Subheading · Chapter 41 · Heading 4104
4104.11: Full grains, unsplit; grain splits
Wet-blue bovine leather (full grain)
4104.11 is the HS subheading for wet-blue bovine leather (full grain), under heading 4104 in chapter 41.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4104 11 00 00 Full grains, unsplit; grain splits p/st
- 4104 11 10 00 Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m2) Freep/st
- Other p/st
- Of bovine (including buffalo) animals p/st
- 4104 11 51 00 Whole hides and skins, of a unit surface area exceeding 28 square feet (2.6 m2) Freep/st
- 4104 11 59 00 Other Freep/st
- 4104 11 90 00 Other Freep/st
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 1
- 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
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £2.5m | 48.9% | +103.8% | |
| £1.6m | 30.9% | +10% | |
| £447k | 8.7% | +2,762.8% | |
| £268k | 5.2% | +478.8% | |
| £239k | 4.6% | -2.3% | |
| £62k | 1.2% | +37.3% | |
| £12k | 0.2% | -39.9% | |
| £6k | 0.1% | +36.4% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$1.2mUS$1.2m+US$8.9m+US$33.1m+> US$66.1m
Exports: 91
- United States: US$391.5m
- Brazil: US$376.1m
- Italy: US$66.1m
- New Zealand: US$43.5m
- Türkiye: US$42.4m
- Australia: US$39.4m
- Netherlands: US$35.9m
- Germany: US$34.3m
- China: US$33.1m
- Paraguay: US$29.4m
- Uzbekistan: US$27.9m
- Thailand: US$20.7m
- Denmark: US$20.7m
- South Africa: US$19m
- United Kingdom: US$18.1m
- Uruguay: US$17.3m
- Argentina: US$17.1m
- Mexico: US$14m
- Ukraine: US$11m
- Poland: US$9.8m
- Spain: US$9.4m
- France: US$8.9m
- Vietnam: US$8.8m
- Bolivia: US$8.4m
- Azerbaijan: US$7.6m
- Belgium: US$7.3m
- Kazakhstan: US$5.9m
- Colombia: US$4.9m
- Czechia: US$4.6m
- Chile: US$4m
- Slovakia: US$3.6m
- Taiwan: US$2.8m
- Hong Kong SAR China: US$2.7m
- Uganda: US$2.1m
- Tajikistan: US$2m
- Kenya: US$1.9m
- Panama: US$1.6m
- Portugal: US$1.6m
- Morocco: US$1.6m
- Mongolia: US$1.5m
- South Korea: US$1.4m
- Bangladesh: US$1.4m
- Lithuania: US$1.3m
- Kyrgyzstan: US$1.2m
- Belarus: US$1.1m
- Albania: US$960.1k
- Algeria: US$895.3k
- Serbia: US$826.3k
- Romania: US$755.8k
- Saudi Arabia: US$649.4k
- Slovenia: US$580k
- India: US$557k
- Austria: US$545.4k
- Pakistan: US$537.1k
- Estonia: US$524.7k
- Japan: US$448.5k
- Nicaragua: US$358.5k
- Russia: US$336.4k
- Turkmenistan: US$240.5k
- Venezuela: US$215.5k
Trade value (US$) no reported trade < US$455.7kUS$455.7k+US$3.9m+US$16.9m+> US$65.7m
Imports: 110
- China: US$381.1m
- Italy: US$321.2m
- Vietnam: US$208.3m
- Thailand: US$65.7m
- Mexico: US$56.2m
- India: US$35.4m
- Poland: US$27.2m
- Brazil: US$26.2m
- Spain: US$24.9m
- Indonesia: US$23m
- Cambodia: US$16.9m
- Türkiye: US$16.2m
- Japan: US$15.9m
- Portugal: US$14.9m
- Dominican Republic: US$13.7m
- Taiwan: US$12.1m
- France: US$10.7m
- Belgium: US$10.7m
- Romania: US$9.2m
- Guatemala: US$8m
- Germany: US$7.9m
- Hong Kong SAR China: US$5.4m
- Netherlands: US$4.6m
- Russia: US$4.3m
- United Kingdom: US$4.2m
- Colombia: US$4.1m
- Bangladesh: US$3.9m
- South Korea: US$3.7m
- Uruguay: US$3.7m
- Argentina: US$2.7m
- United States: US$2.4m
- Ukraine: US$2.2m
- Paraguay: US$2.1m
- Ecuador: US$2m
- Slovakia: US$1.9m
- Switzerland: US$1.8m
- Serbia: US$1.8m
- Czechia: US$1.6m
- Austria: US$1.6m
- Pakistan: US$1.3m
- El Salvador: US$1.1m
- Macao SAR China: US$996.4k
- Hungary: US$938.6k
- Croatia: US$864.3k
- Philippines: US$788.3k
- South Africa: US$748.6k
- Dominica: US$735.2k
- Bulgaria: US$657k
- Peru: US$629.5k
- Chile: US$583k
- Canada: US$539.3k
- Sweden: US$518.1k
- Algeria: US$461.4k
- Lithuania: US$455.7k
- Kenya: US$426.8k
- Australia: US$390.6k
- Iran: US$386.4k
- Egypt: US$332.3k
- Estonia: US$318.9k
- Denmark: US$266.8k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$391.5m | 28.5% | |
| 2 | US$376.1m | 27.3% | |
| 3 | US$66.1m | 4.8% | |
| 4 | US$43.5m | 3.2% | |
| 5 | US$42.4m | 3.1% | |
| 6 | US$39.4m | 2.9% | |
| 7 | US$35.9m | 2.6% | |
| 8 | US$34.3m | 2.5% | |
| 9 | US$33.1m | 2.4% | |
| 10 | US$29.4m | 2.1% |
In the UK Global Tariff, subheading 4104.11 covers 4 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 4104.11 into 4 tariff lines; the duty is between 0% and 5.5% (average 1.4%). 3 of them are duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported wet-blue bovine leather (full grain) worth £5.2m (up 22% on the year before), at an average of £6.72 per kg; Germany supplied 49%, followed by Italy.
World trade in wet-blue bovine leather (full grain) reached US$1.4bn in 2024, up 1.4% on 2023.
The United States was the largest exporter with 28.5% of the total, ahead of Brazil.
Questions and answers
What is the HS code for full grains, unsplit; grain splits?
Full grains, unsplit; grain splits fall under HS subheading 4104.11, part of heading 4104, in section VIII of the Harmonized System.
What is the import duty on full grains, unsplit; grain splits in the UK?
Under the UK Global Tariff, imports under 4104.11 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on full grains, unsplit; grain splits in the EU?
Under the EU Combined Nomenclature, imports under 4104.11 from countries without a preferential agreement are charged at 0% to 5.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most full grains, unsplit; grain splits?
The United States, with US$391.5m in 2024 (28.5% of world exports).
Which countries can export wet-blue bovine leather (full grain) to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import wet-blue bovine leather (full grain) from?
In the 12 months to August 2026, the largest suppliers were Germany (49%), Italy (31%) and Netherlands (9%), out of total imports of £5.2m.