4104 · Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
See notes 2(A) and 2(B) to this chapter.
EU Combined Nomenclature · CN code · HS 4104.19
4104 19 51
4104 19 51: Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:
- In the wet state (including wet-blue):
- 4104 19 Other:
- Other:
- Of bovine (including buffalo) animals:
- 4104 19 51 Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 4
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 3
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 4104.19
last 12 months€49.5m+17.8% · previous 12 months
Average import price€1.51 per kg
Preferential rate1%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Brazil | €12.6m | 25.4% | +10.1% |
 Argentina | €6.4m | 13% | +57.8% |
 New Zealand | €6.1m | 12.4% | +2.4% |
 United States | €5.9m | 11.9% | +49.8% |
 South Africa | €2.8m | 5.6% | +353.7% |
 United Kingdom | €2.3m | 4.7% | -30% |
 Uruguay | €2.3m | 4.7% | +51.4% |
 Australia | €1.8m | 3.7% | -28.8% |
Same subheading in other tariffs
4104.19 In the wet state (including wet-blue): other
UK Free Third-country duty 4 tariff lines 
Türkiye Free – 5.5% Third-country duty 4 tariff lines · average 1.4% USA Free – 5% General (MFN) 5 tariff lines · average 2.6% 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 2 tariff lines Brazil 3.6% – 9% General (MFN) 5 tariff lines · average 7.2% Argentina 3.6% – 9% General (MFN) 10 tariff lines · average 6.8% 
Peru Free General (MFN) 1 tariff line New Zealand Free General (MFN) 6 tariff lines 
Japan Free – 30% General (MFN) 3 tariff lines · average 14% 
Taiwan Free General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% General (MFN) 4 tariff lines 
Nigeria 10% General (MFN) 1 tariff line EU lines: 4104.19
- 4104 19 10Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)
- 4104 19 51Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)
- 4104 19 59Of bovine (including buffalo) animals: other
- 4104 19 90In the wet state (including wet-blue): other
Legal notes
Notes
1. This chapter does not cover:
(a) parings or similar waste, of raw hides or skins (heading 0511);
(b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
(c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
2.
(A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).
(B) For the purposes of headings 4104 to 4106, the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
3. Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115.
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
4104 11 10 to 4104 19 90 · In the wet state (including wet-blue)
The hides and skins simply tanned are especially recognisable by their flesh side where, particularly on the edges, a certain number of original subcutaneous fibres are visible. For this reason, the flesh side has a fibrous and rough surface. Hides and skins partially tanned (pre-tanned) are classified with hides and skins not further prepared than tanned.
The processes intended to complete the tanning proper during which the products used for the tanning and any remaining water are removed from the skins (for example, washing, wringing, pressing, drying and stretching) do not change the classification of these leathers. This applies also to simple splitting of hides and skins not further prepared than tanned.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) | Free | p/st |
| 2025 | unchanged | Free | p/st |
| 2024 | unchanged | Free | p/st |
| 2023 | unchanged | Free | p/st |
| 2022 | unchanged | Free | p/st |
| 2021 | unchanged | Free | p/st |
| 2020 | unchanged | Free | p/st |
| 2019 | Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) | Free | p/st |
In the EU Combined Nomenclature, 4104 19 51 is one of 4 lines under subheading 4104.19, in the wet state (including wet-blue): other.
The third-country duty is free, and quantities are declared in p/st.
In the 12 months to August 2026, the EU imported goods of subheading 4104.19 worth €49.5m (up 18% on the year before), at an average of €1.51 per kg; Brazil supplied 25%, followed by Argentina.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–5.5%, the US duty is 0%–5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 3.6%–9%, the Argentina duty is 3.6%–9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–30%, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 10%.
EU member states imported goods of subheading 4104.19 worth US$188m in 2024; the largest supplier from outside the EU was Brazil, and the United Kingdom ranked 6th with US$3m.
Questions and answers
What is the EU import duty for CN code 4104 19 51?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 4104.19 as a whole, the largest supplier from outside the EU in 2024 was Brazil (US$12m), followed by the United States.