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 4104.41
4104 41 51
4104 41 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 dry state (crust):
- 4104 41 Full grains, unsplit; grain splits:
- Other:
- Of bovine (including buffalo) animals:
- 4104 41 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 6.5% 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 24 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 · 24 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6.5% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 5 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 3% |
EU: imports by month · HS 4104.41
last 12 months€84.7m-19.8% · previous 12 months
Average import price€13.23 per kg
Preferential rate33%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Argentina | €34.5m | 40.8% | -22.4% |
 Brazil | €25m | 29.5% | -26.1% |
 Bangladesh | €7.5m | 8.8% | -16.6% |
 South Africa | €4.9m | 5.8% | +2,526.2% |
 Egypt | €4.7m | 5.6% | -4.5% |
 Morocco | €2.7m | 3.2% | -42.7% |
 New Zealand | €1.2m | 1.4% | +95.4% |
 Türkiye | €1m | 1.2% | +68.8% |
Same subheading in other tariffs
4104.41 Full grains, unsplit; grain splits
UK Free Third-country duty 6 tariff lines Türkiye Free – 6.5% Third-country duty 8 tariff lines · average 4.8% 
USA Free – 5% General (MFN) 5 tariff lines · average 2.6% 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 2 tariff lines Brazil 7.2% – 9% Third-country duty 4 tariff lines · average 8.6% Argentina 7.2% – 9% Third-country duty 6 tariff lines · average 8.4% 
Peru Free Third-country duty 1 tariff line New Zealand Free – 5% Third-country duty 5 tariff lines · average 3% 
Japan Free – 30% Third-country duty 9 tariff lines · average 19.3% 
Taiwan Free – 2.5% Third-country duty 2 tariff lines · average 1.3% 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 2% – 5% Third-country duty 5 tariff lines · average 4.4% 
Nigeria 10% Third-country duty 1 tariff line EU lines: 4104.41
- 4104 41 11East India kip, whole or with the head and legs removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
- 4104 41 19Whole bovine: other
- 4104 41 51Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)
- 4104 41 59Of bovine (including buffalo) animals: other
- 4104 41 90Full grains, unsplit; grain splits: other, 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 41 11 to 4104 49 90 · In the dry state (crust)
See note 2(B) to this chapter and the HS General Explanatory Note to Chapter 41, (II), third paragraph.
4104 41 11 to 4104 41 90 · Full grains, unsplit; grain splits
See the explanatory note to subheadings 4104 11 10 to 4104 11 90.
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) | 6.5% | p/st |
| 2025 | unchanged | 6.5% | p/st |
| 2024 | unchanged | 6.5% | p/st |
| 2023 | unchanged | 6.5% | p/st |
| 2022 | unchanged | 6.5% | p/st |
| 2021 | unchanged | 6.5% | p/st |
| 2020 | unchanged | 6.5% | p/st |
| 2019 | Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) | 6.5% | p/st |
CN code 4104 41 51 is a line of the EU Combined Nomenclature under HS subheading 4104.41 (full grains, unsplit; grain splits).
The third-country duty is 6.5%, and quantities are declared in p/st.
144 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 6.5%.
Imports of goods of subheading 4104.41 into the EU came to €84.7m between September 2025 and August 2026 (down 20% on the year before); Argentina supplied 41%, followed by Brazil.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–6.5%, the US duty is 0%–5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 7.2%–9%, the Argentina duty is 7.2%–9%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 0%–30%, the Taiwan duty is 0%–2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2%–5% and the Nigeria duty is 10%.
EU member states imported goods of subheading 4104.41 worth US$182.5m in 2024; the largest supplier from outside the EU was Brazil.
Questions and answers
What is the EU import duty for CN code 4104 41 51?
The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 4104 41 51?
153 countries have a preferential rate on this line, 144 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 4104.41 as a whole, the largest supplier from outside the EU in 2024 was Brazil (US$48.8m), followed by Argentina.