CHAPTER 43 (Chapter Notes)

Relevant Judgements

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
4301

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

           
4301 10 00

- Of mink, whole, with or without head, tail  or paws +

u Free  15% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4301 30 00

- Of lamb, the following : Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws

u Free  Free - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4301 60 00

- Of fox, whole, with or without head, tail or paws

u Free  15% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4301 80 00

- Other furskins, whole, with or without head, tail or paws

u Free  15% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: 3.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4301 90 00

- Heads, tails, paws and other pieces or cuttings, suitable for furriers’ use

kg. Free  15% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: 3.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4302

TANNED OR DRESSED FuRSKINS (INCLuDING HEADS, TAILS, PAWS AND OTHER PIECES OR CuTTINGS), uNASSEMBLED, OR ASSEMBLED (WITHOuT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303

           
 

- Whole skins, with or without head, tail or paws, not assembled

           
4302 11 00      -- Of mink u Free  10% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4302 19      -- Other:            
4302 19 10           --- Calf skins, with hair on, tanned or dressed u Free 10% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4302 19 20

          --- Hides or skins of other bovine and equine  animals with hair on, tanned or dressed

u Free 10% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4302 19 30

          --- Goat (Common) and kid skins with hair on,  tanned or dressed

u Free 10% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4302 19 40           --- Tiger-cat skins u Prohibited 10% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4302 19 90

          --- Hides and skins of oher animals with hair  on, tanned or dressed

u Free  10% - IGST: 18% Korea: Nil
Singapore: Nil UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4302 20 00

- Heads, tails, paws and other pieces or  cuttings, not assembled

kg. Free  10% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4302 30 00

- Whole skins and pieces or cuttings thereof, assembled

kg. Free  10% - IGST: 18% Korea: Nil
Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4303

ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FuRSKIN

           
4303 10 - Articles of apparel and clothing accessories:            
4303 10 10

     --- Of wild animals covered under the Wild Life  (Protection) Act, 1972

kg. Prohibited 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4303 10 20

     --- Of animals covered under Convention on International Trade of Endangered Species (CITES), other than those of Tariff Item 4303 10 10

kg. Free  10% - IGST: 18% Singapore: Nil
UAE: Nil
Chile: 80%
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4303 10 90      --- Other kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Chile: 80%
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4303 90 - Other:            
4303 90 10

     --- Of wild animals covered under the Wild Life  (Protection) Act, 1972

kg. Prohibited 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4303 90 20

     --- Of animals covered under Convention on International Trade of Endangered Species (CITES), other than those of Tariff Item 4303 90 10

kg. Free  10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4303 90 90      --- Other kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4304 ARTIFICIAL FuR AND ARTICLES THEREOF            
4304 00 - Artificial fur and articles thereof:            
       --- Artificial fur :            
4304 00 11           ---- Artificial fur as trimmings and  embellishments for garments, made ups, knitwear, plastic and leather goods kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4304 00 19           ---- Other kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4304 00 20      --- Articles of artificial fur kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil