buffalo) | 40% |
| The Second Schedule to the Customs Tariff Act, S.No. 25GNamed goods or on a condition | finished leather of goat, sheep and bovine animals and of their young ones | Nil |
| Notification 27/2011-Customs, S.No. 25AAll goods of this code | Raw hides and skins or Raw skins (excluding raw hides and skins of buffalo) | 40% |
| Notification 27/2011-Customs, S.No. 25GNamed goods or on a condition | finished leather of goat, sheep and bovine animals and of their young ones | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4102 | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split. | 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 20 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 4102 21, and China's below.
China: the same goods (4102 21)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 4102 21. 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 |
|---|---|---|---|---|---|---|
| 4102.21.10.00 | Sheep or lamb skins, raw, without wool on, pickled, depilated浸酸退鞣不带毛绵羊或羔羊生皮 | 14%MFN rate (no APTA concession on this line) | 14% | 9% | 0% | ABPQ |
| 4102.21.90.00 | Sheep or lamb skins, raw, pickled, not depilated, not tanned浸酸非退鞣不带毛绵羊或羔羊生皮 | 8%APTA rate, with an APTA certificate of origin | 9% | 9% | 0% | ABPQ |
- 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
4102.21.10Sheep or lamb skins, raw, pickled, without wool, reverse tanned
4102.21.10.00Sheep or lamb skins, raw, without wool on, pickled, depilated浸酸退鞣不带毛绵羊或羔羊生皮
Excluding raw hides and skins specified in Note 1(c) to this Chapter本章注释一(三)所述不包括的生皮除外
- Unit
- kg / sheet
- MFN import duty
- 14%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of preparation or preservation (fresh, dried, salted, in brine, pickled, un-)制作或保存方法(鲜、干、盐渍、石灰浸渍、浸酸、未)
- 3.Condition (with hair, without hair)状态(带毛、不带毛)
- 4.Type (lamb, sheep)种类(羔羊、绵羊)
- 5.Hair length (unit: inch)毛长(单位:英寸)
- 6.Area (unit: square feet)张幅(单位:平方英尺)
- 7.Grade (for mixed consignments, state proportion of each grade)等级(若为混装货,请注明各等级占比)
- 8.Use (with hair on, for tanning)用途(毛革一体、制革)
- 9.Manufacturer's name生产商名称
- 10.Date of contract签约日期
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 11.2%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 11.2%
- Serbia
- 9.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 7.6%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4102211000999Sheep or lamb skins, raw, without wool, pickled or delimed (excl. those not covered by Note 1(c) to this Chapter)浸酸退鞣不带毛绵羊或羔羊生皮(本章注释一(三)所述不包括的生皮除外)
4102.21.90Other sheep or lamb skins, raw, pickled, without wool on
4102.21.90.00Sheep or lamb skins, raw, pickled, not depilated, not tanned浸酸非退鞣不带毛绵羊或羔羊生皮
Excluding raw hides and skins specified in Note 1(c) to this Chapter本章注释一(三)所述不包括的生皮除外
- Unit
- kg / sheet
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of preparation or preservation (fresh, dried, salted, in brine, pickled, un-)制作或保存方法(鲜、干、盐渍、石灰浸渍、浸酸、未)
- 3.Condition (with hair, without hair)状态(带毛、不带毛)
- 4.Type (lamb, sheep)种类(羔羊、绵羊)
- 5.Hair length (unit: inch)毛长(单位:英寸)
- 6.Area (unit: square feet)张幅(单位:平方英尺)
- 7.Grade (for mixed consignments, state proportion of each grade)等级(若为混装货,请注明各等级占比)
- 8.Use (with hair on, for tanning)用途(毛革一体、制革)
- 9.Manufacturer's name生产商名称
- 10.Date of contract签约日期
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 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
- 6.3%
- Ecuador
- 0%
- Serbia
- 3.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8%
RCEP rates
- Australia
- 4.5%
- Brunei
- 4.5%
- Cambodia
- 4.5%
- South Korea
- 4.5%
- Laos
- 4.5%
- Malaysia
- 4.5%
- New Zealand
- 5.4%
- Singapore
- 4.5%
- Thailand
- 4.5%
- Vietnam
- 4.5%
- Japan
- 4.9%
- Indonesia
- 4.5%
- Philippines
- 4.5%
- Myanmar
- 4.5%
CIQ codes
- 4102219000999Pickled, not de-haired, sheep or lamb skins, raw (excl. raw hides and skins of heading 4101)浸酸非退鞣不带毛绵羊或羔羊生皮(本章注释一(三)所述不包括的生皮除外)
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
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 19 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.