Subheading · Chapter 41 · Heading 4104

4104.11

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

Customs duty Free standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4104 11 00 00 Full grains, unsplit; grain splits p/st
  2. 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
  3. Other p/st
  4. Of bovine (including buffalo) animals p/st
  5. 4104 11 51 00 Whole hides and skins, of a unit surface area exceeding 28 square feet (2.6 m2) Freep/st
  6. 4104 11 59 00 Other Freep/st
  7. 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, 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

last 12 months£5.2m+21.6% · previous 12 months
Average import price£6.72 per kg
Jan 2024: £183kFeb 2024: £515kMar 2024: £197kApr 2024: £87kMay 2024: £231kJun 2024: £349kJul 2024: £233kAug 2024: £368kSept 2024: £181kOct 2024: £142kNov 2024: £692kDec 2024: £134kJan 2025: £638kFeb 2025: £367kMar 2025: £291kApr 2025: £676kMay 2025: £180kJun 2025: £170kJul 2025: £389kAug 2025: £380kSept 2025: £102kOct 2025: £296kNov 2025: £492kDec 2025: £457kJan 2026: £428kFeb 2026: £531kMar 2026: £415kApr 2026: £445kMay 2026: £520kJun 2026: £610kJul 2026: £541kAug 2026: £321k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Germany £2.5m 48.9% +103.8%
Italy £1.6m 30.9% +10%
Netherlands £447k 8.7% +2,762.8%
Serbia £268k 5.2% +478.8%
Spain £239k 4.6% -2.3%
Brazil £62k 1.2% +37.3%
France £12k 0.2% -39.9%
Poland £6k 0.1% +36.4%

Same subheading in other tariffs

World trade in 2024

4104.11 · US$1.4bn

Trade value (US$) no reported trade < US$1.2mUS$1.2m+US$8.9m+US$33.1m+> US$66.1m

Exports: 91
  1. United States: US$391.5m
  2. Brazil: US$376.1m
  3. Italy: US$66.1m
  4. New Zealand: US$43.5m
  5. Türkiye: US$42.4m
  6. Australia: US$39.4m
  7. Netherlands: US$35.9m
  8. Germany: US$34.3m
  9. China: US$33.1m
  10. Paraguay: US$29.4m
  11. Uzbekistan: US$27.9m
  12. Thailand: US$20.7m
  13. Denmark: US$20.7m
  14. South Africa: US$19m
  15. United Kingdom: US$18.1m
  16. Uruguay: US$17.3m
  17. Argentina: US$17.1m
  18. Mexico: US$14m
  19. Ukraine: US$11m
  20. Poland: US$9.8m
  21. Spain: US$9.4m
  22. France: US$8.9m
  23. Vietnam: US$8.8m
  24. Bolivia: US$8.4m
  25. Azerbaijan: US$7.6m
  26. Belgium: US$7.3m
  27. Kazakhstan: US$5.9m
  28. Colombia: US$4.9m
  29. Czechia: US$4.6m
  30. Chile: US$4m
  31. Slovakia: US$3.6m
  32. Taiwan: US$2.8m
  33. Hong Kong SAR China: US$2.7m
  34. Uganda: US$2.1m
  35. Tajikistan: US$2m
  36. Kenya: US$1.9m
  37. Panama: US$1.6m
  38. Portugal: US$1.6m
  39. Morocco: US$1.6m
  40. Mongolia: US$1.5m
  41. South Korea: US$1.4m
  42. Bangladesh: US$1.4m
  43. Lithuania: US$1.3m
  44. Kyrgyzstan: US$1.2m
  45. Belarus: US$1.1m
  46. Albania: US$960.1k
  47. Algeria: US$895.3k
  48. Serbia: US$826.3k
  49. Romania: US$755.8k
  50. Saudi Arabia: US$649.4k
  51. Slovenia: US$580k
  52. India: US$557k
  53. Austria: US$545.4k
  54. Pakistan: US$537.1k
  55. Estonia: US$524.7k
  56. Japan: US$448.5k
  57. Nicaragua: US$358.5k
  58. Russia: US$336.4k
  59. Turkmenistan: US$240.5k
  60. Venezuela: US$215.5k

Top exporters

RankCountryValueShare
1 United States US$391.5m 28.5%
2 Brazil US$376.1m 27.3%
3 Italy US$66.1m 4.8%
4 New Zealand US$43.5m 3.2%
5 Türkiye US$42.4m 3.1%
6 Australia US$39.4m 2.9%
7 Netherlands US$35.9m 2.6%
8 Germany US$34.3m 2.5%
9 China US$33.1m 2.4%
10 Paraguay US$29.4m 2.1%

Top importers

RankCountryValueShare
1 China US$381.1m 27.7%
2 Italy US$321.2m 23.3%
3 Vietnam US$208.3m 15.1%
4 Thailand US$65.7m 4.8%
5 Mexico US$56.2m 4.1%
6 India US$35.4m 2.6%
7 Poland US$27.2m 2%
8 Brazil US$26.2m 1.9%
9 Spain US$24.9m 1.8%
10 Indonesia US$23m 1.7%

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.