Subheading · Chapter 41 · Heading 4104

4104.19

4104.19: In the wet state (including wet-blue): other

Official description Other

4104.19 is a six-digit subheading of heading 4104, tanned or crust hides and skins of bovine, 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 19 00 00 Other p/st
  2. 4104 19 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 19 51 00 Whole hides and skins, of a unit surface area exceeding 28 square feet (2.6 m2) Freep/st
  6. 4104 19 59 00 Other Freep/st
  7. 4104 19 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£3.4m+17.4% · previous 12 months
Average import price£2.90 per kg
Jan 2024: £212kFeb 2024: £150kMar 2024: £197kApr 2024: £76kMay 2024: £183kJun 2024: £237kJul 2024: £230kAug 2024: £71kSept 2024: £125kOct 2024: £249kNov 2024: £154kDec 2024: £181kJan 2025: £357kFeb 2025: £505kMar 2025: £94kApr 2025: £102kMay 2025: £197kJun 2025: £587kJul 2025: £316kAug 2025: £2kSept 2025: £177kOct 2025: £217kNov 2025: £248kDec 2025: £145kJan 2026: £185kFeb 2026: £587kMar 2026: £204kApr 2026: £524kMay 2026: £232kJun 2026: £527kJul 2026: £141kAug 2026: £181k 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
Italy £1.9m 56.1% +28.6%
Argentina £597k 17.7% -2.5%
Netherlands £205k 6.1% —
New Zealand £144k 4.3% —
United States £109k 3.2% -20.6%
Namibia £92k 2.7% -2.5%
Australia £74k 2.2% -50.2%
Spain £72k 2.1% -10.1%

Same subheading in other tariffs

World trade in 2024

4104.19 · US$823m

Trade value (US$) no reported trade < US$891kUS$891k+US$6m+US$20m+> US$71m

Exports: 88
  1. Brazil: US$158m
  2. Italy: US$156m
  3. Argentina: US$71m
  4. Thailand: US$63m
  5. United States: US$54m
  6. China: US$44m
  7. Vietnam: US$27m
  8. Netherlands: US$22m
  9. Bangladesh: US$20m
  10. Poland: US$20m
  11. Uruguay: US$18m
  12. Mexico: US$16m
  13. South Africa: US$14m
  14. Taiwan: US$13m
  15. Türkiye: US$11m
  16. Australia: US$11m
  17. Slovakia: US$10m
  18. Spain: US$9m
  19. Germany: US$8m
  20. New Zealand: US$7m
  21. Austria: US$7m
  22. Tajikistan: US$6m
  23. Sweden: US$4m
  24. Denmark: US$4m
  25. United Kingdom: US$4m
  26. Serbia: US$3m
  27. South Korea: US$3m
  28. Switzerland: US$3m
  29. Belgium: US$3m
  30. Panama: US$3m
  31. Portugal: US$3m
  32. Paraguay: US$2m
  33. Albania: US$2m
  34. Bolivia: US$2m
  35. Chile: US$2m
  36. Cambodia: US$2m
  37. Philippines: US$2m
  38. France: US$2m
  39. Kazakhstan: US$2m
  40. Russia: US$1m
  41. Czechia: US$1m
  42. Ukraine: US$900k
  43. India: US$891k
  44. Nepal: US$860k
  45. Colombia: US$855k
  46. Mongolia: US$827k
  47. Canada: US$546k
  48. Algeria: US$439k
  49. Belarus: US$377k
  50. Dominican Republic: US$369k
  51. Tanzania: US$358k
  52. Tunisia: US$328k
  53. Uganda: US$247k
  54. Kenya: US$228k
  55. Croatia: US$212k
  56. Venezuela: US$189k
  57. Azerbaijan: US$182k
  58. Japan: US$178k
  59. Montenegro: US$108k
  60. Saudi Arabia: US$96k

Top exporters

RankCountryValueShare
1 Brazil US$158m 19.3%
2 Italy US$156m 19%
3 Argentina US$71m 8.7%
4 Thailand US$63m 7.6%
5 United States US$54m 6.5%
6 China US$44m 5.4%
7 Vietnam US$27m 3.3%
8 Netherlands US$22m 2.7%
9 Bangladesh US$20m 2.5%
10 Poland US$20m 2.4%

Top importers

RankCountryValueShare
1 China US$219m 26.6%
2 Vietnam US$215m 26.1%
3 Italy US$84m 10.2%
4 Thailand US$47m 5.8%
5 Spain US$44m 5.3%
6 Indonesia US$41m 5%
7 Taiwan US$29m 3.5%
8 India US$25m 3.1%
9 France US$17m 2.1%
10 Hong Kong SAR China US$13m 1.6%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 37number of duty-free countries (MFN)
  • 76%highest: Liechtenstein, Switzerland, Bahamas

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 15% 2023
Angola 2% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 8% 4% – 10% 2023 · HS 2017
Armenia 0% 2023
Aruba 12% 2021 · HS 2012
Australia 2.5% 0% – 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 0% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 5% 0% – 10% 2023
Brazil 8% 4% – 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 10% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 6% 5% – 7% 2023
Colombia 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5.3% 0% – 9% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 5% 2023 · HS 2017
Egypt 4% 2% – 5% 2019 · HS 2017
El Salvador 5% 0% – 10% 2022
Equatorial Guinea 10% 2023
Eswatini 5% 0% – 10% 2023
Ethiopia 0% 2021 · HS 2017
European Union (27 countries) 1.4% 0% – 5.5% 2023
Fiji 5% 2023
French Polynesia 5% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 5.8% 0% – 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 5% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 0% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 14% 0% – 30% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 10% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 0% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 5% 0% – 10% 2020 · HS 2017
Lesotho 5% 0% – 10% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 76%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 5% 0% – 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 5% 0% – 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 5% 0% – 10% 2023
Papua New Guinea 0% 2023
Paraguay 8% 4% – 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 0% 2021 · HS 2017
Rwanda 10% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 5% 0% – 10% 2023
South Korea 3% 2023
Sri Lanka 7.5% 0% – 15% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 62%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 10% 2023
Thailand 5% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 11% 10% – 16% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 3% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 2.6% 0% – 5% 2023
Uruguay 8.4% 4% – 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 8% 4% – 10% 2023 · HS 2017
Vietnam 3% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.2% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
61143 Hides & skins not further prepared in the wet state
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
29120 Other leather, of bovine or equine animals, without hair on
ISIC Rev. 4 activity
1511 Tanning and dressing of leather; dressing and dyeing of fur

Earlier HS editions

HSCode
20174104.19unchanged
20124104.19unchanged
20074104.19unchanged
20024104.19unchanged
19964104.10, 4104.21, 4104.22, 4104.29changed
19924104.10, 4104.21, 4104.22, 4104.29changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 4104.19 covers 4 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 4104.19 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 these goods worth £3.4m (up 17% on the year before), at an average of £2.90 per kg; Italy supplied 56%, followed by Argentina.

World trade in these goods reached US$823m in 2024, up 8.5% on 2023.

Brazil was the largest exporter with 19.3% of the total, ahead of Italy.

Questions and answers

What is the HS code for in the wet state (including wet-blue): other?

In the wet state (including wet-blue): other fall under HS subheading 4104.19, part of heading 4104, in section VIII of the Harmonized System.

What is the import duty on in the wet state (including wet-blue): other in the UK?

Under the UK Global Tariff, imports under 4104.19 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 in the wet state (including wet-blue): other in the EU?

Under the EU Combined Nomenclature, imports under 4104.19 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 in the wet state (including wet-blue): other?

Brazil, with US$158m in 2024 (19.3% of world exports).

Which countries can export these goods 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 these goods from?

In the 12 months to August 2026, the largest suppliers were Italy (56%), Argentina (18%) and Netherlands (6%), out of total imports of £3.4m.

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