Tariff item · Chapter 41 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4103 20 00Raw hides and skins (other than furskins) and leather: of reptiles
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 › Of reptiles
- Customs duty
- 0%
- Tariff rate
- GST now
- 5%
- Import policy
- Free
- With a condition
- Export policy
- Prohibited
- Unit
- kg
- Duty in China
- 9%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 0% | 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) | 5% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
No trade agreement gives a lower rate than the duty above on this line.
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 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).
"*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.* Import of seal skin in any form is prohibited as per ITC HS policy. refer DGFT NTFN 59/2015-2020 DT 28-03-2018.*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: Import 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 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. 280 | Other 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 | 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 |
|---|---|---|---|
| 4103 | Other 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 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0% 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 THE SECOND SCHEDULE - EXPORT TARIFF; EXPORT DUTY IS LEVIABLE ON EXPORT OF SNAKE SKIN HIDES, SKINS AND LEATHERS, TANNED AND UNTANNED, ALL SORTS TRANSISTOR CASE/ CAMERA CASE LEATHERS, HYDRAULIC/ PACKING/ BELTING/ WASHER LEATHERS, INDUSTRIAL HARNESS LEATHER, CYCLE SADDLE LEATHERS, PICKING BAND LEATHERS, STRAP/ COMBING LEATHERS RESPECTIVELY. REFER SL. NO. 27, 32, 33(I), 33(II), 33(III), 34, 35, 36 AND 38A OF NTFN 27/2011-CUS DTD. 01-03-2011.* EXPORT OF FINISHED LEATHER, WET BLUE AND EI TANNED LEATHER ALLOWED ONLY FROM 1) SEA PORTS - CHENNAI, MUMBAI (JNPT) & KOLKATA 2) ICDS - KANPUR, TUGHLAKABAD, CHENNAI, MUMBAI, KOLKATA, JALANDHAR, NAGPUR & KHEDA 3) ALL AIRPORTS AND WOULD BE SUBJECT TO INSPECTION PROCEDURE MENTIONED IN DGFT P.N. 23(RE-2013)/2009-14 DTD. 13.08.2013.&P.N. 55(RE-2015)/2015-20 DTD. 06.01.2016.* 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)
- Prohibited.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4103 20, and China's below.
China: the same goods (4103 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 4103 20. 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 |
|---|---|---|---|---|---|---|
| 4103.20.00.10 | Raw 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 |
| 4103.20.00.90 | Other 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 |
- 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
4103.20.00Reptile skins
4103.20.00.10Raw hides and skins of endangered reptiles濒危爬行动物的生皮
- 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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
- 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, untanned制作或保存方法(鲜、干、盐渍、石灰浸渍、浸酸、未鞣
- 3.Type (goats, pigs, reptiles, etc.)种类(山羊、猪、爬行动物等)
- 4.Whether derived from wild animals是否源于野生动物
- 5.Area (unit: square feet)张幅(单位:平方英尺)
- 6.Weight (unit: lb)重量(单位:磅)
- 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.Manufacturer's name (full English name)生产商名称(英文全称)
- 9.Date of contract签约日期
- 10.GTIN
- 11.CAS
- 12.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%
RCEP rates
- Australia
- 4.5%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4103200010101Raw hides and skins of endangered reptiles (crocodile skins)濒危爬行动物的生皮(鳄鱼皮)
- 4103200010102Raw hides and skins of endangered reptiles (lizard skins)濒危爬行动物的生皮(蜥蜴皮)
- 4103200010103Raw hides of endangered reptiles (snake skins)濒危爬行动物的生皮(蛇皮)
- 4103200010104Raw hides and skins of endangered reptiles (python skins)濒危爬行动物的生皮(蟒蛇皮)
- 4103200010105Raw hides and skins of endangered reptiles (other unlisted animal hides and skins)濒危爬行动物的生皮(未列出的其他动物皮张)
4103.20.00.90Other raw hides and skins of reptiles其他爬行动物的生皮
- 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, untanned制作或保存方法(鲜、干、盐渍、石灰浸渍、浸酸、未鞣
- 3.Type (goats, pigs, reptiles, etc.)种类(山羊、猪、爬行动物等)
- 4.Whether derived from wild animals是否源于野生动物
- 5.Area (unit: square feet)张幅(单位:平方英尺)
- 6.Weight (unit: lb)重量(单位:磅)
- 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.Manufacturer's name (full English name)生产商名称(英文全称)
- 9.Date of contract签约日期
- 10.GTIN
- 11.CAS
- 12.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%
RCEP rates
- Australia
- 4.5%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4103200090101Other raw hides and skins of reptiles (crocodile skins)其他爬行动物的生皮(鳄鱼皮)
- 4103200090102Other raw hides and skins of reptiles (lizard skins)其他爬行动物的生皮(蜥蜴皮)
- 4103200090103Other raw hides of reptiles (snake skins)其他爬行动物的生皮(蛇皮)
- 4103200090104Other raw hides and skins of reptiles (python skins)其他爬行动物的生皮(蟒蛇皮)
- 4103200090105Other raw hides and skins of reptiles (other animal hides and skins, not elsewhere specified)其他爬行动物的生皮(未列出的其他动物皮张)
4103.20.00.00Raw hides of reptiles爬行动物的生皮Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 7 Sep 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 3%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 1.1%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 4103200000101Raw hides of reptiles (crocodile skins)爬行动物的生皮(鳄鱼皮)
- 4103200000102Raw hides of reptiles (lizard skins)爬行动物的生皮(蜥蜴皮)
- 4103200000103Raw hides of reptiles (snake skins)爬行动物的生皮(蛇皮)
- 4103200000104Raw hides of reptiles (python skins)爬行动物的生皮(蟒蛇皮)
- 4103200000105Reptile raw hides and skins (other animal hides and skins, not elsewhere specified)爬行动物的生皮(未列出的其他动物皮张)
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 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 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
- 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.