Chapter 42 — Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Nepal Customs Tariff 2026/27 import duty rates and 24 HS code lines for Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) (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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42.01 — Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material

HS code	Description	Unit	General duty	SAARC duty
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/nos	15%	7.25%

42.02 — 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, 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

HS code	Description	Unit	General duty	SAARC duty
4202.11.00	With outer surface of leather or of composition leather	nos	30%	30%
4202.12.10	Vaccine/Blood Carrier	nos	15%	15%
4202.12.90	With outer surface of plastics or of textile materials — Other	nos	30%	30%
4202.19.00	Trunks, suit-cases, vanity-cases, executive- cases, briefcases, school satchels and similar containers — Other	nos	30%	30%
4202.21.00	With outer surface of leather or of composition leather	nos	30%	30%
4202.22.00	With outer surface of sheeting of plastics or of textile material	nos	30%	30%
4202.29.10	Of felt (Jamoth)	nos	30%	30%
4202.29.90	Handbags, whether or not with shoulder strap, including those without handle — Other	nos	30%	30%
4202.31.00	With outer surface of leather or of composition leather	kg/nos	30%	30%
4202.32.00	With outer surface of sheeting of plastics or of textile materials	kg/nos	30%	30%
4202.39.10	Of felt (Jamoth)	kg/nos	30%	30%
4202.39.90	Articles of a kind normally carried in the pocket or in the handbag — Other	kg/nos	30%	30%
4202.91.00	With outer surface of leather or of composition leather	kg/nos	30%	30%
4202.92.00	With outer surface of sheeting of plastics or of textile materials	kg/nos	30%	30%
4202.99.10	Of felt (Jamoth)	kg/nos	30%	30%
4202.99.90	Other	kg/nos	30%	30%

42.03 — Articles of apparel and clothing accessories, of leather or of composition leather

HS code	Description	Unit	General duty	SAARC duty
4203.10.00	Articles of apparel	kg/nos	20%	9.5%
4203.21.00	Specially designed for use in sports	kg/pair	15%	7.25%
4203.29.00	Gloves, mittens and mitts — Other	kg/pair	15%	7.25%
4203.30.00	Belts and bandoliers	kg/nos	15%	7.25%
4203.40.00	Other clothing accessories	kg/nos	15%	7.25%

42.05 — Other articles of leather or of composition leather

HS code	Description	Unit	General duty	SAARC duty
4205.00.00	Other articles of leather or of composition leather.	kg/nos	15%	15%

42.06 — Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons

HS code	Description	Unit	General duty	SAARC duty
4206.00.00	Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons.	kg/nos	15%	7.25%

Chapter 42 legal notes

Notes. 1.- For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather. 2.- This Chapter does not cover : (a) Sterile surgical catgut or similar sterile suture materials (heading 30.06); (b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04); (c) Made up articles of netting (heading 56.08); (d) Articles of Chapter 64; (e) Headgear or parts thereof of Chapter 65; (f) Whips, riding-crops or other articles of heading 66.02; (g) Cuff-links, bracelets or other imitation jewellery (heading 71.17); (h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV); (ij) Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09); (k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings); (l) Articles of Chapter 95 (for example, toys, games, sports requisites); or (m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06. 3.- (A) In addition to the provisions of Note 2 above, heading 42.02 does not cover : (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23); (b) Articles of plaiting materials (heading 46.02). (B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71. 4.- For the purposes of heading 42.03, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

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