Heading · Chapter 41 · Section VIII, Raw hides and skins, leather, furskins and articles thereof

HS 4103Raw hides and skins (other than furskins) and leather: other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split, other than those excluded by note 1 (b) or 1 (c) to this chapter

Customs duty
Free
3 tariff items
GST now
5%
Import policy
Free
Export policy
Mostly Free
Prohibited: 1 item
Unit
kg
Duty in China
9% to 14%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

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
4103 20 00Of reptilesFree5%kg
4103 30 00Of swineFree5%kg
4103 90 00OtherFree5%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 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 5%.
  • Until 21 September 2025 5%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 280Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

40% under notification 27/2011-Customs, S.No. 25A (37/2024-Customs).

Export duty entries that meet this code
EntryGoodsExport duty
The Second Schedule to the Customs Tariff Act, S.No. 25AAll goods of this codeRaw 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 conditionfinished leather of goat, sheep and bovine animals and of their young onesNil
Notification 27/2011-Customs, S.No. 25AAll goods of this codeRaw 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 conditionfinished leather of goat, sheep and bovine animals and of their young onesNil

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
4103Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired 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 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items
  • Prohibited: 1 tariff item

China: the same goods (4103)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 10 in force and 1 expired under 4103. 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
4103.20.00.10Raw hides and skins of endangered reptiles濒危爬行动物的生皮9%MFN rate (no APTA concession on this line)9%9%0%FEABPQ
4103.20.00.90Other raw hides and skins of reptiles其他爬行动物的生皮9%MFN rate (no APTA concession on this line)9%9%0%ABPQ
4103.30.00.10Raw hides of babirusa, pygmy hog生鹿豚、姬猪皮9%MFN rate (no APTA concession on this line)9%9%0%ABFEPQ
4103.30.00.90Raw pig skin生猪皮9%MFN rate (no APTA concession on this line)9%9%0%ABPQ
4103.90.11.00Retanned goat skins退鞣山羊板皮14%MFN rate (no APTA concession on this line)14%9%0%ABPQ
4103.90.19.00Non-retanned goat skins非退鞣山羊板皮9%MFN rate (no APTA concession on this line)9%9%0%ABPQ
4103.90.21.00Other tanned hides or skins of goats or kids其他退鞣山羊或小山羊皮14%MFN rate (no APTA concession on this line)14%9%0%ABPQ
4103.90.29.00Other untanned hides or skins of goats or kids其他非退鞣山羊或小山羊皮9%MFN rate (no APTA concession on this line)9%9%0%ABPQ
4103.90.90.10Other raw hides and skins of endangered wild animals其他濒危野生动物生皮9%MFN rate (no APTA concession on this line)9%9%0%ABEFPQ
4103.90.90.90Other raw hides其他生皮9%MFN rate (no APTA concession on this line)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.

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

Previous4102Raw 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, other than those excluded by note 1 (c) to this chapterOne level upChapter 41Raw hides and skins (other than furskins) and leatherNext4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

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.