Chapter 41 — Raw hides and skins (other than furskins) and leather

Nepal Customs Tariff 2026/27 import duty rates and 37 HS code lines for Raw hides and skins (other than furskins) and leather (Section VIII — Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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41.01 — Raw hides and skins of bovine including buffalo or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

HS codeDescriptionUnitGeneral dutySAARC duty
4101.20.00Whole hides and skins, unsplit of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16kg. when fresh, wet-salted or otherwise preservedkg5%5%
4101.50.00Whole hides and skins, of a weight exceeding 16 kgkg5%5%
4101.90.00Other, including butts, bends and bellieskg5%5%

41.02 — Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter

HS codeDescriptionUnitGeneral dutySAARC duty
4102.10.00With wool onkg5%5%
4102.21.00Pickledkg5%5%
4102.29.00Without wool on — Otherkg5%5%

41.03 — Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter

HS codeDescriptionUnitGeneral dutySAARC duty
4103.20.00Of reptileskg5%5%
4103.30.00Of swinekg5%5%
4103.90.00Otherkg5%5%

41.04 — Tanned or crust hides and skins of bovine (including buffalo) or equine animals, whthout hair on, whether or not split, but not further prepared

HS codeDescriptionUnitGeneral dutySAARC duty
4104.11.00Full grains, unsplit; grain splitskg5%5%
4104.19.00In the wet state (including wet-blue) — Otherkg5%5%
4104.41.00Full grains, unsplit;grain splitskg5%5%
4104.49.00In the dry state (crust) — Otherkg5%5%

41.05 — Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not futher prepared

HS codeDescriptionUnitGeneral dutySAARC duty
4105.10.00In the wet state (including wet-blue)kg5%5%
4105.30.00In the dry state (Crust)kg5%5%

41.06 — Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared. kg 5 5

HS codeDescriptionUnitGeneral dutySAARC duty
4106.21.00In the wet state (including wet-blue)kg5%5%
4106.22.00In the dry state (crust)kg5%5%
4106.31.00In the wet state (including wet-blue)kg5%5%
4106.32.00In the dry state (crust)kg5%5%
4106.40.00Of reptileskg5%5%
4106.91.00In the wet state (including wet-blue)kg5%5%
4106.92.00In the dry state (crust)kg5%5%

41.07 — Leather further prepared after tanning of crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of Heading 41.14

HS codeDescriptionUnitGeneral dutySAARC duty
4107.11.00Full grains, unsplitkg5%5%
4107.12.00Grains splitskg5%5%
4107.19.00Whole hides and skins — Otherkg5%5%
4107.91.00Full grains, unsplitkg5%5%
4107.92.00Grains splitskg5%5%
4107.99.00Other, including hides — Otherkg5%5%

41.12 — Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of Heading 41.14

HS codeDescriptionUnitGeneral dutySAARC duty
4112.00.00Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of Heading 41.14.kg5%5%

41.13 — Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of Heading 41.14

HS codeDescriptionUnitGeneral dutySAARC duty
4113.10.00Of goats of kidskg5%5%
4113.20.00Of swinekg5%5%
4113.30.00Of reptileskg5%5%
4113.90.00Otherkg5%5%

41.14 — Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

HS codeDescriptionUnitGeneral dutySAARC duty
4114.10.00Chamois (including combination chamois) leatherkg5%5%
4114.20.00Patent leather and patent laminated leather; metallised leatherkg5%5%

41.15 — Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

HS codeDescriptionUnitGeneral dutySAARC duty
4115.10.00Composition leather with a basis of leather or leather fibre, in slabs, sheets or strips, whether or not in rollskg5%5%
4115.20.00Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flourkg5%5%
Chapter 41 legal notes Notes. 1.- This Chapter does not cover : (a) Parings or similar waste, of raw hides or skins (heading 05.11); (b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or (c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs. 2.- (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be). (B) For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying. 3.- Throughout the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15.
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