42023120
Unit: NOS

Wallets and purses, of leather

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 CONTAINERS; TRAVELLING-BAGS, INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPINGBAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES, TOBACCO- POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLECASES, 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 > With outer surface of leather, of composition leather or of patent leather > Wallets and purses, of leather

BCD
15.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
15.0000%
IMPORTFree
→ Calculate DutyChapter 42

Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)
BCD
15%
SWS
10%
AIDC
15%
IGST
18%
TOTAL
40.4%
DutyStatutoryEffective (conditional)
Basic Customs Duty (BCD)15%15%
Social Welfare Surcharge (SWS)10%10%
AIDC15%15%
IGST18%18%

IGST Notification: 009/2025 — Serial No. II145

Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.

SECTION VIIIRAW HIDES AND SKINS, LEATHER, FURSKINS & ARTICLES THEREOF;��SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Chapter 42: Articles of leather;�saddlery�and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Related HS Codes in Chapter 42

42023110
Jewellery box
42023190
Other
42023210
Jewellery box
42022990
Other
42023290
Other
42022910
Hand bags of other materials excluding wicker-work or basket work