Home/Australian Tariffs/From Sri Lanka/Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Importing Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) from Sri Lanka into Australia (2026)

Australia has no FTA with Sri Lanka, so all Chapter 42 leather goods and travel accessories attract full MFN duty rates with zero preferential reduction available; the most critical compliance obligation is ensuring DAFF biosecurity clearance for any animal-derived leather components, as untreated hides can be seized on arrival at the importers expense.

No FTA — MFN rates applyHS Chapter 42

Compliance requirements

  • Verify leather is sufficiently processed before shipment to satisfy DAFF biosecurity requirements and avoid costly on-arrival treatment.
  • Confirm no CITES-listed exotic skins such as crocodile or python are present; obtain mandatory Australian import and Sri Lankan export permits beforehand.
  • Present a detailed commercial invoice stating Sri Lankan origin clearly, as no GSP Form A or certificate of origin will reduce MFN duty payable.
  • Goods containing any animal-derived leather, hide or gut are subject to DAFF biosecurity inspection on arrival — untreated or insufficiently processed leather can be seized or treated at importer cost
  • CITES permits are required for products made from protected species such as crocodile, python or exotic reptile leather — both an Australian CITES import permit and an export permit from the country of origin are mandatory before shipment
  • Anti-dumping measures have historically applied to certain leather goods and travel bags from China — check the ABF Anti-Dumping Commission register before importing to avoid unexpected dumping duties on top of customs duty
  • Country of origin labelling must be accurate — mislabelling Chinese-manufactured goods as Italian or French to attract lower duty or premium pricing is a customs fraud offence under the Customs Act 1901 and is actively targeted by ABF
  • Some leather goods marketed for children (e.g. school bags) may attract ACCC product safety scrutiny for heavy metals such as cadmium and lead in dyes and hardware — supplier test reports to EN or equivalent standards are advisable
  • No FTA exists between Australia and Sri Lanka, so MFN (general) tariff rates apply to all goods. A commercial invoice and packing list are required, and importers should confirm the correct tariff classification to avoid overpaying or underpaying duty.
  • Goods of Sri Lankan origin do not qualify for preferential tariff treatment under any Australian FTA. A formal certificate of origin such as a GSP Form A may still be presented for record-keeping but confers no duty reduction benefit under Australian customs law.
  • Biosecurity requirements under the Biosecurity Act 2015 are strictly enforced. Goods such as timber products, coir fibre, natural rubber items, dried spices and tea must be accompanied by appropriate phytosanitary certificates and may be subject to inspection or treatment on arrival by the Australian Border Force and DAFF.
  • Apparel and footwear from Sri Lanka, which are major export categories, must comply with the Australian Consumer Law mandatory care labelling and fibre content disclosure requirements. Electrical goods must meet ACMA regulatory compliance mark obligations and relevant Australian standards under the Electrical Equipment Safety System.

Key documents required

  • commercial invoice detailing material composition (genuine leather, PU, synthetic) and unit values
  • bill of lading or airway bill
  • CITES import permit (mandatory for exotic or protected species leather products)
  • country of origin certificate or declaration (critical for FTA preferential duty claims and anti-dumping assessment)
  • material composition or substance compliance test report (particularly for children's products or items with metal hardware)

Import tip

Explicitly state material composition (e.g. 'outer surface: genuine bovine leather; lining: polyester') on the commercial invoice — this single detail prevents misclassification disputes between 4202 and 4205, avoids delays at biosecurity screening, and supports CITES clearance checks, saving days of queries from ABF and DAFF.

Calculate the total landed cost for Chapter 42 goods from Sri Lanka — duty, GST, IPC, and biosecurity included.

Other product categories imported from Sri Lanka