Tariff item · Chapter 43 · Section VIII, Raw hides and skins, leather, furskins and articles thereof
HS 4301 90 00Heads, tails, paws and other pieces or cuttings, suitable for furriers' use
Furskins and artificial fur; manufactures thereof › Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4102
- Customs duty
- 15%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- With a condition
- Export policy
- Free
- Unit
- kg
- Duty in China
- 20%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 15% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | 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 CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Chile PTA | 2% | Chile |
| India–Australia ECTA | 3% | Australia |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA52/2025-Customs | 9% | Norway |
| India–EFTA TEPA51/2025-Customs | 10.71% | Switzerland, Iceland, Liechtenstein |
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.
- Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
- 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*As per ITC HS policy Import under this CTI is subject to Wild Life (protection) Act, 1972 (as amended from time to time) and Cites.*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], Health Certificate[6360AQ]have been uploaded in (E-SANCHIT) before giving Out-Of-Charge(OOC)*The Importer must upload the Veterinary Health Certificate issued by the exporting country with document code 853AQ1 for the concerned Customs Tariff Items (CTIS) listed in Annexure a (Sl.no 1) of Circular no 24/2022-CUS dtd 28-11-2022.*As per OM dated 20.02.2025 issued by Min of Fisheries, Animal Husbandry and Dairying vide File no.l-110110/17/2017-Trade (E-2957), the mandatory compulsory testing will be carried out through designated laboratories depending upon source animal, be strictly followed.*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
- Condition: Imports are subject to Wild Life (Protection) act, 1972 (as amended from time to time) and CITES.
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 149 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. | 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
40% under notification 27/2011-Customs, S.No. 25H (37/2024-Customs).
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4301 | Raw fur skins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of headings 4101, 4102 or 4103 | Nil | — |
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): 0% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0% 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 THE SECOND SCHEDULE - EXPORT TARIFF; EXPORT DUTY IS LEVIABLE ON EXPORT OF RAW FUR LAMB SKINS. REFER SL. NO. 39 OF NTFN 27/2011-CUS DTD. 01-03-2011.* 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 4301 90, and China's below.
China: the same goods (4301 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 4301 90. 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 |
|---|---|---|---|---|---|---|
| 4301.90.10.00 | Untanned weasel tails未鞣制的黄鼠狼尾 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 0% | ABEFPQ |
| 4301.90.90.10 | Other untanned heads and tails of endangered wild animals其他濒危野生动物未鞣头尾 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 0% | ABFEPQ |
| 4301.90.90.90 | Other untanned heads, tails, suitable for processing into furskins适合加工皮货用的其他未鞣头、尾 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 0% | ABPQ |
- 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
4301.90.10Weasel tails, suitable for furrier's use
4301.90.10.00Untanned weasel tails未鞣制的黄鼠狼尾
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
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 (Chinese lamb, Persian lamb, fox, rabbit, etc.)种类(中国羔羊、波斯羔羊、狐皮、兔皮等)
- 3.Condition (raw furskins)状态(生毛皮)
- 4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 16%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 10%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 13.8%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 4301901000999Untanned weasel tails未鞣制的黄鼠狼尾
4301.90.90Other heads, tails, paws and other pieces or cuttings, suitable for furriery
4301.90.90.10Other untanned heads and tails of endangered wild animals其他濒危野生动物未鞣头尾
For dressed furskins, incl. paws, pieces or cuttings加工皮货用,包括爪及其他块、片
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 90%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- 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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
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 (Chinese lamb, Persian lamb, fox, rabbit, etc.)种类(中国羔羊、波斯羔羊、狐皮、兔皮等)
- 3.Condition (raw furskins)状态(生毛皮)
- 4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 16%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 10%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 13.8%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 4301909010101Other raw heads and tails of endangered wild animals (for furrier's use, incl. paws and other pieces or cuttings) (squirrel tails)其他濒危野生动物未鞣头尾(加工皮货用,包括爪及其他块、片)(松鼠尾)
- 4301909010999Other untanned heads and tails of endangered wild animals (for fur processing, including paws and other pieces or cuttings) (excluding squirrel tails)其他濒危野生动物未鞣头尾(加工皮货用,包括爪及其他块、片)(松鼠尾除外)
4301.90.90.90Other untanned heads, tails, suitable for processing into furskins适合加工皮货用的其他未鞣头、尾
including claws and other pieces or fragments包括爪及其他块、片
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 90%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
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 (Chinese lamb, Persian lamb, fox, rabbit, etc.)种类(中国羔羊、波斯羔羊、狐皮、兔皮等)
- 3.Condition (raw furskins)状态(生毛皮)
- 4.Appearance (whole skins, heads, tails, paws, etc.)外观(整张、头、尾、爪等)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 16%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 10%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 13.8%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 4301909090101Other untanned heads, tails (including paws and other pieces or cuttings), suitable for furrier's use (squirrel tails)适合加工皮货用的其他未鞣头、尾(包括爪及其他块、片)(松鼠尾)
- 4301909090999Other untanned heads, tails (including paws and other pieces or cuttings), suitable for furrier's use (excluding squirrel tails)适合加工皮货用的其他未鞣头、尾(包括爪及其他块、片)(松鼠尾除外)
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
- 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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.