Tariff item · Chapter 42 · Section VIII, Raw hides and skins, leather, furskins and articles thereof

HS 4202 11 40Brief-cases

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) › 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 vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper › With outer surface of leather or of composition leather

Customs duty
15%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
4.4% to 4.8%
On Indian goods
Landed costSearch codesDuty 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
DutyRateCharged on
Basic customs duty (BCD), MFN rate15%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
Duty-free tariff preference for LDCs0%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–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
ASEAN–India FTA5%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA5%Malaysia
SAFTA5%Sri Lanka
India–Australia ECTA6.4%Australia
SAPTA7.5%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs9%Norway
India–EFTA TEPA51/2025-Customs10.71%Switzerland, Iceland, Liechtenstein
India–MERCOSUR PTA12%Argentina, Brazil, Paraguay, Uruguay
India–UK CETA29/2026-Customs13.6%United Kingdom

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

  • Wildlife Crime Control Bureau (WCCB): a clearance or certificate before the goods arrive, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

Documents: Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Certificate (WCCB).

"*Import of Seal Skin in any form is Prohibited as per ITC HS policy*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-CITES certificate[626000]have been uploaded in (E-SANCHIT) before giving Out-Of-Charge(OOC)*"

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 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 145Trunks, 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

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
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 vulcanized fiber or of paper-board, or wholly or mainly covered with such materials or with paper——
420201Trunks, suit-cases, vanity-cases, executive-cases (including laptop bags, computer-tablet covers), brief- cases, school satchels, backpacks/ rucksacks, travelling bags/ luggages and similar containers——
42020101Of leather, of composition leather or of patent leather6.5%Rs. 351 per Piece
42020102Of PVC6.5%Rs. 232 per Piece
42020103Of textile material4.5%Rs. 74.9 per Piece
42020199Others1.5%—
420202Hand-bags or shopping bags, whether or not with shoulder strap, including those without handle; organizer, file-folders, note-cases with closing devices——
42020201Leather woven/braided hand-bag5.3%Rs. 251.2 per Piece
42020202Others of leather, of composition leather or of patent leather5%Rs. 208.8 per Piece
42020203Of cotton2.6%Rs. 40.5 per Kg
42020204Of PVC6.5%Rs. 144.7 per Piece
42020205Of leather, in combination with textile material4.5%Rs. 252.2 per Piece
42020299Others1.5%—
420203Articles of a kind normally carried in the pocket or in the handbag——
42020301Of leather, of composition leather or of patent leather5.3%Rs. 78.9 per Piece
42020302Of PVC4.4%Rs. 45.2 per Piece
42020303Of leather, in combination with textile material1.9%—
42020399Others1.5%—
420204Other articles——
42020401Of leather, of composition leather or of patent leather5.3%Rs. 78.9 per Piece
42020402Of Plastic and /or of textile material4.4%Rs. 33.7 per Piece
42020499Others1.5%—

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): 1.1% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.7% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

*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 4202 11, and China's below.

China: the same goods (4202 11)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 4202 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4202.11.10.10Trunks, 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 origin8%13%0%FE
4202.11.10.90Other 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 origin8%13%13%None
4202.11.90.10Trunks, 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 origin6%13%0%FE
4202.11.90.90Other 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 origin6%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.

Every Chinese code in full

4202.11.10Trunks, suitcases, etc., with outer surface of leather or composition leather

4202.11.10.10Trunks, 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
Unit
kg / piece
MFN import duty
8%
Provisional import duty
None
General import duty
100%
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.Type (trunks, suitcases, small handbags, etc.)种类(衣箱、提箱、小手袋等)
  • 3.Surface material and composition (for leather and reconstituted leather, specify type of leather)表面材质及成分含量(皮革、再生皮革需具体到皮革种类
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model No.款号
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
12%
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
5.6%
Ecuador
6.6%
Serbia
3.2%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
4.4%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4202111010999Trunks, 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
4202.11.10.90Other 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
Unit
kg / piece
MFN import duty
8%
Provisional import duty
None
General import duty
100%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 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.Type (trunks, suitcases, small handbags, etc.)种类(衣箱、提箱、小手袋等)
  • 3.Surface material and composition (for leather and reconstituted leather, specify type of leather)表面材质及成分含量(皮革、再生皮革需具体到皮革种类
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model No.款号
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
12%
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
5.6%
Ecuador
6.6%
Serbia
3.2%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
4.4%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4202111090999Other 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

4202.11.90Suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of leather or of composition leather

4202.11.90.10Trunks, 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

Including trunks, handbags, briefcases, satchels and similar containers, but not including suitcases包括提箱、小手袋、公文包、书包及类似容器,但不包括衣箱

Unit
kg / piece
MFN import duty
6%
Provisional import duty
None
General import duty
100%
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.Type (trunks, suitcases, small handbags, etc.)种类(衣箱、提箱、小手袋等)
  • 3.Surface material and composition (for leather and reconstituted leather, specify type of leather)表面材质及成分含量(皮革、再生皮革需具体到皮革种类
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model No.款号
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
4%
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%
Asia-Pacific (APTA)
4.8%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4202119010101Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of leather or composition leather of endangered wild animals (suitcases)以含濒危野生动物皮革或再生皮革作面的箱包(包括提箱、小手袋、公文包、书包及类似容器,但不包括衣箱)(皮箱)
  • 4202119010102Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of leather or composition leather of endangered wild animals (handbags)以含濒危野生动物皮革或再生皮革作面的箱包(包括提箱、小手袋、公文包、书包及类似容器,但不包括衣箱)(皮包)
4202.11.90.90Other 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

Including trunks, handbags, briefcases, satchels and similar containers, but not including suitcases包括提箱、小手袋、公文包、书包及类似容器,但不包括衣箱

Unit
kg / piece
MFN import duty
6%
Provisional import duty
None
General import duty
100%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 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.Type (trunks, suitcases, small handbags, etc.)种类(衣箱、提箱、小手袋等)
  • 3.Surface material and composition (for leather and reconstituted leather, specify type of leather)表面材质及成分含量(皮革、再生皮革需具体到皮革种类
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model No.款号
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
4%
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%
Asia-Pacific (APTA)
4.8%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4202119090101Other trunks, suitcases, vanity cases, executive-cases, satchels, school satchels and similar containers, with outer surface of leather or composition leather (excluding garment bags) (leather cases)其他以皮革或再生皮革作面的箱包(包括提箱、小手袋、公文包、书包及类似容器,但不包括衣箱)(皮箱)
  • 4202119090102Other trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of leather or composition leather (excluding trunks) (children's leather bags)其他以皮革或再生皮革作面的箱包(包括提箱、小手袋、公文包、书包及类似容器,但不包括衣箱)(儿童用皮包)
  • 4202119090103Other trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of leather or composition leather (excluding trunks) (Non-children's leather bags)其他以皮革或再生皮革作面的箱包(包括提箱、小手袋、公文包、书包及类似容器,但不包括衣箱)(非儿童用皮包)

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

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.