EU Combined Nomenclature · CN code · HS 4107.91
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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 29 October 2026
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 · 29 October 2026
| 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 |
| 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% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 5.2% |
| Country | Value | Share | Change |
|---|---|---|---|
 Mexico | €1.7m | 28.1% | -27.8% |
 Brazil | €1.4m | 23% | -23.1% |
 United States | €751k | 12.6% | +66.1% |
 Türkiye | €473k | 8% | -2.8% |
 Serbia | €431k | 7.3% | +2,660.9% |
 Argentina | €385k | 6.5% | -48.3% |
 United Kingdom | €183k | 3.1% | -7.9% |
 China | €147k | 2.5% | +101.3% |
UK Free Third-country duty 2 tariff lines Türkiye 6.5% Third-country duty 2 tariff lines USA 2.4% – 5% General (MFN) 5 tariff lines · average 3.2% 
Canada Free General (MFN) 1 tariff line Mexico Free General (MFN) 1 tariff line Brazil 9% General (MFN) 2 tariff lines Argentina 9% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Japan 6% – 30% General (MFN) 7 tariff lines · average 19.6% 
Taiwan 2.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% – 13% General (MFN) 2 tariff lines · average 9% 
Nigeria 10% General (MFN) 1 tariff line 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.
The leather covered by this heading may be further dressed (curried, dyed, grained or stamped, treated to give a suede finish, printed, glazed, satin finished, etc.), or parchment-dressed (see the HS General Explanatory Note to this chapter, (III)).
See the explanatory note to subheadings 4107 11 11 to 4107 11 90.
Because of its use which calls for stoutness and durability, the leather known as sole-leather is not fed. The currying method used for this leather is known as water currying, as opposed to fat currying which is used for stuffed leathers. The main treatments given to this leather amount to cleaning of the leather side, exposure to air, repeated hammering and pressure rolling.
See also the HS Explanatory Note to heading 4107, third paragraph.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | Sole leather | 6.5% | — |
| 2025 | unchanged | 6.5% | — |
| 2024 | unchanged | 6.5% | — |
| 2023 | unchanged | 6.5% | — |
| 2022 | unchanged | 6.5% | — |
| 2021 | unchanged | 6.5% | — |
| 2020 | unchanged | 6.5% | — |
| 2019 | Sole leather | 6.5% | — |
In the EU Combined Nomenclature, 4107 91 10 is one of 2 lines under subheading 4107.91, leather further prepared after tanning or crusting.
The third-country duty is 6.5%, and quantities are declared in —.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 6.5%; 140 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 4107.91 worth €5.9m (down 15% on the year before), at an average of €9.12 per kg; Mexico supplied 28%, followed by Brazil.
For the same subheading, the UK duty is free, the Türkiye duty is 6.5%, the US duty is 2.4%–5%, 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 0%–5%, the Japan duty is 6%–30%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5%–13% and the Nigeria duty is 10%.
EU member states imported goods of subheading 4107.91 worth US$87m in 2024; the largest supplier from outside the EU was Brazil.
The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
153 countries have a preferential rate on this line, 140 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.
For subheading 4107.91 as a whole, the largest supplier from outside the EU in 2024 was Brazil (US$2m), followed by Mexico.