HSN 42 — Articles Of Leather

Description: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

Indian GST rate: 18.0%

Check import duty for this code

Exports from India are zero-rated for GST and carry no export duty (except a small notified list). Pick the destination to estimate its import duty & VAT.

Sub-codes

  • 4201 — SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PAD
  • 4202 — TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE- CASES, BRIEF-CASES, SCHOO
  • 4203 — ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSI
  • 4204 — OMITTED
  • 4205 — OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER
  • 4206 — ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATER'S SKIN, OF B
India import policy (DGFT ITC-HS)

Status: not in our table

DGFT's ITC-HS is the authority for 'Freely importable / Restricted / Prohibited / Canalised / STE'. Missing from our table is not the same as 'Free' — check DGFT before a filing.

Source: DGFT ITC-HS schedule (free, published) · Last reviewed: 2026-10-20T22:15:09.762611

Export incentive (RoDTEP / RoSCTL)

No recorded benefit for this HS code in our table. Many codes carry none at all — verify against DGFT's notification before quoting a benefit, because rates change annually.

Source: DGFT RoDTEP/RoSCTL notifications (free, published) · Last reviewed: 2026-10-20T22:15:09.764860

EU Carbon Border Adjustment Mechanism (CBAM) - decision support only

no CBAM-relevant chapter by heading — still verify code-level CN scope

EU CBAM transitional reporting applied from 1 Oct 2023; the definitive carbon levy phase begins 1 Jan 2026 (subject to ongoing legislative changes).

Source: EU Regulation (EU) 2023/956 (CBAM), Annex I (sector list) . reviewed 2026-10-16; CBAM is applied at CN-code level - verify the exact code.

Need another code? Search by product name in the HSN Search tool, or browse the HSN directory.