CHAPTER 42 (Chapter Notes)

Relevant Circulars

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)
4201 00 00

SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL

 kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
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 CONTINERS ; 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

      

 

    
 

- Trunk\s, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers :

           
4202 11      -- With outer surface of leather or of composition leather:            
4202 11 10           --- Travel goods (trunks, suit-cases, sports bags and other similar items ) of leather u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 11 20           --- Toilet-bags and cases, of leather u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 11 30           --- Satchels u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 11 40           --- Brief-cases u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 11 50           --- Executive-cases u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 11 60           --- Vanity-cases u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 11 70           --- Attache-cases u Free 15% - IGST: 18% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 11 90           --- Other u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 12

     -- With outer surface of plastic or of textile materials :

            
4202 12 10           --- Toilet-cases u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 12 20           --- Plastic moulded suit-cases u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 12 30           --- Plastic moulded brief-cases u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 12 40           --- Satchels u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 12 50           --- Other travel-goods u Free 15% - IGST: 18% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 12 60           --- Brief-cases u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 12 70           --- Executive-cases other than plastic moulded u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 12 80           --- Vanity-cases u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 12 90           --- Other u Free 15% - IGST: 18% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 19      -- Other :            
4202 19 10           --- Travel goods (trunks, suit-cases, sports bags, and other similar items) of leather u Free 15% - IGST: 18% Mauritius: 10.50%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 19 20           --- Toilet-cases u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 19 30           --- Satchels u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 19 40           --- Brief-cases (other than plastic moulded) u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 19 50           --- Executive-casess u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 19 60           --- Vanity-cases u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 19 90           --- Other u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
 

- Hand-bags, whether or not with shoulder strap, including those without handle :

           
4202 21

     -- With outer surface of leather or of composition leather:

           
4202 21 10           --- Hand-bags for ladies u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 21 20           --- Vanity-bags u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 21 90           --- Other u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 22      -- With outer surface of sheeting of plastics or of textile materials :            
4202 22 10

          --- Hand-bags and shopping bags, of artificial plastic material

u Free 15% - IGST: 18% Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 22 20           --- Hand-bags and shopping bags, of cotton u Free 15% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 22 30           --- Hand-bags and shopping bags, of Jute u Free 15% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 22 40           --- Vanity-bags u Free 15% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 22 90           --- Other u Free 15% - IGST: 18% Singapore: Nil
Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 29      -- Other :            
4202 29 10

          --- Hand bags of other materials excluding  wicker work or basket work

 u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 29 90           --- Other u Free 15% - IGST: 18% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
  - Articles of a kind normally carried in the pocket or in the handbag :            
4202 31      -- With outer surface of leather or of composition leather            
4202 31 10           --- Jewellery box u Free 15% - IGST: 18% Singapore: Nil
Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 31 90      -- Wallets and purses, of leather u Free 15% - IGST: 18% Singapore: Nil
Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 31 20           --- Other u Free 15% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 32      -- With outer surface of sheeting of plastics or of textile materials:            
4202 32 10           --- Jewellery box u Free 15% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 32 90           --- Other u Free 15% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 39      -- Other :            
4202 39 10           --- Jewellery box u Free 15% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4202 39 90           --- Other u Free 15% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Other :            
4202 91 00      -- With outer surface of leather or of composition leather u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 92 00      -- With outer surface of sheeting of plastics or of textile materials u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4202 99 00      -- Other u Free 15% - IGST: 18% Mauritius: 9%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 7.5%
4203

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER

           
4203 10 - Articles of apparel:            
4203 10 10      --- Jackets and jerseys kg. Free 10% - IGST: 12%/18% Singapore: Nil
Mauritius: 7%
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4203 10 90      --- Other kg. Free 10% - IGST: 12%/18% Singapore: Nil
Mauritius: 7%
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Gloves, mittens and mitts:            
4203 21      -- Specially designed for use in sports:            
4203 21 10           --- Gloves kg. Free 10% - IGST: 12%/18% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4203 21 20           --- Mittens and mitts kg. Free 10% - IGST: 12%/18% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4203 29      -- Other :            
4203 29 10           --- Gloves for use in industry kg. Free 10% - IGST: 12%/18% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4203 29 20           --- Other gloves kg. Free 10% - IGST: 12%/18% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4203 29 30           --- Mittens and mitts kg. Free 10% - IGST: 12%/18% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4203 30 00 - Belts and bandoliers  kg. Free 10% - IGST: 12%/18% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4203 40 - Other clothing accessories :            
4203 40 10      --- Aprons kg. Free 10% - IGST: 12%/18% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4203 40 20      --- Semi-chrome grain garments kg. Free 10% - IGST: 12%/18% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4203 40 90      --- Other kg. Free 10% - IGST: 12%/18% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4204 OMITTED            
4205

OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER

            
4205 00 - Other articles of leather or of composition leather :            
       --- Straps other than for machinery or harness :            
4205 00 11           ---- Welt kg. Free 10% - IGST: 18% Mauritius: 8.50%
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4205 00 19           ---- Other kg. Free 10% - IGST: 18% Mauritius: 8.50%
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4205 00 20      --- Leather sofa cover kg. Free 10% - IGST: 18% Mauritius: 8.50%
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4205 00 90      --- Other kg. Free  10% - IGST: 18% Mauritius: 8.50%
UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 5%
4206

ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATER’S SKIN  , OF BLADDERS OR OF TENDONS

            
4206 00 10           ---- For rackets kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4206 00 90      --- Other kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil