How to Import Leather Hides from India to Canada: Duty, GST and CARM (2026)

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To import leather hides from India to Canada, classify them under HS Chapter 41, where Canada's 2026 Customs Tariff sets a Free MFN rate for tanned, crust and finished hides; pay 5% GST at the border; and clear through your own CARM Client Portal account with Release Prior to Payment security. Updated November 2026.

This guide is for Canadian furniture and upholstery makers, footwear and leather-goods workshops, saddlers and leather distributors buying cow, buffalo or goat hides from India. It covers duty and tax, importer set-up, what to check with CFIA, and how to write a hides specification an Indian supplier can quote against.

Key Takeaways

Canada's 2026 Customs Tariff lists MFN duty as Free for tanned, crust and finished hides under headings 4104, 4106, 4107, 4112 and 4113 (as of November 2026).
Commercial importers pay 5% GST at the border; in HST provinces the provincial portion is self-assessed, not collected by CBSA.
Since 1 January 2026, a customs broker's business number can no longer be used to release an importer's commercial goods, so you need your own CARM account and RPP security.
India charges nil export duty on crust and finished leather but 20% on wet blue, so Indian suppliers usually quote crust or finished hides.
Run your HS code through CFIA's AIRS tool before the first shipment to confirm whether any animal-health requirement applies.

What import duty does Canada charge on leather hides from India?

None at the MFN rate for the usual hide forms. CBSA's Chapter 41 schedule for 2026 shows Free against every tariff item in headings 4104 (tanned and crust bovine), 4106 (goat and other animals), 4107 (finished bovine), 4112 (finished sheep) and 4113 (finished goat and other animals). Because the MFN rate is already zero, a shipment from India needs no preferential certificate of origin to enter duty-free.

Duty is only half the picture. India taxes the export of less-processed leather, which is why Indian exporters quote Canadian buyers crust or finished hides rather than wet blue. The table puts both sides together.

Hide form (as of Nov 2026)	HS heading	Canada MFN duty	India export duty
Raw cow or buffalo hides	4101	Free	30% (buffalo) to 40%
Wet blue cow or buffalo	4104.11 / 4104.19	Free	20%
Crust cow or buffalo	4104.41 / 4104.49	Free	Nil
Finished cow or buffalo (full-grain, nubuck, suede, veg-tanned)	4107	Free	Nil
Crust goat	4106.22	Free	Nil
Finished goat	4113.10	Free	Nil

Sources: Canadian rates from the CBSA 2026 tariff above. India's export duty on crust leather was cut from 20% to nil from 2 February 2025, while Notification 37/2024-Customs keeps 20% on wet blue, 30% on raw buffalo hides, 40% on other raw hides and nil on finished and EI tanned leather. For the Indian side in more detail, read does India charge export duty on leather hides.

What tax do Canadian businesses pay at the border on imported hides?

5% GST, calculated on the value for duty plus any duty. CBSA's memorandum D17-1-22 states that for imported commercial goods only the 5% federal portion of HST is payable at importation, and the provincial portion is self-assessed by the importer.

A business registered for GST/HST can normally recover the GST paid at import as an input tax credit. Quebec, British Columbia, Manitoba and Saskatchewan apply their own provincial sales taxes with separate rules for business inputs, so confirm the provincial treatment with your accountant before you cost the first order.

What must a Canadian importer set up before the first hides shipment?

A Business Number with an import-export (RM) program account, a CARM Client Portal registration and your own financial security for Release Prior to Payment. According to FedEx's CARM guidance for Canadian importers, a broker's business number can no longer be used to release or account for commercial goods on an importer's behalf from 1 January 2026.

Register a Business Number and an RM import-export program account.
Register your business in the CARM Client Portal and name a business account manager.
Post a surety bond or cash deposit and enrol in Release Prior to Payment, so hides are released before final accounting.
Delegate access to your customs broker in the portal if they will file the Commercial Accounting Declaration for you.
Agree the 8-digit HS code with your supplier (for example 4107 for finished cow or buffalo hides) and run it through CFIA's AIRS.
Check that the commercial invoice and packing list show animal, tannage, finish, grade, area in square feet or square metres, and weight for every line.

Does CFIA regulate tanned leather hides from India?

Check rather than assume. The Canadian Food Inspection Agency regulates many products of animal origin, and its Automated Import Reference System (AIRS) shows the requirements, if any, for a given HS code, origin and end use. Run AIRS for your exact tariff line with India as the origin before the first shipment and share the result with your broker. CFIA describes AIRS as a reference tool, so the regulations remain the final word.

Which hide specification should Canadian buyers send to an Indian supplier?

One that fixes animal, finish, selection grade, weight class, cut and colour, so every supplier quotes the same leather. The options below are the ones listed on Sanwas International's leather hides page.

Specification	Options Sanwas supplies	What to decide
Animal	Cow, buffalo, goat	Match hide size to the panels your product needs
Finish	Full-grain, nubuck, suede, vegetable-tanned	Match to end use, wear and how the surface will be cleaned
Selection grade	Cutting 1, Cutting 2, BB, Reject	Higher grades give more usable area per hide
Weight class	Super, Extra Heavy, Heavy, Medium	Add a thickness range in mm next to the class
Cut	Machine-cut or hand-cut	State whether you need whole hides, sides or cut pieces
Colour	Custom colours	Approve a reference hide before bulk

Ask for sample hides for approval in the agreed grade and colour, sign off a reference hide, and judge bulk against it. For a full supplier checklist, see how to choose a leather hides supplier in India, and for leather types and finishes, the Sanwas materials and expertise page.

Will the India–Canada CEPA change duty on leather hides?

Probably not for Chapter 41, because Canada's MFN duty on these hides is already Free. The two governments signed terms of reference in March 2026 and, as of autumn 2026, were aiming to conclude the CEPA before the end of 2026. Any gain for hides buyers would come from simpler procedures rather than lower duty; finished goods such as footwear are where the agreement could matter more, as our guide to importing leather shoes from India to Canada explains.

How Sanwas International works with Canadian hides buyers

Sanwas International is an LWG-certified OEM and private label leather manufacturer based in Jalandhar, Punjab, India, producing footwear, outerwear, furniture leather and hides for brands in India and worldwide.

For Canadian buyers, Sanwas supplies cow, buffalo and goat hides in full-grain, nubuck, suede and vegetable-tanned finishes, graded Cutting 1, Cutting 2, BB and Reject, in Super, Extra Heavy, Heavy and Medium weight classes, machine-cut or hand-cut, in custom colours, with LWG-certified supply, AQL inspection and export shipping. To price an order, send your hides specification through the Request a Quote form.

Buyers comparing markets can also read our guides to importing leather hides from India to the UK and importing leather hides from India to Australia.

Frequently Asked Questions

Is there import duty on leather hides from India into Canada?

No, not at the MFN rate for the usual forms. Canada's 2026 Customs Tariff lists Free for tanned, crust and finished hides under headings 4104, 4106, 4107, 4112 and 4113, so no certificate of origin is needed to reach zero duty. Commercial importers still pay 5% GST at the border (as of November 2026).

I run an upholstery business in Toronto. Do I pay 13% HST at the border on hides from India?

No. For commercial imports, CBSA memorandum D17-1-22 says only the 5% federal portion of HST is payable at importation, and the provincial portion is self-assessed. If your business is GST/HST-registered, you can normally recover the tax paid as an input tax credit.

Do I need a CFIA permit to import finished leather hides from India?

Check CFIA's Automated Import Reference System (AIRS) for your exact HS code, with India as origin and your end use, before the first shipment. AIRS shows whether any CFIA requirement applies; share the result with your customs broker and keep it on file.

Can a small Canadian workshop import hides from India without its own customs account?

Not as a commercial importer of record. CBSA's CARM rules require your own Business Number with an RM import-export account and your own financial security for Release Prior to Payment, and a broker's business number cannot be used to release your goods from 1 January 2026.

Can I see sample hides from India before ordering a full shipment?

Yes. Ask the supplier for sample hides for approval in the animal, finish, selection grade, weight class and colour you plan to order, and sign off a reference hide. Sanwas International supplies cow, buffalo and goat hides and ships sample hides before bulk on request.

Importing Leather Hides to Canada? Request a Quote

Canadian furniture and upholstery makers, footwear and leather-goods workshops, distributors and sourcing managers can send Sanwas International their hide type, finish, grade, target quantity, destination province or port, preferred Incoterm and target delivery date. Sanwas supplies buyers across India and exports worldwide, and you can request sample hides before bulk.

Include these details in your enquiry: