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Leather & footwear

Export finished leather

Finished hides and skins for shoe, bag and glove factories abroad; Vietnam, Italy and China buy most.

Free, with conditionsHS 4107
HS code
4107
Leather of cattle and buffalo, further prepared after tanning or crusting (HS 4107). Sheep and lamb leather is HS 4112; tanned or crust goat and sheep skins are HS 4106.
Export policy
Free, with conditions
Finished leather of cattle, buffalo, goat and sheep is free to export. Hides, skins and leather of wild animals are prohibited, and raw or semi-processed hides can carry export duty — check the ITC(HS) line on DGFT and the export tariff on CBIC.
Registrations
4
IEC, GST and those below
India’s exports, 2025-26
US$ 314 mn
to 73 countries

What is exported

Tanneries in Tamil Nadu, Kolkata and Kanpur sell finished cow, buffalo, goat and sheep leather to footwear and leather-goods factories. It is a business-to-business trade, priced per square foot by grade and thickness. In 2025-26 India exported about US$ 242 million under HS 4107 and US$ 57 million under HS 4112; Vietnam, Italy, China and Indonesia were the main buyers (Commerce Department data).

Varieties, grades and forms

  • Finished cow and buffalo leather (HS 4107)Full-grain, corrected-grain and nubuck for shoe uppers, bags and upholstery — the largest line.
  • Finished goat and kid leatherSoft, fine-grained leather for gloves, shoes and garments; a traditional strength of Tamil Nadu.
  • Finished sheep and lamb leather (HS 4112)Light leather for garments, gloves and linings.
  • Crust leather of goat and sheep (HS 4106)Tanned and dried but not finished; sold to tanneries abroad that do their own finishing.
  • Lining leather and vegetable-tanned leatherThin lining leather for shoes and bags; vegetable-tanned (East India) leather for craft and premium goods.

Where it is grown or made

  • Tamil NaduRanipet, Vellore, Ambur, Vaniyambadi, Pernambut, Dindigul, Erode and Chennai (Pallavaram)
  • West BengalKolkata Leather Complex, Bantala
  • Uttar PradeshKanpur and Unnao (buffalo and cow leather)
  • PunjabJalandhar

Export packing

  • Hides and sides are measured (square feet), graded, then rolled or stacked flat with tissue between grain faces and wrapped in polythene.
  • Bundles go on pallets or in strong cartons, each marked with article, colour, thickness, grade, lot number and total area.
  • Keep moisture low and add silica gel: mould is the most common claim on sea shipments.

Who buys abroad

  • Footwear factories (the biggest users of finished leather)
  • Leather goods and glove makers
  • Furniture and car upholstery makers
  • Leather traders and tanneries abroad (for crust)

The quality buyers ask for

Thickness (substance)
Stated in mm with a tolerance (for example 1.2–1.4 mm), measured to ISO 2589
Area and grading
Sold by square foot; graded A/B/C (or TR, 1–4) by the share of usable, defect-free area
Chromium VI
Below 3 mg/kg in leather that touches the skin (EU REACH Annex XVII), tested by EN ISO 17075
Physical properties
Tensile and tear strength, flex resistance (for uppers), colour fastness to rubbing (ISO 11640), finish adhesion
Restricted substances
Azo amines, PCP, formaldehyde and the brand's restricted substances list (RSL)

Certificates

  • Chemical test report (Cr VI, azo, RSL)RequiredAsked for on almost every order to the EU and the USA.
  • Leather Working Group (LWG) ratingOften askedEnvironmental audit of the tannery; many footwear brands buy only from LWG-rated tanneries.
  • Pollution control consent (CTO)RequiredTanneries need a valid consent to operate from the State Pollution Control Board and must be linked to a common effluent treatment plant or have their own.
  • EUDR due-diligence dataOften askedFor cattle leather going to the EU: origin of hides and geolocation data, once the regulation applies.
  • ISO 14001Often askedEnvironmental management system; helps in brand audits.

Shipping, storage and shelf life

Container load

Rolled or flat bundles on pallets; a 20-ft container typically holds about 40,000–60,000 sq ft depending on thickness (trade practice).

How it travels

Sea from Chennai, Kolkata or Nhava Sheva; air for samples and urgent colour lots.

Storage

Cool, dry and dark; finished leather moulds in humidity and can fade in sunlight.

What goes on the pack and carton

  • Bundle tag: article name, animal, colour, thickness, grade, lot number and area in sq ft.
  • Country of origin ('Made in India') on the product or its packing, as the buyer's customs require.
  • Invoice description must match the HS code (4106, 4107 or 4112) — crust and finished leather have different codes and benefits.
Where to get it tested

CSIR-Central Leather Research Institute (CLRI), Chennai, tests leather for chemical and physical properties and has regional centres in Kolkata, Kanpur and Jalandhar. FDDI runs NABL-accredited leather and footwear labs. For other labs, search 'leather' in the NABL directory.

Benefits of exporting this product

Where to register

  • CLE (Council for Leather Exports)RCMC for finished leather and other leather products.leatherindia.org ↗
  • State Pollution Control BoardConsent to operate for the tannery, linked to a common or own effluent treatment plant.cpcb.nic.in ↗

Quality and checks

  • EU REACH limits chromium VI in leather that touches the skin to below 3 mg/kg; buyers ask for lab reports on every lot.
  • Many footwear brands buy only from tanneries rated by the Leather Working Group (LWG).
  • EU: cattle leather is covered by the EU Deforestation Regulation; be ready to share the origin of hides.
  • Area is measured by machine; agree the measuring method and tolerance in the contract.
How to start small

If you are not a tannery, start as a merchant exporter: pick one article (for example cow finished leather for shoe uppers), source from LWG-rated tanneries with test reports, join CLE and meet shoe-factory buyers at IILF Chennai or Lineapelle.

Where new exporters go wrong

  • Chromium VI failures in the buyer's lab — the whole lot can be rejected.
  • Disputes over grade mix and measured area.
  • Mould in sea transit when leather is packed damp.

Documents this product needs

Schemes that apply

Sources (7)
  1. Department of Commerce, Export Import Data Bank — India's exports of HS 4107 and 4112 by country, 2025-26
  2. DGFT — Appendix 2T: Export Promotion Councils and the products under each
  3. DGFT — ITC(HS) export policy search (Schedule 2)
  4. ECHA — substances restricted under REACH (Annex XVII)
  5. Leather Working Group — environmental certification for leather manufacturers
  6. European Commission — Regulation on deforestation-free products (EUDR)
  7. CLE (Council for Leather Exports) — official site

Trade data

Indian finished leather exports in numbers

From the Department of Commerce’s TradeStat, country by country. US$, Indian financial years (April–March).

Exports in 2025-26
US$ 314 mn
-0.3% a year on average, 2020-21 to 2025-26
Change from 2024-25
↓ -13.7%
US$ 364 mn → US$ 314 mn
Buyer countries
73
Average export price
US$ 9.58
per kg · 32,763 tonnes shipped · US$ 9.51 the year before
Vietnam: US$ 57.3 mnItaly: US$ 41 mnChina: US$ 27.6 mnIndonesia: US$ 23.9 mnHong Kong: US$ 19.4 mnMalaysia: US$ 12.8 mnBangladesh: US$ 12.3 mnTürkiye: US$ 12 mnThailand: US$ 10.6 mnRussia: US$ 9.9 mnCambodia: US$ 9.7 mnNetherlands: US$ 6.4 mnSpain: US$ 6.2 mnGermany: US$ 5.8 mnSouth Korea: US$ 5.7 mnPortugal: US$ 5.6 mnUnited States of America: US$ 4.9 mnFrance: US$ 3.3 mnMexico: US$ 3 mnSouth Africa: US$ 2.7 mnSri Lanka: US$ 2.4 mnMyanmar: US$ 2.4 mnVietnam: US$ 57.3 mnVietnamItaly: US$ 41 mnItalyChina: US$ 27.6 mnChinaIndonesia: US$ 23.9 mnIndonesiaHong Kong: US$ 19.4 mnHong KongMalaysia: US$ 12.8 mnMalaysiaBangladesh: US$ 12.3 mnTürkiye: US$ 12 mnThailand: US$ 10.6 mnRussia: US$ 9.9 mnCambodia: US$ 9.7 mnNetherlands: US$ 6.4 mnSpain: US$ 6.2 mnGermany: US$ 5.8 mnSouth Korea: US$ 5.7 mnPortugal: US$ 5.6 mnUnited States of America: US$ 4.9 mnFrance: US$ 3.3 mnMexico: US$ 3 mnSouth Africa: US$ 2.7 mnSri Lanka: US$ 2.4 mnMyanmar: US$ 2.4 mnIndia
Where Indian finished leather goes — among our 80 countries, 2025-26
2020-21: US$ 318 mn3182020-212021-22: US$ 374 mn3742021-222022-23: US$ 343 mn3432022-232023-24: US$ 363 mn3632023-242024-25: US$ 364 mn3642024-252025-26: US$ 314 mn3142025-26
India’s finished leather exports, year by year · US$ million

The price cycle

India’s average export price per kg each year (total value ÷ total quantity). Highest in 2020-21, lowest in 2024-25 — a 43% swing between them. Keep this swing in mind when you quote.

2020-21: US$ 13.60 per kg13.602021-22: US$ 10.59 per kg2022-23: US$ 10.21 per kg2024-25: US$ 9.51 per kg9.512025-26: US$ 9.58 per kg9.582020-212021-222022-232023-242024-252025-26
Average export price of Indian finished leather · US$ per kg · dotted = year in between not available

What next: a projection from the trend

The past trend carried forward — not a forecast by any authority. Sudden changes in policy, prices or demand are not in it.

2020-21: US$ 318 mn2020-212021-22: US$ 374 mn2021-222022-23: US$ 343 mn2022-232023-24: US$ 363 mn2023-242024-25: US$ 364 mn2024-252025-26: US$ 314 mn2025-262026-27: US$ 342 mn (US$ 305 mn – US$ 383 mn)3422026-272027-28: US$ 341 mn (US$ 301 mn – US$ 387 mn)3412027-28
India’s finished leather exports and projection · hollow bars = projection, line = likely range
By 2027-28: US$ 341 mn

Likely range US$ 301 mn to US$ 387 mn.

Trend
-0.3% a year
Fit (R²)
0 — weak, read with care
Based on
6 years of official figures

Method: a straight line through the logarithm of yearly exports (log-linear regression); range = ±1 standard error.

Biggest buyer countries

By value in 2025-26. Change is against 2024-25.

Name2025-26Change
1VietnamUS$ 57.3 mn-18.6%
2ItalyUS$ 41 mn-13.7%
3ChinaUS$ 27.6 mn-28.7%
4IndonesiaUS$ 23.9 mn-0.9%
5Hong KongUS$ 19.4 mn-34.3%
6MalaysiaUS$ 12.8 mn-26.3%
7BangladeshUS$ 12.3 mn+0.8%
8TürkiyeUS$ 12 mn-4.5%
9ThailandUS$ 10.6 mn+3.4%
10RussiaUS$ 9.9 mn+24.6%
11CambodiaUS$ 9.7 mn+0.8%
12GuatemalaUS$ 7.6 mn+35.1%

Where demand is rising and falling

Only countries that buy at least US$ 1 million or 1% of India’s exports of this product. Change from 2024-25 to 2025-26.

High demand

  1. GuatemalaUS$ 5.6 mn → US$ 7.6 mn+35.1%
  2. RussiaUS$ 8 mn → US$ 9.9 mn+24.6%
  3. SpainUS$ 5.6 mn → US$ 6.2 mn+10.4%

Low demand

  1. Hong KongUS$ 29.5 mn → US$ 19.4 mn-34.3%
  2. MyanmarUS$ 3.3 mn → US$ 2.4 mn-29%
  3. ChinaUS$ 38.7 mn → US$ 27.6 mn-28.7%
  4. MalaysiaUS$ 17.4 mn → US$ 12.8 mn-26.3%
  5. South KoreaUS$ 7.4 mn → US$ 5.7 mn-22.7%
  6. United States of AmericaUS$ 6.2 mn → US$ 4.9 mn-21.1%
  7. FranceUS$ 4.2 mn → US$ 3.3 mn-20.8%
  8. GermanyUS$ 7.2 mn → US$ 5.8 mn-19.4%

Which forms sell, and at what price

India’s exports by 8-digit tariff line, 2025-26. Average price = total value ÷ total quantity (TradeStat): the average of every shipment on that line, not the price of any one deal.

Tariff lineValue 2025-26ChangeQuantityAverage price
Leather, further prepared after tanning or crusting, including parchment-dressed, of bovine or equine… — other whole hids/skins4107 19 00US$ 86.2 mn-22.4%12,088 tonnesUS$ 7.13 per kgwas US$ 7.15
Lreather further of bovin full grains- unsplit of whole hides/skins4107 11 00 · Leather, further prepared after tanning or crusting, including parchment-dressed leather, of bovine or…US$ 74.5 mn-9.1%4,048 tonnesUS$ 18.41 per kgwas US$ 19.44
Other/hides/skins includinguding sides4107 99 00 · Leather, further prepared after tanning or crusting, incl. parchment-dressed, of bovine or equine animals…US$ 63.7 mn-21.9%11,054 tonnesUS$ 5.76 per kgwas US$ 6.17
Leather further prepard after taning/crust leather of sheep/lamb without wool w.o.n. split4112 00 00 · Leather, further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb…US$ 57.4 mn-7.4%1,819 tonnesUS$ 31.57 per kgwas US$ 31.46
Taned/crust hide and skins of goat or kids in dry state (crust)4106 22 00 · Tanned or crust hides and skins, of goats or kids, without hair on, whether or not split, but not further…US$ 14.2 mn+67%924 tonnesUS$ 15.34 per kgwas US$ 16.22
Grain-split of other hides/skins includingudingsides4107 92 00 · Leather, further prepared after tanning or crusting, including parchment-dressed, of bovine or equine…US$ 11.3 mn-5.4%1,572 tonnesUS$ 7.17 per kgwas US$ 7.82
Leatherfuther of bovin grain-split of whole hides/skins4107 12 00 · Leather, further prepared after tanning or crusting, including parchment-dressed leather, of bovine or…US$ 3.5 mn-20%307 tonnesUS$ 11.35 per kgwas US$ 10.92
Full grains-unsplit of other hides/skins includinguding sides4107 91 00 · Leather, further prepared after tanning or crusting, including parchment-dressed, of bovine or equine…US$ 3.2 mn+45.9%894 tonnesUS$ 3.56 per kgwas US$ 2.67
Taned/crust hide and skins of other animals in dry state (crust)4106 92 00 · Tanned or crust hides and skins, of animals other than equine, ovine, bovine, goats or kids, swine and…US$ 20k—0.3 tonnesUS$ 59.70 per kg
Taned/crust hide and skins of other animals in wet state includinguding wet-blue4106 91 00 · Tanned or crust hides and skins, of animals other than equine, ovine, bovine, goats or kids, swine and…US$ 10k—2.8 tonnesUS$ 3.60 per kg
Taned/crust hide andskins of goat or kids inwet state includinguding wet-blue.4106 21 00 · Tanned or crust hides and skins, of goats or kids, without wool or hair on, whether or not split, but not…US$ 0-100%0.2 tonnes—

The world market

Each country’s own recorded exports and imports in UN Comtrade, 2023 (the latest year nearly every country has reported).

World imports
US$ 7.76 bn
2023
India among exporters
#5
of 125 countries
India’s share of world exports
4.4%
US$ 359 mn
Left for others to win
US$ 7.8 bn
exported by other countries

Top exporters — your competitors

  1. 1ItalyUS$ 2.4 bn 29.5%
  2. 2ChinaUS$ 661 mn 8.1%
  3. 3BrazilUS$ 572 mn 7%
  4. 4ThailandUS$ 455 mn 5.6%
  5. 5IndiaUS$ 359 mn 4.4%
  6. 6Viet NamUS$ 323 mn 4%
  7. 7SpainUS$ 322 mn 3.9%
  8. 8China, Hong Kong SARUS$ 282 mn 3.5%
  9. 9GermanyUS$ 275 mn 3.4%
  10. 10Rep. of KoreaUS$ 244 mn 3%

Biggest buyers in the world

  1. 1Viet NamUS$ 1.06 bn 13.7%
  2. 2ChinaUS$ 660 mn 8.5%
  3. 3ItalyUS$ 536 mn 6.9%
  4. 4USAUS$ 378 mn 4.9%
  5. 5FranceUS$ 373 mn 4.8%
  6. 6IndonesiaUS$ 371 mn 4.8%
  7. 7China, Hong Kong SARUS$ 298 mn 3.8%
  8. 8MexicoUS$ 293 mn 3.8%
  9. 9GermanyUS$ 290 mn 3.7%
  10. 10RomaniaUS$ 235 mn 3%

Opportunity: what these countries buy from the world, and from India

Each country’s own recorded imports in UN Comtrade, latest year it has reported. The long light part of each bar is demand other countries are filling today.

VietnamUS$ 1.11 bnIndia 4.7% · gap US$ 1.05 bn
ChinaUS$ 655 mnIndia 5.3% · gap US$ 620 mn
IndonesiaUS$ 477 mnIndia 4.7% · gap US$ 454 mn
ItalyUS$ 454 mnIndia 11.1% · gap US$ 404 mn
United States of AmericaUS$ 375 mnIndia 1.5% · gap US$ 369 mn
FranceUS$ 371 mnIndia 1.3% · gap US$ 366 mn
GermanyUS$ 268 mnIndia 1.3% · gap US$ 265 mn
SpainUS$ 206 mnIndia 2.8% · gap US$ 201 mn
South KoreaUS$ 135 mnIndia 5.8% · gap US$ 127 mn
United KingdomUS$ 124 mnIndia 0.5% · gap US$ 123 mn

TradeStat’s 2023-24 quantities are double-counted, so that year is left out of the price. Sources: TradeStat — Export Import Data Bank, Department of Commerce · UN Comtrade database (United Nations Statistics Division) · Figures taken 29 October 2026.

Step by step

How to export finished leather

India has one of the world's largest stocks of cattle, buffalo, goat and sheep and a large tanning industry, mostly in Tamil Nadu, West Bengal and Uttar Pradesh. Much of its finished leather is used at home by footwear and leather-goods makers, and the rest is exported to shoe and bag factories in Vietnam, China, Indonesia and Italy. Italy, Brazil and China are the main competitors. Buyers now ask for tannery environmental certification (LWG), chromium VI test reports and hide traceability, and the EU Deforestation Regulation will cover cattle leather. Openings are in certified finished leather for footwear and in goat and sheep leather for gloves and garments.

  1. 01Pick the leather type

    Decide animal, tannage and finish (for example cow full-grain for shoe uppers) and the buyers that use it.

  2. 02Join CLE and get an RCMC

    Register with the Council for Leather Exports to claim benefits and join fair pavilions.

  3. 03Send swatches and samples

    Send colour swatches and a few hides; agree thickness, grade mix and price per sq ft in writing.

  4. 04Test before bulk

    Get Cr VI, azo and physical tests done on the production lot.

  5. 05Measure, grade and pack

    Measure every piece on a calibrated machine, grade, bundle and tag; add silica gel.

  6. 06Ship and claim benefits

    File the shipping bill on ICEGATE with the correct 8-digit HS code, declare RoDTEP and drawback, and keep the mill or test certificates with the export file.

  7. 07Get paid safely

    Use an LC or documents against payment with new buyers, take ECGC cover for open-account sales, and close the export with an e-BRC once the money arrives.

Questions

Questions about exporting finished leather

Is finished leather free to export?
Yes, finished leather of cattle, buffalo, goat and sheep is freely exportable. Leather of wild animals is prohibited. Raw and semi-processed hides can attract export duty, so confirm your code on DGFT and the CBIC tariff.
What is the difference between crust and finished leather?
Crust leather is tanned and dried but not coloured or finished on the surface; finished leather is ready for cutting. They have different HS codes and RoDTEP and drawback rates.
How is the price quoted?
Usually in US dollars or euros per square foot, FOB or CIF, for a stated grade mix and thickness.
Do I need LWG certification?
It is not a legal requirement, but many international footwear brands buy only from LWG-rated tanneries, so it decides which buyers you can reach.
Why do measurement disputes happen?
Leather area is measured by machine and can change with humidity. Use a calibrated machine, print the area on each piece and agree a tolerance in the contract.
Sources (8)
  1. CLE (Council for Leather Exports) — official site
  2. ECHA — substances restricted under REACH (Annex XVII)
  3. Leather Working Group — environmental certification for leather manufacturers
  4. European Commission — Regulation on deforestation-free products (EUDR)
  5. CSIR-Central Leather Research Institute (CLRI), Chennai
  6. Footwear Design and Development Institute (FDDI) — testing laboratories
  7. NABL — search for accredited testing laboratories
  8. DGFT — ITC(HS) export policy search (Schedule 2)