EU Combined Nomenclature · CN code · HS 4301.10
✓ 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.
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
| Country | Value | Share | Change |
|---|---|---|---|
 Ukraine | €5.7m | 48.1% | +666.9% |
 United States | €2.2m | 18.6% | -21.2% |
 Canada | €1.4m | 11.5% | +31.2% |
 Iceland | €106k | 0.9% | +36.3% |
 Switzerland | €83k | 0.7% | +147,530.4% |
 San Marino | €80k | 0.7% | — |
 Norway | €46k | 0.4% | +60.8% |
 Russia | €7k | 0.1% | -84.6% |
4301.10 Of mink, whole, with or without head, tail or paws
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line Canada Free Third-country duty 2 tariff lines 
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 1 tariff line 
Japan 3.5% Third-country duty 1 tariff line 
Taiwan Free 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 3% Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line 1. Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2. This chapter does not cover:
(a) birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);
(b) raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);
(c) gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65; or
(f) articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4. Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be.
5. Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).
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.
For the definition of the term ‘raw furskins’, see the HS Explanatory Note to heading 4301, penultimate 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 | Of mink, whole, with or without head, tail or paws | 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 | Of mink, whole, with or without head, tail or paws | Free | p/st |
In the EU Combined Nomenclature, 4301 10 00 is one of 1 line under subheading 4301.10, of mink, whole, with or without head, tail or paws.
The third-country duty is free, and quantities are declared in p/st.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported goods of subheading 4301.10 worth €11.8m (up 141% on the year before), at an average of €173.12 per kg; Ukraine supplied 48%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, 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 3.5%, 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 3% and the Nigeria duty is 5%.
EU member states imported goods of subheading 4301.10 worth US$251m in 2024; the largest supplier from outside the EU was the United States.
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.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 4301.10 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$11m), followed by Ukraine.
Everyday names, not part of the legal text.