Heading · Chapter 42 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4202Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, travelling-bags , insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes , cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
- Customs duty
- 15%
- 44 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 3.9% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
12 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 |
|---|---|---|---|---|
| 4202 11 | With outer surface of leather or of composition leather | 15% | 18% | units |
| 4202 12 | With outer surface of plastic or of textile materials | 15% | 18% | units |
| 4202 19 | Other | 15% | 18% | units |
| 4202 21 | With outer surface of leather or of composition leather | 15% | 18% | units |
| 4202 22 | With outer surface of sheeting of plastics or of textile materials | 15% | 5% | units |
| 4202 29 | Other | 15% | 5% | units |
| 4202 31 | With outer surface of leather or of composition leather | 15% | 18% | units |
| 4202 32 | With outer surface of sheeting of plastics or of textile materials | 15% | 5% | units |
| 4202 39 | Other | 15% | 5% | units |
| 4202 91 00 | With outer surface of leather or of composition leather | 15% | 18% | units |
| 4202 92 00 | With outer surface of sheeting of plastics or of textile materials | 15% | 18% | units |
| 4202 99 00 | Other | 15% | 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 44 tariff items: 15%. 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: 44 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 145 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, specta cle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4202 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paper-board, or wholly or mainly covered with such materials or with paper | — | — |
| 420201 | Trunks, suit-cases, vanity-cases, executive-cases (including laptop bags, computer-tablet covers), brief- cases, school satchels, backpacks/ rucksacks, travelling bags/ luggages and similar containers | — | — |
| 42020101 | Of leather, of composition leather or of patent leather | 6.5% | Rs. 351 per Piece |
| 42020102 | Of PVC | 6.5% | Rs. 232 per Piece |
| 42020103 | Of textile material | 4.5% | Rs. 74.9 per Piece |
| 42020199 | Others | 1.5% | — |
| 420202 | Hand-bags or shopping bags, whether or not with shoulder strap, including those without handle; organizer, file-folders, note-cases with closing devices | — | — |
| 42020201 | Leather woven/braided hand-bag | 5.3% | Rs. 251.2 per Piece |
| 42020202 | Others of leather, of composition leather or of patent leather | 5% | Rs. 208.8 per Piece |
| 42020203 | Of cotton | 2.6% | Rs. 40.5 per Kg |
| 42020204 | Of PVC | 6.5% | Rs. 144.7 per Piece |
| 42020205 | Of leather, in combination with textile material | 4.5% | Rs. 252.2 per Piece |
| 42020299 | Others | 1.5% | — |
| 420203 | Articles of a kind normally carried in the pocket or in the handbag | — | — |
| 42020301 | Of leather, of composition leather or of patent leather | 5.3% | Rs. 78.9 per Piece |
| 42020302 | Of PVC | 4.4% | Rs. 45.2 per Piece |
| 42020303 | Of leather, in combination with textile material | 1.9% | — |
| 42020399 | Others | 1.5% | — |
| 420204 | Other articles | — | — |
| 42020401 | Of leather, of composition leather or of patent leather | 5.3% | Rs. 78.9 per Piece |
| 42020402 | Of Plastic and /or of textile material | 4.4% | Rs. 33.7 per Piece |
| 42020499 | 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: 44 tariff items
China: the same goods (4202)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 19 in force under 4202. 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 |
|---|---|---|---|---|---|---|
| 4202.11.10.10 | Trunks, cases, with outer surface of leather or composition leather of endangered wild animals以含濒危野生动物皮革或再生皮革作面的衣箱 | 4.4%APTA rate, with an APTA certificate of origin | 8% | 13% | 0% | FE |
| 4202.11.10.90 | Other trunks, suitcases, with outer surface of leather or composition leather其他以皮革或再生皮革作面的衣箱 | 4.4%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 4202.11.90.10 | Trunks, cases, with outer surface of leather or composition leather of endangered wild animals以含濒危野生动物皮革或再生皮革作面的箱包 | 4.8%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 4202.11.90.90 | Other trunks, suitcases, with outer surface of leather or composition leather其他以皮革或再生皮革作面的箱包 | 4.8%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4202.12.10.00 | Trunks, suitcases, etc., with outer surface of plastics or textile materials以塑料或纺织材料作面的衣箱 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4202.12.90.00 | Other cases and bags with outer surface of plastics or textile materials以塑料或纺织材料作面的其他箱包 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4202.19.00.00 | Trunks, etc., with outer surface of vulcanised fibre or paperboard以钢纸或纸板作面的衣箱等 | 4%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4202.21.00.10 | Handbags with outer surface of leather of endangered wild animals or of reconstituted leather以含濒危野生动物皮革或再生皮革作面的手提包 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 4202.21.00.90 | Other handbags with outer surface of leather or composition leather其他以皮革或再生皮革作面的手提包 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4202.22.00.00 | Handbags with outer surface of plastic sheeting or textile materials以塑料片或纺织材料作面的手提包 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4202.29.00.00 | Handbags with outer surface of vulcanized fibre or paperboard以钢纸或纸板作面的手提包 | 4%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4202.31.00.10 | Wallets and similar articles with outer surface of leather of endangered wild animals or of reconstituted leather以含濒危野生动物皮革或再生皮革作面的钱包等物品 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 4202.31.00.90 | Wallets and similar articles with outer surface of leather or composition leather以皮革或再生皮革作面钱包等物品 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4202.32.00.00 | Wallets and similar articles, with outer surface of plastic sheeting or of textile materials塑料片或纺织材料作面的钱包等物品 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4202.39.00.00 | Wallets and similar articles with outer surface of vulcanised fibre or paperboard以钢纸或纸板作面的钱包等物品 | 4%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4202.91.00.10 | Other containers with outer surface of leather of endangered wild animals or of reconstituted leather以含濒危野生动物皮革或再生皮革作面的其他容器 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 4202.91.00.90 | Other containers with outer surface of leather or composition leather其他皮革或再生皮革作面其他容器 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4202.92.00.00 | Other containers with outer surface of plastic sheeting or textile materials塑料片或纺织材料作面的其他容器 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4202.99.00.00 | Other containers, faced with pressboard or paperboard以钢纸或纸板作面的其他容器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 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
Previous4201Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any materialOne level upChapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)Next4203Articles of apparel and clothing accessories, of leather or of composition leather
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.