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HSN Code 4202: Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases…

HSN 4202 covers trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases. Notification 9/2025-Central Tax (Rate) names this heading in 3 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is 15%. Export policy: Free; RoDTEP 1.1–1.2% of FOB value. The heading has 44 eight-digit tariff items.

Checked against the official files on 2 October 202644 tariff itemsChapter 42 · Articles of leather; saddlery and harness…
GST rate5% / 18%

The heading is named in 3 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 3 entries
Basic customs duty15%

Standard rate on all 44 tariff items.

Customs Tariff · First Schedule · Ch. 42
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 1.1–1.2%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 4202

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: 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.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
4202 11 10Travel goods (trunks, suit-cases, sports bags and other similar items) of leatherWith outer surface of leather or of composition leather15%Free1.1%
4202 11 20Toilet-bags and cases, of leatherWith outer surface of leather or of composition leather15%Free1.1%
4202 11 30SatchelsWith outer surface of leather or of composition leather15%Free1.1%
4202 11 40Brief-casesWith outer surface of leather or of composition leather15%Free1.1%
4202 11 50Executive-casesWith outer surface of leather or of composition leather15%Free1.1%
4202 11 60Vanity-casesWith outer surface of leather or of composition leather15%Free1.1%
4202 11 70Attache-casesWith outer surface of leather or of composition leather15%Free1.1%
4202 11 90OtherWith outer surface of leather or of composition leather15%Free1.1%
4202 12 10Toilet-casesWith outer surface of plastic or of textile materials15%Free1.1%
4202 12 20Plastic moulded suit-casesWith outer surface of plastic or of textile materials15%Free1.1%
4202 12 30Plastic moulded brief-casesWith outer surface of plastic or of textile materials15%Free1.1%
4202 12 40SatchelsWith outer surface of plastic or of textile materials15%Free1.1%
4202 12 50Other travel-goodsWith outer surface of plastic or of textile materials15%Free1.1%
4202 12 60Brief-casesWith outer surface of plastic or of textile materials15%Free1.1%
4202 12 70Executive-cases other than plastic mouldedWith outer surface of plastic or of textile materials15%Free1.1%
4202 12 80Vanity-casesWith outer surface of plastic or of textile materials15%Free1.1%
4202 12 90OtherWith outer surface of plastic or of textile materials15%Free1.1%
4202 19 10Travel goods (trunks, suit-cases, sports bags, and other similar items) of leatherOther15%Free1.1%
4202 19 20Toilet-casesOther15%Free1.1%
4202 19 30SatchelsOther15%Free1.1%
4202 19 40Brief-cases (other than plastic moulded)Other15%Free1.1%
4202 19 50Executive-casesOther15%Free1.1%
4202 19 60Vanity-casesOther15%Free1.1%
4202 19 90OtherOther15%Free1.1%
4202 21 10Hand-bags for ladiesWith outer surface of leather or of composition leather15%Free1.1%
4202 21 20Vanity-bagsWith outer surface of leather or of composition leather15%Free1.1%
4202 21 90OtherWith outer surface of leather or of composition leather15%Free1.1%
4202 22 10Hand-bags and shopping bags, of artificial plastic materialWith outer surface of sheeting of plastics or of textile materials15%Free1.2%
4202 22 20Hand-bags and shopping bags, of cottonWith outer surface of sheeting of plastics or of textile materials15%Free1.2%
4202 22 30Hand-bags and shopping bags, of JuteWith outer surface of sheeting of plastics or of textile materials15%Free1.2%
4202 22 40Vanity-bagsWith outer surface of sheeting of plastics or of textile materials15%Free1.2%
4202 22 90OtherWith outer surface of sheeting of plastics or of textile materials15%Free1.1%
4202 29 10Hand bags of other materials excluding wicker-work or basket workOther15%Free1.1%
4202 29 90OtherOther15%Free1.1%
4202 31 10Jewellery boxWith outer surface of leather or of composition leather15%Free1.1%
4202 31 20Wallets and purses, of leatherWith outer surface of leather or of composition leather15%Free1.1%
4202 31 90OtherWith outer surface of leather or of composition leather15%Free1.1%
4202 32 10Jewellery boxWith outer surface of sheeting of plastics or of textile materials15%Free1.1%
4202 32 90OtherWith outer surface of sheeting of plastics or of textile materials15%Free1.1%
4202 39 10Jewellery boxOther15%Free1.1%
4202 39 90OtherOther15%Free1.1%
4202 91 00With outer surface of leather or of composition leather15%Free1.1%
4202 92 00With outer surface of sheeting of plastics or of textile materials15%Free1.1%
4202 99 00Other15%Free1.1%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 4202

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 1454202Trunks, 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, of sheeting of plastics, of textile…
5%Schedule I, S. No. 2894202 22 20Hand bags and shopping bags, of cotton (names part of this heading)
5%Schedule I, S. No. 2904202 22 30Hand bags and shopping bags, of jute (names part of this heading)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 4202

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 4202

Under Schedule 2 of ITC(HS) 2022 the 44 tariff items are marked: 44 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 44 of the 44 tariff items, at 1.1–1.2% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 4202 at 5% / 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 15%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 4202 are marked: 44 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 44 tariff items of heading 4202 at 1.1–1.2% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 4202 has 44 eight-digit tariff items in the Customs Tariff, from 4202 11 10 to 4202 99 00. GST returns and shipping documents use these eight-digit codes.