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

HS 4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.

Raw hides and skins (other than furskins) and leather

Customs duty: 10%; 2 tariff items
GST now: 5%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 2% to 4.8%; On Indian goods

Search codesRates as on 19 Oct 2026

Codes under this heading

2 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
4105 10 00	In the wet state (including wet-blue)	10%	5%	kg
4105 30 00	In the dry state (crust)	10%	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 2 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 5%.
Until 21 September 2025 5%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 282	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared	5%

History

GST rate 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

It depends on the goods: the entries below name only some goods under this code, or rate them differently.

Export duty entries that meet this code
Entry	Goods	Export duty
The Second Schedule to the Customs Tariff Act, S.No. 25DNamed goods or on a condition	Tanned or crust skins of sheep or lambs, other than E.I. tanned leather	20%
The Second Schedule to the Customs Tariff Act, S.No. 25FNamed goods or on a condition	E.I. tanned leather	Nil
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. 25DNamed goods or on a condition	Tanned skins of sheep or lambs, other than E.I. tanned leather	20%
Notification 27/2011-Customs, S.No. 25FNamed goods or on a condition	E.I. tanned leather	Nil
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
Notification 27/2011-Customs, S.No. 25JNamed goods or on a condition	Crust leather (hides and skins)	Nil

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared	—	—
410501	Tanned skins of sheep or lambs, without wool on, whether or not split, but not further prepared - Wet Blue Leather	Nil	—
410502	Tanned skins of sheep or lambs, without wool on, whether or not split, but not further prepared - Crust Leather and EI tanned Leather	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

Free: 3 tariff items

China: the same goods (4105)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 4105. 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
4105.10.10.00	Wet blue leather of sheep or lambs蓝湿绵羊或羔羊皮	2.1%APTA rate, with an APTA certificate of origin	14%	13%	0%	ABPQ
4105.10.90.00	Other wet leather of sheep or lambs其他绵羊或羔羊湿革	2%APTA rate, with an APTA certificate of origin	10%	13%	0%	None
4105.30.00.00	Dry leather of sheep or lambs绵羊或羔羊干革	4.8%APTA rate, with an APTA certificate of origin	8%	13%	0%	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.

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

Previous4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared One level upChapter 41Raw hides and skins (other than furskins) and leather Next4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared

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.