4105 · Tanned or crust skins of sheep or lambs, without wool 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 4105.30
4105 30 10
4105 30 10: Of Indian hair sheep, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:
- 4105 30 In the dry state (crust):
- 4105 30 10 Of Indian hair sheep, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
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 4105.30
last 12 months€37.1m-0.7% · previous 12 months
Average import price€28.48 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €22.3m | 60.1% | +59.1% |
 Nigeria | €5.5m | 14.7% | -42.9% |
 Morocco | €2.8m | 7.6% | -31.2% |
 Pakistan | €2.7m | 7.2% | -21.7% |
 Brazil | €1.3m | 3.5% | -42.2% |
 Kenya | €646k | 1.7% | -54% |
 India | €422k | 1.1% | -23.7% |
 Tunisia | €411k | 1.1% | -50.3% |
Same subheading in other tariffs
4105.30 In the dry state (crust)
UK Free – 2% Third-country duty 2 tariff lines · average 1% 
Türkiye Free – 2% Third-country duty 2 tariff lines · average 1% 
USA 2% General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free – 30% Third-country duty 3 tariff lines · average 15.3% 
Taiwan 1.5% Third-country duty 1 tariff line 
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% – 10% Third-country duty 3 tariff lines · average 4.7% Nigeria 10% Third-country duty 1 tariff line EU lines: 4105.30
Legal notes
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.
4105 30 10 and 4105 30 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.
4105 30 10 · Vegetable pre-tanned Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
This subheading covers vegetable pre-tanned skins which require further tanning before finishing.
Skins simply tanned using vegetable substances may have undergone preservative treatment to facilitate their transport over long distances, for example, with vegetable oil.
These skins are characterised by a firm and compact structure and a light biscuit colour due to the vegetable tanning.
These skins (known as Madras skins or East India (EI) skins) are imported mainly from India or Pakistan. They are usually packed, in sixes, in pressed bales wrapped in straw matting and jute sacking.
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 | Of Indian hair sheep, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles | 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 | Of Indian hair sheep, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles | Free | p/st |
| 2019 | Vegetable pre-tanned Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles | Free | p/st |
CN code 4105 30 10 is a line of the EU Combined Nomenclature under HS subheading 4105.30 (in the dry state (crust)).
The third-country duty is free, and quantities are declared in p/st.
Imports of goods of subheading 4105.30 into the EU came to €37.1m between September 2025 and August 2026 (down 1% on the year before); China supplied 60%, followed by Nigeria.
For the same subheading, the UK duty is 0%–2%, the Türkiye duty is 0%–2%, the US duty is 2%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–30%, the Taiwan duty is 1.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2%–10% and the Nigeria duty is 10%.
EU member states imported goods of subheading 4105.30 worth US$44m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 4105 30 10?
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 4105.30 as a whole, the largest supplier from outside the EU in 2024 was China (US$10m), followed by Nigeria.