Amend notification No. 27/2011-Customs dated 30th June, 2017 so as to reduce the export duty on crust leather

Last updated: 01 February 2025

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This notification amends previous customs rules to reduce the export duty on crust leather. Specifically, it updates the classification and duty rates for various types of tanned hides and skins, including those from bovine, equine, and sheep animals. A new entry, S. No. 25J, has been added for crust leather, assigning it a Nil duty rate. These changes come into effect on 2nd February 2025.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2025-Customs

New Delhi, the 1st February, 2025

G.S.R… (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 27/2011- Customs, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011,namely :-

In the said notification, in the Table,-
(i) against serial number 25C, for the entry in column (3), the following entry shall be substituted, namely :-
“Tanned hides and skins of bovine (including buffalo) or equine animals, other than E.I. tanned leather”;
(ii) against serial number 25D, for the entry in column (3), the following entry shall be substituted, namely :-
“Tanned skins of sheep or lambs, other than E.I. tanned leather”;
(iii) against serial number 25E, for the entry in column (3), the following entry shall be substituted, namely :-
“Tanned hides and skins of other animals, other than E.I. tanned leather”;
(iv) after S. No. 25I and the entries relating thereto, the following S. No. and the entries shall be inserted, namely:-

(1)	(2)	(3)	(4)
“25J.	4104 41 00, 4104 49 00, 4105 30 00, 4106 22 00, 4106 32 00 or 4106 92 00	Crust leather (hides and skins)	Nil”.

2. This notification shall come into force on the 2nd day of February, 2025.

[F. No. 334/03/2025-TRU]

(Amreeta Titus)
Deputy Secretary to the Government of India

Note: The principal notification No. 27/2011-Customs, dated the 1st March, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March,2011 and last amended vide notification No. 37/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 440(E), dated the 23rd July, 2024.

Official copy of the circular has been attached

FAQ :

The main purpose is to amend notification No. 27/2011-Customs to reduce the export duty on crust leather.

The notification affects tanned hides and skins of bovine (including buffalo) or equine animals, tanned skins of sheep or lambs, and tanned hides and skins of other animals, all other than E.I. tanned leather. It also specifically introduces a Nil duty for crust leather.

The export duty rate for crust leather (hides and skins) is now Nil.

This notification comes into force on the 2nd day of February, 2025.

The principal notification being amended is No. 27/2011-Customs, dated the 1st March, 2011.