Chapter 43 — Furskins and artificial fur; manufactures thereof

Nepal Customs Tariff 2026/27 import duty rates and 13 HS code lines for Furskins and artificial fur; manufactures thereof (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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43.01 — Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of Heading 41.01, 41.02 or 41.03

HS code	Description	Unit	General duty	SAARC duty
4301.10.00	Of mink, whole, with or without head, tail or paws	kg/nos	5%	5%
4301.30.00	Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws	kg/nos	5%	5%
4301.60.00	Of fox, whole, with or without head, tail or paws	kg/nos	5%	5%
4301.80.00	Other furskins, whole, with or without head, tail or paws	kg/nos	5%	5%
4301.90.00	Heads, tails, paws and other pieces or cuttings, suitable for furriers' use	kg	5%	5%

43.02 — Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of Heading 43.03

HS code	Description	Unit	General duty	SAARC duty
4302.11.00	Of mink	kg/nos	10%	7.25%
4302.19.00	Whole skins, with or without head, tail or paws, not assembled — Other	kg/nos	10%	7.25%
4302.20.00	Heads, tails, paws and other pieces or cuttings, not assembled	kg	10%	7.25%
4302.30.00	Whole skins and pieces or cuttings thereof, assembled	kg	10%	7.25%

43.03 — Articles of apparel, clothing accessories and other articles of furskin

HS code	Description	Unit	General duty	SAARC duty
4303.10.00	Articles of apparel and clothing accessories	kg/nos	10%	7.25%
4303.90.00	Other	kg/nos	10%	7.25%

43.04 — Artificial fur and articles thereof:

HS code	Description	Unit	General duty	SAARC duty
4304.00.10	Artificial fur	kg/nos	10%	6%
4304.00.90	Articles made of artificial fur	kg/nos	15%	7.25%

Chapter 43 legal notes

Notes. 1.- Throughout the Nomenclature references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. 2.- This Chapter does not cover : (a) Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01); (b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter); (c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 42.03); (d) Articles of Chapter 64; (e) Headgear or parts thereof of Chapter 65; or (f) Articles of Chapter 95 (for example, toys, games, sports requisites). 3.- Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles. 4.- Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be. 5.- Throughout the Nomenclature the expression “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).

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