4202 91 10: Travelling-bags, toilet bags, rucksacks and sports bags
Leather cases and bags (other)
Not declarable on its own: use one of its 1 subdivisionsData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
4202 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper:
Other:
4202 91 With outer surface of leather or of composition leather:
4202 91 10 Travelling-bags, toilet bags, rucksacks and sports bags
What you pay
Importing into EU
Customs duty3% standard rate depends on the country of origin
C400 Presentation of the required " CITES" certificate
Y900 Declared goods do not belong to the Washington Convention (CITES)
Import controlImport control on luxury goods
Applies to goods from
North Korea
Legal act
Regulation 2062/17
Documents
Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
Import controlImport control on cat and dog fur
Applies to goods from
all countries
Legal act
Regulation 1523/07
Documents
Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
Import controlImport control on seal products
Applies to goods from
all countries
Legal act
Regulation 1850/15
Documents
C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
C680 Written notification of import and document giving evidence where the products were acquired (seal product)
C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
Import control
Applies to goods from
Belarus, Ukraine
Legal act
Regulation 0765/06, Regulation 0692/14
Documents
Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
4202 91 10 10
Hand-made
4202 91 10 90
Other
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.0104
Certain handicraft products (Handicrafts)
Free
1 January 2026 – 31 December 2026
1,800,000 Euro
0 Euro
Exhausted
Balances from the Commission’s weekly quota report of 23 October 2026.
Export measures 4
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export control on luxury goodsSanctions regime: Russia
Russia
Regulation 0833/14
24 June 2023
Export control on luxury goodsSanctions regime: North Korea
North Korea
Regulation 2062/17
28 June 2018
Export control - CITES
All third countries
Regulation 0966/23
20 May 2023
Export control on cat and dog fur
All third countries
Regulation 1523/07
15 August 2009
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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece13% reduced rate
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
3%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 41 more
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.
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of a travel bag, with an additional storage component, from India
26 rulings in total for this code
Legal notes
Notes
1. For the purposes of this chapter, the term ‘leather’ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.
2. This chapter does not cover:
(a) sterile surgical catgut or similar sterile suture materials (heading 3006);
(b) articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);
(f) whips, riding-crops or other articles of heading 6602;
(g) cuff links, bracelets or other imitation jewellery (heading 7117);
(h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);
(ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
(k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l) articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606.
3.
(A) In addition to the provisions of note 2 above, heading 4202 does not cover:
(a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);
(b) articles of plaiting materials (heading 4602).
(B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
4. For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).
Additional note
1. For the purposes of the subheadings of heading 4202, the term ‘outer surface’ is to refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.
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.
4202 · Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
For the definition of the term ‘outer surface’, see additional note 1 to this chapter and the HS Explanatory Note to subheadings 4202 11, 4202 21, 4202 31 and 4202 91.
This heading includes covers for rackets which envelop the entire racket, whether or not fitted with a handle or a shoulder strap.
However, this heading does not include headcovers for tennis rackets, badminton rackets, golf clubs, etc., when made from textile fabric (usually coated with plastics), whether or not they are fitted with a pocket to contain balls (heading 6307).
This heading also includes small bags consisting of sheeting of plastics with a closing system (for example, a zipper) designed for prolonged use. They generally have reinforced edges (for example, of plastics or of textiles) or stitched seams. They can be used, for example, as a toilet bag, pencil bag or document bag and may be equipped with a handle or a hanging loop.
Examples of such bags include:
This heading does not include small, simple bags consisting of sheeting of plastics with a closure, not designed for prolonged use. Those bags are simply sealed at the edges, without reinforcements (for example, there are no reinforced edges of textiles or plastics, nor stitched seams). They may have a fold at the bottom and/or the sides and they generally have a simple plastic ‘zip-lock’ type closure with a slider. They may be equipped with a small handle or a hanging loop. They are to be classified according to their constituent material (classification under Chapter 39).
Examples of such bags include:
4202 91 to 4202 99 · Other
These subheadings include so-called ‘writing cases’ (see also the Harmonized System Explanatory Notes to heading 4202, paragraph 4, which includes ‘writing-cases’ as an example of ‘similar containers’ covered by the second part of heading 4202).
Writing cases are typically reinforced and designed for prolonged use. They usually have one or more pockets and loops to hold a notepad, papers, writing instruments and supplies etc.
Writing cases may be closed with a zip all round or by means of an elastic band, a closing buckle or a flap with a snap fastener. The presence and type of a closing device is however not a decisive criterion for classification of writing cases under heading 4202. Writing cases without a closing device are also to be classified under this heading.
Examples of writing cases of subheadings 4202 91 to 4202 99 are shown below:
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
Travelling-bags, toilet bags, rucksacks and sports bags
3%
—
2025
unchanged
3%
—
2024
unchanged
3%
—
2023
unchanged
3%
—
2022
unchanged
3%
—
2021
unchanged
3%
—
2020
unchanged
3%
—
2019
Travelling-bags, toilet bags, rucksacks and sports bags
3%
—
In the EU Combined Nomenclature, 4202 91 10 is one of 2 lines under subheading 4202.91, with outer surface of leather or of composition leather.
The third-country duty is 3%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 3%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported leather cases and bags (other) (HS 4202.91) worth €230m (up 4% on the year before), at an average of €44.95 per kg; China supplied 34%, followed by India.
For the same subheading, the UK duty is 2%, the Türkiye duty is 3%, the US duty is 4.5%, the Canada duty is 0%–11%, the Mexico duty is 25%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 10%, the Taiwan duty is 7.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20% and the Nigeria duty is 20%.
EU member states imported goods of subheading 4202.91 worth US$571m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 5th with US$9m.
Questions and answers
What is the EU import duty for CN code 4202 91 10?
The third-country duty in the EU Combined Nomenclature is 3%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 4202 91 10?
152 countries have a preferential rate on this line, 152 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 4202.91 as a whole, the largest supplier from outside the EU in 2024 was China (US$63m), followed by India.
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EU Combined Nomenclature · CN code · 
China
India
Switzerland
United Kingdom
Vietnam
Japan
Thailand
United States
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Norway
North Macedonia
Nigeria