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Chapter 42: Leather articles, handbags

HS Chapter 42 · Average MFN duty rates across 12 countries · 1,000 tariff lines · Updated 2026-03-29

Average MFN Duty Rates by Country

Average Most Favoured Nation applied tariff rates for Leather articles, handbags (HS Chapter 42). These are the standard rates applied to WTO members without a preferential trade agreement.

CountryAvg. MFN Rate
🇿🇦 South Africa30.0%
🇧🇷 Brazil18.0%
🇲🇽 Mexico15.0%
🇮🇳 India14.8%
🇹🇭 Thailand14.2%
🇺🇸 United States12.0%
🇨🇳 China10.0%
🇦🇪 UAE5.0%
🇦🇺 Australia4.2%
🇫🇷 France3.1%
🇬🇧 United Kingdom3.1%
🇩🇪 Germany3.1%

Duty Rates by Subheading

MFN rates for the most traded subheadings in Chapter 42. Rates vary significantly within a chapter — always verify at the 8 or 10-digit commodity code level for your specific product.

HS CodeDescription🇮🇳 IN🇬🇧 GB🇺🇸 US🇨🇳 CN🇩🇪 DE🇧🇷 BR
42010030.0%10.0%2.0%2.8%10.0%2.0%18.0%
42021130.0%15.0%2.0%8.0%10.0%2.0%18.0%
42021230.0%15.0%2.0%17.6%10.0%2.0%18.0%
42021930.0%15.0%2.0%20.0%10.0%2.0%18.0%

FTA Preferential Rates — Leather articles, handbags

These trade agreements reduce or eliminate duty on Chapter 42 goods. Using the correct FTA certificate of origin can significantly reduce landed costs.

HS CodeRouteAgreementRateSaving
420100Angola → South AfricaSADC-FTA30.0%0.0%Save 30.0%
420100Namibia → South AfricaSADC-FTA30.0%0.0%Save 30.0%
420211Angola → South AfricaSADC-FTA30.0%0.0%Save 30.0%
420211Namibia → South AfricaSADC-FTA30.0%0.0%Save 30.0%
420212Angola → South AfricaSADC-FTA30.0%0.0%Save 30.0%
420212Namibia → South AfricaSADC-FTA30.0%0.0%Save 30.0%
420100Australia → ThailandTH-AU-TAFTA20.0%0.0%Save 20.0%
420100China → ThailandASEAN-CN-FTA20.0%0.0%Save 20.0%
420100India → ThailandASEAN-IN-FTA20.0%0.0%Save 20.0%
420100Philippines → ThailandASEAN-IN-FTA20.0%0.0%Save 20.0%

VAT / GST on Leather articles, handbags

In addition to customs duty, these indirect taxes apply at the border. Rates shown are the standard rate — reduced or zero rates may apply for specific subheadings.

CountryTax TypeStandard Rate
🇦🇪 UAEVAT5%
🇦🇺 AustraliaGST10%
🇧🇷 BrazilIPI10%
🇨🇳 ChinaVAT13%
🇬🇧 United KingdomVAT20%
🇮🇳 IndiaGST18%
🇲🇽 MexicoVAT16%
🇹🇭 ThailandVAT7%
🇿🇦 South AfricaVAT15%

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Data sources: National customs authorities (CBIC India, HMRC UK, USITC, CBP, SARS), WTO Tariff Profiles, and official government gazette notifications. Rates shown are MFN applied rates as of 2026-03-29. Bound rates may differ. Specific duty components (per-unit duties) are not shown in percentage comparisons. Always verify rates with the relevant customs authority before making commercial decisions.