EU Combined Nomenclature · CN code · HS 4302.19
✓ 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 26 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 · 26 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 China | €22.6m | 28% | -15% |
 Türkiye | €13.8m | 17.1% | +10.3% |
 Thailand | €12.9m | 16% | +326.5% |
 Russia | €11.4m | 14.1% | +1.2% |
 Brazil | €5m | 6.2% | +29.8% |
 United States | €3.1m | 3.8% | +29.2% |
 Cambodia | €2.5m | 3.1% | — |
 Argentina | €1.7m | 2% | +2.3% |
4302.19 Whole skins, with or without head, tail or paws: other
UK Free – 2% Third-country duty 7 tariff lines · average 1.1% Türkiye Free – 2.2% Third-country duty 8 tariff lines · average 1.4% USA 1.5% – 5.6% General (MFN) 7 tariff lines · average 2.8% 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line Brazil 12.6% Third-country duty 2 tariff lines Argentina 12.6% Third-country duty 4 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 16 tariff lines 
Japan 15% Third-country duty 3 tariff lines 
Taiwan Free Third-country duty 2 tariff lines 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 2.2% – 15% Third-country duty 8 tariff lines · average 13.4% 
Nigeria 10% Third-country duty 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.
These subheadings include hides and skins (for example, of sheep) from which not more than the head, paws and tail have been removed, whether or not straightened at the edges, not cut or otherwise worked to shape; they may be dyed and are suitable for use as rugs.
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 rabbit or hare | 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 rabbit or hare | Free | p/st |
In the EU Combined Nomenclature, 4302 19 35 is one of 7 lines under subheading 4302.19, whole skins, with or without head, tail or paws: other.
The third-country duty is free, and quantities are declared in p/st.
In the 12 months to August 2026, the EU imported goods of subheading 4302.19 worth €80.8m (up 18% on the year before), at an average of €42.49 per kg; China supplied 28%, followed by Türkiye.
For the same subheading, the UK duty is 0%–2%, the Türkiye duty is 0%–2.2%, the US duty is 1.5%–5.6%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 15%, 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 2.2%–15% and the Nigeria duty is 10%.
EU member states imported goods of subheading 4302.19 worth US$193m in 2024; the largest supplier from outside the EU was China.
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.
For subheading 4302.19 as a whole, the largest supplier from outside the EU in 2024 was China (US$33m), followed by Türkiye.