EU Combined Nomenclature · CN code · HS 4302.30

4302 30 99: Whole skins and pieces or cuttings thereof, assembled: other, other

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303:
4302 30 Whole skins and pieces or cuttings thereof, assembled:
Other:
4302 30 99 Other

Country of origin Valid on

What you pay

Importing into EU

Customs duty 2.2% standard rate depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 5

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
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
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 5

Import controlRestriction on entry into free circulation

Applies to goods from
all countries

Legal act
Regulation 3254/91
Import controlImport control - CITES
Applies to goods from
all countries

Legal act
Regulation 0966/23
Documents
- C400 Presentation of the required " CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
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
- N954 Movement certificate EUR.1
Import control
Applies to goods from
Russia, Ukraine

Legal act
Regulation 0833/14, Regulation 0263/22
Documents
- 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)
- Y685 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see contractual exemptions in article 3i.3be)
- 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

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	2.2%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)	Afghanistan, Angola, Bangladesh, Benin and 42 more Afghanistan, 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 more Antigua & 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 more Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna	Free
GSP - General arrangements	Congo - Brazzaville, Cook Islands, India, Indonesia and 7 more Congo - Brazzaville, Cook Islands, India, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu	Free
GSP+ (incentive arrangement for sustainable development and good governance)	Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
Mercosur	Argentina, Brazil, Paraguay, Uruguay	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–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–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

EU: imports by month · HS 4302.30

last 12 months€10.4m-16.7% · previous 12 months

Average import price€31.32 per kg

Preferential rate4%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	€8.3m	80.5%	+22.5%
Brazil	€368k	3.6%	+7.4%
Thailand	€305k	2.9%	-82.4%
Cambodia	€235k	2.3%	—
Bosnia & Herzegovina	€163k	1.6%	+227.9%
United Kingdom	€153k	1.5%	+53.2%
United States	€152k	1.5%	-57.7%
Russia	€134k	1.3%	-94.3%

Same subheading in other tariffs

4302.30 Whole skins and pieces or cuttings thereof, assembled

UK 2% Third-country duty 5 tariff lines

Türkiye 2.2% – 2.7% Third-country duty 8 tariff lines · average 2.3%

USA 5.3% General (MFN) 1 tariff line

Canada Free – 8% Third-country duty 2 tariff lines · average 4%

Mexico Free Third-country duty 1 tariff line

Brazil 12.6% Third-country duty 1 tariff line

Argentina 12.6% Third-country duty 1 tariff line

Peru Free Third-country duty 1 tariff line

New Zealand 5% Third-country duty 5 tariff lines

Japan 15% – 20% Third-country duty 5 tariff lines · average 18%

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 1 tariff line

North Macedonia 15% Third-country duty 5 tariff lines

Nigeria 10% Third-country duty 1 tariff line

EU lines: 4302.30

Binding rulings for similar goods

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.

600010434 HMRC 4 June 2024 – 3 June 2027 · 4302 30 99 00

The product is 100% pure Australian sheepskin, tanned and dyed. It is intended to be used on furniture / soft furnishings. The graphite fur skins are sewn together on a roll which is 8m in length and 1.2m wide (rolled onto a pole).

Legal notes

Chapter notes: Chapter 43 →

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.

4302 30 25 to 4302 30 99 · Other

Subject to the condition that no other materials have been added, these subheadings include:

1. pieces or cuttings of subheading 4302 20 00 or whole skins, assembled into sacs, plates, crosses or similar semi-manufactures;

2. bodies intended for making up into fur jackets or coats, and generally consisting of three distinct assemblies of furskins, one in the form of an isosceles trapezium with a long curved base-line from which the back will be cut, and the others in rectangular shape from which the front and sleeves will be cut.

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	Other	2.2%	—
2025	unchanged	2.2%	—
2024	unchanged	2.2%	—
2023	unchanged	2.2%	—
2022	unchanged	2.2%	—
2021	unchanged	2.2%	—
2020	unchanged	2.2%	—
2019	Other	2.2%	—

CN code 4302 30 99 is a line of the EU Combined Nomenclature under HS subheading 4302.30 (whole skins and pieces or cuttings thereof, assembled).

The third-country duty is 2.2%, and quantities are declared in —.

153 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 2.2%.

Imports of goods of subheading 4302.30 into the EU came to €10.4m between September 2025 and August 2026 (down 17% on the year before); China supplied 81%, followed by Brazil.

For the same subheading, the UK duty is 2%, the Türkiye duty is 2.2%–2.7%, the US duty is 5.3%, the Canada duty is 0%–8%, 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%–20%, 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 15% and the Nigeria duty is 10%.

EU member states imported goods of subheading 4302.30 worth US$14m in 2024; the largest supplier from outside the EU was China.

Questions and answers

What is the EU import duty for CN code 4302 30 99?

The third-country duty in the EU Combined Nomenclature is 2.2%; 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 4302 30 99?

153 countries have a preferential rate on this line, 153 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 4302.30 as a whole, the largest supplier from outside the EU in 2024 was China (US$6m), followed by Russia.

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