Heading · Chapter 41 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4107Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4113
Raw hides and skins (other than furskins) and leather
- Customs duty
- 10%
- 6 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5% to 7%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
6 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 |
|---|---|---|---|---|
| 4107 11 00 | Full grains, unsplit | 10% | 5% | kg |
| 4107 12 00 | Grain splits | 10% | 5% | kg |
| 4107 19 00 | Other | 10% | 5% | kg |
| 4107 91 00 | Full grains, unsplit | 10% | 5% | kg |
| 4107 92 00 | Grain splits | 10% | 5% | kg |
| 4107 99 00 | Other | 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 6 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: 6 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 12%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 284 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 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.
| Entry | Goods | Export duty |
|---|---|---|
| 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. 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 |
|---|---|---|---|
| 4107 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | — | — |
| 410701 | Finished leather of bovine animals | 5.5% | Rs. 11.8 per Sq. ft. |
| 410702 | Lining leather of bovine animals | 4% | Rs. 5.5 per Sq. ft. |
| 410799 | Others | 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: 6 tariff items
China: the same goods (4107)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force under 4107. 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 |
|---|---|---|---|---|---|---|
| 4107.11.10.10 | Full grain unsplit whole hides of endangered wild buffalo全粒面未剖层整张濒危野牛皮 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | FE |
| 4107.11.10.90 | Full grain unsplit whole bovine hides全粒面未剖层整张牛皮 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4107.11.20.10 | Whole hides and skins of equine animals, full grain, unsplit, endangered全粒面未剖层整张濒危野马科动物皮 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | FE |
| 4107.11.20.90 | Full grain unsplit whole hides of equine animals全粒面未剖层整张马科动物皮 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4107.12.10.10 | Whole grain split hides or skins of endangered wild buffalo粒面剖层整张濒危野牛皮 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | FE |
| 4107.12.10.90 | Grain split whole bovine hides粒面剖层整张牛皮 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4107.12.20.10 | Grain split, whole hides of endangered equidae粒面剖层整张濒危野马科动物皮 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | FE |
| 4107.12.20.90 | Whole grain splits of equine animals粒面剖层整张马科动物皮 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4107.19.10.10 | Other whole hides and skins of endangered wild bovines and equines for machine belting其他机器带用整张濒危野牛马皮革 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | FE |
| 4107.19.10.90 | Other whole hides of bovine or equine animals for machinery belts其他机器带用整张牛马皮革 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4107.19.90.10 | Other whole hides and skins of endangered wild bovines or equines, leather其他整张濒危野牛马皮革 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 0% | EF |
| 4107.19.90.90 | Other whole hides and skins of bovine or equine animals其他整张牛马皮革 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 0% | None |
| 4107.91.00.10 | Full grain, unsplit, not whole, endangered wild equine hides全粒面未剖层非整张濒危野牛马皮 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | EF |
| 4107.91.00.90 | Full grain, un-split, not whole hides全粒面未剖层非整张革 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4107.92.00.10 | Grain split, non-whole hides of endangered bovidae or equidae leather粒面剖层非整张濒危野牛马皮革 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | FE |
| 4107.92.00.90 | Grain splits, not whole hides粒面剖层非整张革 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4107.99.10.10 | Other machine belts of non-whole hides or skins of endangered wild bovines or equines其他机器带用非整张濒危野牛马皮 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | FE |
| 4107.99.10.90 | Other bovine or equine leather, not whole hides or skins, for machinery belts其他机器带用非整张牛马皮革 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4107.99.90.10 | Other non-whole hides or skins of endangered wild bovines or equines其他非整张濒危野牛马皮革 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 0% | EF |
| 4107.99.90.90 | Other bovine or equine leather, not whole其他非整张牛马皮革 | 7%MFN rate (no APTA concession on this line) | 7% | 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
Previous4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further preparedOne level upChapter 41Raw hides and skins (other than furskins) and leatherNext4112Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
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.