HS 4107Textiles & Apparel · India

Finished Leather - Bovine - HS 4107 classification, duty and landed cost - Import into India

Duty and tax snapshot for importing textiles & apparel (HS 4107) into India. Typical MFN duty ~5%, IGST 18% on assessable value + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

IGST

18%

Total taxes / CIF

24.1%

Worked landed-cost example

USD 50,000 FOB parcel of textiles & apparel (HS 4107) shipped to India.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Assessable value (CIF + 1% landing)USD 55,550

Import duty @ 5%USD 2,778

IGST @ 18%USD 10,499

Destination inlandUSD 1,000

Landed cost ≈ USD 69,276

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
4107.12	Leather of bovine, further prepared, grain splits

India duty regime

Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable. Preferential rates under India-UAE CEPA, India-Australia ECTA, ASEAN, SAFTA and APTA.

Customs notes

· India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific.
· Customs valuation follows the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - broadly WTO transaction value with adjustments.
· SWS (Social Welfare Surcharge) is 10% of BCD (0% on many petroleum/gold lines). Health cess of 5% applies to specific medical devices.
· Assessable value = CIF + 1% landing charges (this 1% add-on was removed post-2017 for most goods but persists in specific tariff lines - verify per HS).

Frequently asked questions

What is the typical import duty on textiles & apparel (HS 4107) into India?

India applies an MFN duty of about 5% on HS chapter 4107 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable) may reduce this to 0% for qualifying origins.

How is IGST calculated on imports of textiles & apparel in India?

India charges IGST at 18% on the assessable value (CIF + landing uplift) plus duty. AV = CIF + 1% landing; IGST on AV + BCD

What is the landed cost of a USD 50,000 FOB shipment of textiles & apparel into India?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 18% IGST brings total taxes to about USD 13,276 (~24.1% of CIF). Landed at buyer's warehouse ≈ USD 69,276.

Which HS code should I use for textiles & apparel in India?

Start with the 6-digit international HS heading - for example 4107.12 (Leather of bovine, further prepared, grain splits). India customs then requires the full national code (8-digit ITC(HS)). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping textiles & apparel to India?

Most importers into India prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and IGST to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does India customs need to clear HS 4107?

India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.