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

HS 4114 20Patent leather and patent laminated leather, metallised leather

Raw hides and skins (other than furskins) and leather › Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

Customs duty
10%
2 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
9%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 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
4114 20 10Patent leather and patent laminated leather10%5%kg
4114 20 20Metallised leather10%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 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 287Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%1/2017-Central Tax (Rate)
From 22 Sep 20255%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
EntryGoodsExport duty
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. 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
4114Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather4%Rs. 5.5 per Sq. ft.

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

  • Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4114 20, and China's below.

China: the same goods (4114 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4114 20. 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
4114.20.00.00Patent leather and patent laminated leather; metallised leather漆皮及层压漆皮;镀金属皮革9%APTA rate, with an APTA certificate of origin10%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

4114.20.00Patent leather and patent laminated leather; metallised leather

4114.20.00.00Patent leather and patent laminated leather; metallised leather漆皮及层压漆皮;镀金属皮革
Unit
kg
MFN import duty
10%
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.Preparation or preservation method (patent leather, metallized, etc.)制作或保存方法(漆皮、镀金属等)
  • 3.Specification (thickness)规格(厚度)
  • 4.State number of square feet per sheet请注明平方英尺数/张
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
9%
New Zealand
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
4%
Serbia
4%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
9%
RCEP rates
Australia
7.5%
Brunei
7.5%
Cambodia
7.5%
Laos
7.5%
Malaysia
7.5%
New Zealand
8%
Singapore
7.5%
Thailand
7.5%
Vietnam
7.5%
Indonesia
7.5%
Philippines
7.5%
Myanmar
7.5%
CIQ codes
  • 4114200000999Patent leather and patent laminated leather; metallised leather漆皮及层压漆皮;镀金属皮革

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

Previous4102 29OtherOne level up4114Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leatherNext4115 20Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

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.