Heading · Chapter 42 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4203Articles of apparel and clothing accessories, 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)
- Customs duty
- 10%
- 11 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4% to 6.5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
5 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 |
|---|---|---|---|---|
| 4203 10 | Articles of apparel | 10% | 5% or 18% | kg |
| 4203 21 | Specially designed for use in sports | 10% | 5% or 18% | kg |
| 4203 29 | Other | 10% | 5% or 18% | kg |
| 4203 30 00 | Belts and bandoliers | 10% | 5% or 18% | kg |
| 4203 40 | Other clothing accessories | 10% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 11 tariff items: 10%. 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: 11 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 291 | Gloves specially designed for use in sports | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 146 | Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 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 |
|---|---|---|---|
| 4203 | Articles of apparel and clothing accessories, of leather or of composition leather | — | — |
| 420301 | Articles of apparel, made of leather | 4.5% | Rs. 476.6 per Piece |
| 420302 | Articles of apparel, made of leather in combination with other materials | 4.5% | Rs. 412.3 per Piece |
| 420303 | Golf Gloves made of leather | 3.6% | Rs. 14.5 per Piece |
| 420304 | Golf Gloves made of leather in combination with textile materials | 3.6% | Rs. 14.5 per Piece |
| 420305 | Gloves for use in industry including cut resistant gloves, heat resistant gloves, garden gloves, work gloves, welding gloves, water resistant gloves and driving gloves, made of leather with or without cotton/synthetic material | 4.1% | Rs. 10.6 per Pair |
| 420306 | Other gloves made of leather | 3.6% | Rs. 48.7 per Pair |
| 420307 | Belts (with or without an extra buckle) and bandoliers made of leather, whether or not in combination with synthetic material | 4% | Rs. 36.7 per Piece |
| 420308 | Aprons made of leather | 1.9% | — |
| 420309 | Wrist band, tie-pin, necklace made of leather | 1.5% | — |
| 420310 | Belts (with or without an extra buckle) of PVC | 4% | Rs. 36.7 per Piece |
| 420311 | Sports gloves, other than Golf gloves, made of leather | 3.6% | Rs. 14.5 per Pair |
| 420312 | Sports gloves, other than Golf gloves, made of leather in combination with textile materials | 3.6% | Rs. 14.5 per Pair |
| 420399 | 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: 11 tariff items
China: the same goods (4203)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force under 4203. 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 |
|---|---|---|---|---|---|---|
| 4203.10.00.10 | Garments of leather of endangered wild animals含濒危野生动物皮革制的衣服 | 4.8%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | EF |
| 4203.10.00.90 | Garments of leather or of composition leather皮革或再生皮革制的衣服 | 4.8%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4203.21.00.10 | Sports gloves, of endangered wild animal leather含濒危野生动物皮革制的运动手套 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | FE |
| 4203.21.00.90 | Gloves, of leather or composition leather, specially designed for sports皮革或再生皮革制专供运动用手套 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4203.29.10.10 | Protective gloves, of endangered wild animal leather含濒危野生动物皮革制的劳保手套 | 4%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | FE |
| 4203.29.10.90 | Protective gloves, of leather or of composition leather皮革或再生皮革制的劳保手套 | 4%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4203.29.90.10 | Other gloves, of endangered wild animal leather含濒危野生动物皮革制的其他手套 | 4%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | FE |
| 4203.29.90.90 | Other gloves, of leather or of composition leather皮革或再生皮革制的其他手套 | 4%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4203.30.10.10 | Belts of leather of endangered wild animals含濒危野生动物皮革制的腰带 | 4.8%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 4203.30.10.90 | Other belts of animal leather其他动物皮革制的腰带 | 4.8%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4203.30.20.10 | Cartridge belts of leather of endangered wild animals含濒危野生动物皮革制的子弹带 | 4.8%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 4203.30.20.90 | Other cartridge belts of animal leather其他动物皮革制的子弹带 | 4.8%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4203.40.00.10 | Articles of apparel accessories, of endangered wild animal leather含濒危野生动物皮革制的衣着附件 | 4%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | FE |
| 4203.40.00.90 | Other articles of apparel accessories, of leather or composition leather皮革或再生皮革制的其他衣着附件 | 4%APTA rate, with an APTA certificate of origin | 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
Previous4202Trunks, 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 paperOne level upChapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)Next4205Other articles 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.