According to the Indian Exim Policy 2002-2007,
the standard rate of customs duty on leather and associated products is
about 35%. Leather and its products are dealth with in Section - 8 of the
Exim Policy 2002-2007. This section has 3 chapters dealing with different
varieties of rawhides, skins, leather and furskins and the standard customs
duty on each of them. The various sub headings in the leather articles are :
- Women Handbags, whether or not with shoulder strap,
including those without handle
With outer surface of leather, of composition leather or of patent
leather: have a standard customs duty of 35%.
- Articles of a kind normally carried in the pocket or in
the designer handbag
The articles having outer surface of leather, of composition
leather or of patent leather have a standard custom duty of 35%
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Chapter 43 of Section 8 of Exim policy 2002-2007 deals with furskins
and artificial furs.
Export duty is charged on the basis of value of goods as ascertained by
valuation process. The jute bags have a export duty of Rs.150 per tonne.