Subheading · Chapter 41 · Heading 4104

4104.41

4104.41: Full grains, unsplit; grain splits

Subheading 4104.41 belongs to heading 4104 (tanned or crust hides and skins of bovine) in chapter 41.

What you pay

Importing into UK

Customs duty Free standard rate · across 6 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 41 00 00 Full grains, unsplit; grain splits p/st
  2. Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m2) p/st
  3. 4104 41 11 00 East india kip, whole or with the head and legs removed, each of a net weight of not more than 4.5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles Freep/st
  4. 4104 41 19 00 Other Freep/st
  5. 4104 41 19 10 Buffalo leather, split, chrome tanned synthetic retanned (" crust"), dry Freep/st
  6. 4104 41 19 90 Other Freep/st
  7. Other p/st
  8. Of bovine (including buffalo) animals p/st
  9. 4104 41 51 00 Whole hides and skins, of a unit surface area exceeding 28 square feet (2.6 m2) Freep/st
  10. 4104 41 59 00 Other Freep/st
  11. 4104 41 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£549k+21.5% · previous 12 months
Average import price£8.84 per kg
Jan 2024: £71kFeb 2024: £60kMar 2024: £14kApr 2024: £45kMay 2024: £37kJun 2024: £55kJul 2024: £121kAug 2024: £57kSept 2024: £20kOct 2024: £23kNov 2024: £21kDec 2024: £17kJan 2025: £4kFeb 2025: £28kMar 2025: £77kApr 2025: £19kMay 2025: £133kJun 2025: £18kJul 2025: £32kAug 2025: £59kSept 2025: £17kOct 2025: £106kNov 2025: £109kDec 2025: £24kJan 2026: £46kFeb 2026: £35kMar 2026: £21kApr 2026: £28kMay 2026: £76kJun 2026: £18kJul 2026: £44kAug 2026: £25k 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
Spain £194k 35.2% +0.2%
Thailand £98k 17.9% +141.5%
Germany £91k 16.6% —
United States £58k 10.5% +154.1%
Argentina £32k 5.9% -27.1%
Netherlands £24k 4.3% +121.4%
Colombia £20k 3.6% +1%
Japan £14k 2.6% —

Same subheading in other tariffs

World trade in 2024

4104.41 · US$729m

Trade value (US$) no reported trade < US$554kUS$554k+US$5m+US$18m+> US$55m

Exports: 84
  1. Brazil: US$162m
  2. Argentina: US$158m
  3. Bangladesh: US$55m
  4. Uruguay: US$52m
  5. India: US$40m
  6. Italy: US$33m
  7. United States: US$28m
  8. Germany: US$27m
  9. Mexico: US$18m
  10. Taiwan: US$16m
  11. Hong Kong SAR China: US$12m
  12. Paraguay: US$11m
  13. Egypt: US$9m
  14. Pakistan: US$8m
  15. Russia: US$8m
  16. Morocco: US$8m
  17. China: US$8m
  18. South Africa: US$7m
  19. Thailand: US$6m
  20. Spain: US$5m
  21. Uzbekistan: US$5m
  22. France: US$5m
  23. Vietnam: US$4m
  24. Poland: US$4m
  25. Sweden: US$3m
  26. United Kingdom: US$3m
  27. Cambodia: US$3m
  28. South Korea: US$3m
  29. Kazakhstan: US$3m
  30. Slovakia: US$3m
  31. Guatemala: US$2m
  32. Japan: US$2m
  33. Netherlands: US$2m
  34. New Zealand: US$2m
  35. Portugal: US$2m
  36. Australia: US$1m
  37. Türkiye: US$1m
  38. Kenya: US$1m
  39. Nicaragua: US$695k
  40. Indonesia: US$659k
  41. Hungary: US$554k
  42. Austria: US$552k
  43. Chile: US$410k
  44. Azerbaijan: US$318k
  45. Lithuania: US$312k
  46. Serbia: US$309k
  47. Zambia: US$190k
  48. Czechia: US$185k
  49. Switzerland: US$168k
  50. Albania: US$163k
  51. Romania: US$162k
  52. Singapore: US$159k
  53. Belgium: US$136k
  54. Turkmenistan: US$131k
  55. Belarus: US$131k
  56. United Arab Emirates: US$115k
  57. Tajikistan: US$93k
  58. Colombia: US$77k
  59. Denmark: US$56k
  60. Ukraine: US$50k

Top exporters

RankCountryValueShare
1 Brazil US$162m 22.2%
2 Argentina US$158m 21.7%
3 Bangladesh US$55m 7.5%
4 Uruguay US$52m 7.1%
5 India US$40m 5.5%
6 Italy US$33m 4.6%
7 United States US$28m 3.9%
8 Germany US$27m 3.8%
9 Mexico US$18m 2.5%
10 Taiwan US$16m 2.2%

Top importers

RankCountryValueShare
1 China US$194m 26.6%
2 Thailand US$68m 9.4%
3 Vietnam US$67m 9.1%
4 Hong Kong SAR China US$48m 6.6%
5 Hungary US$42m 5.8%
6 India US$36m 4.9%
7 Slovakia US$36m 4.9%
8 United States US$30m 4.1%
9 Mexico US$22m 3%
10 Austria US$21m 2.9%

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
  • 32number of duty-free countries (MFN)
  • 45%highest: Bahamas, Sudan, Bermuda

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 8% 0% – 10% 2023
Algeria 15% 2023
Angola 2% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 9.5% 8% – 10% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 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 9.5% 8% – 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 5% 2023
Colombia 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 7% 5% – 9% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 7.5% 5% – 10% 2022
Equatorial Guinea 10% 2023
Eswatini 5% 0% – 10% 2023
Ethiopia 0% 2021 · HS 2017
European Union (27 countries) 5% 0% – 6.5% 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 7.5% 5% – 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 7.5% 5% – 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 19% 0% – 30% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 10% 2020 · HS 2017
Lesotho 5% 0% – 10% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 6%* 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 1.7% 0% – 5% 2023
Nicaragua 7.5% 5% – 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 4.4% 2% – 5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 7.5% 5% – 10% 2023
Papua New Guinea 0% 2023
Paraguay 9.5% 8% – 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 5% 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 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 5.9%* 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 15% 10% – 17% 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 9.1% 8% – 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 9.5% 8% – 10% 2023 · HS 2017
Vietnam 5% 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
61144 Hides & skins not further prepared in the dry 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
20174104.41unchanged
20124104.41unchanged
20074104.41unchanged
20024104.41unchanged
19964104.10, 4104.31changed
19924104.10, 4104.31changed

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

  2. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  3. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 4104.41 into 6 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 4104.41 covers 5 tariff lines and the duty is between 0% and 6.5%. 1 of them is duty-free.

156 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

Imports of these goods into the UK came to £549.2k between September 2025 and August 2026 (up 22% on the year before); Spain supplied 35%, followed by Thailand.

In 2024, countries exported these goods worth US$729m (−5.5% year on year).

The largest exporter was Brazil (US$162m), followed by Argentina.

Questions and answers

What is the HS code for full grains, unsplit; grain splits?

Full grains, unsplit; grain splits fall under HS subheading 4104.41, 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 4104.41 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 4104.41 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most full grains, unsplit; grain splits?

Brazil, with US$162m in 2024 (22.2% of world exports).

Which countries can export these goods to the UK duty-free?

156 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. 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 Spain (35%), Thailand (18%) and Germany (17%), out of total imports of £549.2k.

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