Subheading · Chapter 42 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4202 31Trunks, 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
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
- Customs duty
- 15%
- 3 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 3.9%
- On Indian goods
Codes under this subheading
3 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 31 10 | Jewellery box | 15% | 5% | units |
| 4202 31 20 | Wallets and purses, of leather | 15% | 18% | units |
| 4202 31 90 | Other | 15% | 5% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 15%. 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: 3 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4202 31, and China's below.
China: the same goods (4202 31)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 4202 31. 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 |
|---|---|---|---|---|---|---|
| 4202.31.00.10 | 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 |
- 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
4202.31.00Articles normally carried in the pocket or in the handbag, with outer surface of leather or of composition leather
4202.31.00.10Wallets 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
Being articles normally carried in the pocket or in the handbag指通常置于口袋或手提包内的物品
- 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 (wallets, purses, mobile phone cases, etc.)种类(钱夹、钱包、手机套等)
- 3.Surface material and composition (leather, reconstituted leather, plastics, textile materials, etc.)表面材质及成分含量(皮革、再生皮革、塑料、纺织物等
- 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)
- 3.9%
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
- 4202310010999Wallets and similar articles with outer surface of leather or composition leather of endangered wild animals (articles normally carried in the pocket or in the handbag)以含濒危野生动物皮革或再生皮革作面的钱包等物品(指通常置于口袋或手提包内的物品)
4202.31.00.90Wallets 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
Being articles normally carried in the pocket or in the handbag指通常置于口袋或手提包内的物品
- 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 (wallets, purses, mobile phone cases, etc.)种类(钱夹、钱包、手机套等)
- 3.Surface material and composition (leather, reconstituted leather, plastics, textile materials, etc.)表面材质及成分含量(皮革、再生皮革、塑料、纺织物等
- 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)
- 3.9%
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
- 4202310090999Wallets and similar articles with outer surface of leather or composition leather (articles normally carried in the pocket or in the handbag)以皮革或再生皮革作面钱包等物品(指通常置于口袋或手提包内的物品)
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
Previous4202 29OtherOne level up4202Trunks, 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 paperNext4202 32With outer surface of sheeting of plastics or of textile materials
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 19 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.