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

HS 4107 11 00Full grains, unsplit

Raw hides and skins (other than furskins) and leather › 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 4113

Customs duty: 10%; Tariff rate
GST now: 5%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 5% to 6%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	10%	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

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
APTA	0%	Bangladesh, Laos
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Australia ECTA	0%	Australia
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Oman CEPA20/2026-Customs	0%	Oman
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
APTA	6%	China, South Korea, Sri Lanka
India–EFTA TEPA52/2025-Customs	6%	Norway
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Iceland, Liechtenstein
India–MERCOSUR PTA	8%	Argentina, Brazil, Paraguay, Uruguay
SAPTA	9%	Bangladesh, Bhutan, Sri Lanka, Maldives, Nepal

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

Department Of Animal Husbandry, Dairying And Fisheries (DAHD): a clearance or certificate before the goods arrive, under The Livestock Importation (Amendment) Act,2001.

Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD).

"*Import of seal skin in any form is prohibited as per ITC HS policy**In lieu of amendment in the notification of goi in ministry of agriculture, department of animal husbandry, dairying and fisheries s.o 2666(e) dated 16-10-2014 the following proviso shall be inserted in para 3 sub-para (viii) after the proviso {provided further that for the livestock products listed at serial numbers (xix), (xx) and (xxi) of paragraph 1 which are excluded under the first proviso herein, and for the livestock products listed at serial numbers (xxii) and (xxiii) of that paragraph, no objection certificate from the concerned quarantine officer shall not be required if the authorized officer of manufacturer in exporting country gives a declaration on invoice along with each consignment stating that ¿the product has undergone the irreversible process of tanning}¿. (refer s.o.4593 (e) dated 01-12-2021)*¿"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

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 12%.
Change: Down.

The rules that set it now

GST rate rules in force
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

GST rate 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.

Export duty entries that meet this code
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)

All Industry Rates of duty drawback under this heading
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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.3% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

* 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.* AS PER S.NO 176 OF SCHED. 2 OF ITC HS EXPORT POLICY; EXPORT OF ALL KINDS OF FINISHED LEATHER IS FREE SUBJECT TO THE DEFINITION OF FINISHED LEATHER AT NOTE 1 OF EXPORT LICENSING NOTE OF CH. 41.* 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)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4107 11, and China's below.

China: the same goods (4107 11)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 4107 11. 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
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

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

4107.11.10Whole hides or skins of bovine animals, full grain, not split

4107.11.10.10Full grain unsplit whole hides of endangered wild buffalo全粒面未剖层整张濒危野牛皮

Further processed after tanning or semi-tanning, parchment-dressed经鞣制或半硝后进一步加工,羊皮纸化处理

Unit: kg / sheet
MFN import duty: 6%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
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

Inspection and quarantine

None.

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 (whether surface coated, what substance coated with, etc.)制作或保存方法(表面是否涂覆、涂覆何种物质等)
3.Condition (depilated, full grain, not split; depilated, grain split)状态(无毛全粒面未剖层、无毛粒面剖层)
4.Kind (bovine, equine, etc.)种类(牛、马等)
5.Whether whole是否整张
6.Number of layers of bovine hide (unsplit, grain, split, etc.)牛皮层数(未剖层、头层皮、二层皮等)
7.Specifications (thickness, average area)规格(厚度、平均面积)
8.Colour颜色
9.Use (shoe uppers, luggage, shoe soles, furniture, car seats, belts, etc.)用途(鞋面、箱包、鞋底、家具、汽车座椅、皮带等)
10.GTIN
11.CAS
12.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.6%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 2.4%
Ecuador: 2.4%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 6%
Brunei: 5.3%
Cambodia: 5.3%
South Korea: 5.3%
Laos: 5.3%
Malaysia: 5.3%
New Zealand: 6.4%
Singapore: 5.3%
Thailand: 5.3%
Vietnam: 5.3%
Japan: 5.5%
Indonesia: 5.3%
Philippines: 5.3%
Myanmar: 5.3%

CIQ codes

4107111010999Full grain unsplit whole hides of endangered wild bovines (further prepared after tanning or crusting, parchment-dressed)全粒面未剖层整张濒危野牛皮(经鞣制或半硝后进一步加工,羊皮纸化处理)

4107.11.10.90Full grain unsplit whole bovine hides全粒面未剖层整张牛皮

Further processed after tanning or semi-tanning, parchment-dressed经鞣制或半硝后进一步加工,羊皮纸化处理

Unit: kg / sheet
MFN import duty: 6%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

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 (whether surface coated, what substance coated with, etc.)制作或保存方法(表面是否涂覆、涂覆何种物质等)
3.Condition (depilated, full grain, not split; depilated, grain split)状态(无毛全粒面未剖层、无毛粒面剖层)
4.Kind (bovine, equine, etc.)种类(牛、马等)
5.Whether whole是否整张
6.Number of layers of bovine hide (unsplit, grain, split, etc.)牛皮层数(未剖层、头层皮、二层皮等)
7.Specifications (thickness, average area)规格(厚度、平均面积)
8.Colour颜色
9.Use (shoe uppers, luggage, shoe soles, furniture, car seats, belts, etc.)用途(鞋面、箱包、鞋底、家具、汽车座椅、皮带等)
10.GTIN
11.CAS
12.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.6%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 2.4%
Ecuador: 2.4%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 6%
Brunei: 5.3%
Cambodia: 5.3%
South Korea: 5.3%
Laos: 5.3%
Malaysia: 5.3%
New Zealand: 6.4%
Singapore: 5.3%
Thailand: 5.3%
Vietnam: 5.3%
Japan: 5.5%
Indonesia: 5.3%
Philippines: 5.3%
Myanmar: 5.3%

CIQ codes

4107111090999Whole hides and skins of bovine animals, full grain, unsplit, further prepared after tanning or crusting, parchment-dressed全粒面未剖层整张牛皮(经鞣制或半硝后进一步加工,羊皮纸化处理)

4107.11.20Whole full grain unsplit hides and skins of equine animals

4107.11.20.10Whole 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

Further processed after tanning or semi-tanning, parchment-dressed经鞣制或半硝后进一步加工,羊皮纸化处理

Unit: kg / sheet
MFN import duty: 5%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
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

Inspection and quarantine

None.

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 (whether surface coated, what substance coated with, etc.)制作或保存方法(表面是否涂覆、涂覆何种物质等)
3.Condition (depilated, full grain, not split; depilated, grain split)状态(无毛全粒面未剖层、无毛粒面剖层)
4.Kind (bovine, equine, etc.)种类(牛、马等)
5.Whether whole是否整张
6.Number of layers of bovine hide (unsplit, grain, split, etc.)牛皮层数(未剖层、头层皮、二层皮等)
7.Specifications (thickness, average area)规格(厚度、平均面积)
8.Colour颜色
9.Use (shoe uppers, luggage, shoe soles, furniture, car seats, belts, etc.)用途(鞋面、箱包、鞋底、家具、汽车座椅、皮带等)
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: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 2.7%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4107112010999Full grain unsplit whole hides of endangered equidae (further processed after tanning or semi-tanning, parchment-dressed)全粒面未剖层整张濒危野马科动物皮(经鞣制或半硝后进一步加工,羊皮纸化处理)

4107.11.20.90Full grain unsplit whole hides of equine animals全粒面未剖层整张马科动物皮

Further processed after tanning or semi-tanning, parchment-dressed经鞣制或半硝后进一步加工,羊皮纸化处理

Unit: kg / sheet
MFN import duty: 5%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

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 (whether surface coated, what substance coated with, etc.)制作或保存方法(表面是否涂覆、涂覆何种物质等)
3.Condition (depilated, full grain, not split; depilated, grain split)状态(无毛全粒面未剖层、无毛粒面剖层)
4.Kind (bovine, equine, etc.)种类(牛、马等)
5.Whether whole是否整张
6.Number of layers of bovine hide (unsplit, grain, split, etc.)牛皮层数(未剖层、头层皮、二层皮等)
7.Specifications (thickness, average area)规格(厚度、平均面积)
8.Colour颜色
9.Use (shoe uppers, luggage, shoe soles, furniture, car seats, belts, etc.)用途(鞋面、箱包、鞋底、家具、汽车座椅、皮带等)
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: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 2.7%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4107112090999Full grain unsplit whole hides of equine animals (further prepared after tanning or crusting, parchment-dressed)全粒面未剖层整张马科动物皮(经鞣制或半硝后进一步加工,羊皮纸化处理)

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

Previous4106 92 00In the dry state (crust)One level up4107Leather 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 Next4107 12 00Grain splits

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 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
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.