Subheading · Chapter 41 · Heading 4104
4104.49: In the dry state (crust): other
Official description Other
Subheading 4104.49 belongs to heading 4104 (tanned or crust hides and skins of bovine) in chapter 41.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4104 49 00 00 Other p/st
- Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2.6 m2) p/st
- 4104 49 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
- 4104 49 19 00 Other Freep/st
- Other p/st
- Of bovine (including buffalo) animals p/st
- 4104 49 51 00 Whole hides and skins, of a unit surface area exceeding 28 square feet (2.6 m2) Freep/st
- 4104 49 59 00 Other Freep/st
- 4104 49 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
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 |
|---|---|---|---|
 Bangladesh | £237k | 60.8% | -11.6% |
 Japan | £63k | 16.2% | — |
 Italy | £36k | 9.2% | -40.1% |
 United States | £8k | 2% | -75.9% |
 Slovakia | £6k | 1.5% | — |
 Nigeria | £5k | 1.2% | — |
 Australia | £5k | 1.2% | — |
 France | £5k | 1.2% | — |
Same subheading in other tariffs
EU Free – 6.5% Third-country duty 5 tariff lines · average 5% 
Türkiye Free – 6.5% Third-country duty 8 tariff lines · average 4.8% USA Free – 5% General (MFN) 5 tariff lines · average 2.6% 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 2 tariff lines 
Brazil 7.2% – 9% General (MFN) 3 tariff lines · average 8.4% 
Argentina 7.2% – 9% General (MFN) 8 tariff lines · average 8.1% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 5 tariff lines · average 3% Japan Free – 30% General (MFN) 7 tariff lines · average 18.6% 
Taiwan Free – 2.5% General (MFN) 2 tariff lines · average 1.3% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 2% – 5% General (MFN) 5 tariff lines · average 4.4% Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$109kUS$109k+US$2m+US$11m+> US$46m
Exports: 98
- Argentina: US$108m
- China: US$85m
- Uruguay: US$46m
- Egypt: US$34m
- Italy: US$24m
- Paraguay: US$21m
- Taiwan: US$18m
- Cambodia: US$16m
- South Korea: US$14m
- India: US$11m
- Vietnam: US$10m
- Brazil: US$9m
- Bangladesh: US$8m
- Japan: US$7m
- France: US$7m
- Thailand: US$6m
- Hungary: US$5m
- Romania: US$5m
- Pakistan: US$4m
- Hong Kong SAR China: US$4m
- Indonesia: US$2m
- Türkiye: US$2m
- Russia: US$2m
- Spain: US$2m
- Sweden: US$2m
- United States: US$2m
- Slovakia: US$1m
- Netherlands: US$991k
- Germany: US$956k
- Kazakhstan: US$729k
- Australia: US$618k
- Mexico: US$609k
- United Kingdom: US$483k
- Portugal: US$475k
- South Africa: US$366k
- Belarus: US$355k
- Kenya: US$344k
- Singapore: US$296k
- Belgium: US$249k
- Panama: US$198k
- Morocco: US$193k
- Colombia: US$185k
- Switzerland: US$165k
- Austria: US$137k
- Syria: US$109k
- Greece: US$109k
- Poland: US$104k
- Bosnia & Herzegovina: US$102k
- Norway: US$98k
- Ukraine: US$80k
- Canada: US$77k
- Serbia: US$73k
- Croatia: US$73k
- Mongolia: US$72k
- Albania: US$67k
- Malawi: US$65k
- Nepal: US$64k
- Israel: US$62k
- Iran: US$53k
- Tunisia: US$53k
Trade value (US$) no reported trade < US$79kUS$79k+US$599k+US$6m+> US$37m
Imports: 118
- Thailand: US$169m
- Vietnam: US$80m
- Cambodia: US$47m
- Indonesia: US$37m
- India: US$32m
- China: US$20m
- Italy: US$10m
- Spain: US$9m
- Portugal: US$7m
- South Korea: US$7m
- United States: US$6m
- Romania: US$6m
- Albania: US$4m
- Germany: US$3m
- Bosnia & Herzegovina: US$3m
- Bangladesh: US$3m
- Taiwan: US$2m
- Türkiye: US$2m
- South Africa: US$2m
- Hong Kong SAR China: US$2m
- Myanmar (Burma): US$1m
- Austria: US$1m
- France: US$1m
- Dominican Republic: US$977k
- Mexico: US$889k
- Belgium: US$788k
- Russia: US$670k
- Hungary: US$616k
- United Kingdom: US$599k
- Canada: US$589k
- Australia: US$447k
- Greece: US$415k
- Egypt: US$384k
- Argentina: US$360k
- Morocco: US$354k
- Singapore: US$352k
- Poland: US$346k
- Philippines: US$312k
- Japan: US$300k
- Serbia: US$282k
- Tunisia: US$259k
- United Arab Emirates: US$259k
- Ukraine: US$193k
- Slovenia: US$173k
- Switzerland: US$147k
- Sri Lanka: US$132k
- Czechia: US$132k
- Malaysia: US$126k
- Luxembourg: US$117k
- Croatia: US$105k
- Bulgaria: US$95k
- Colombia: US$94k
- Nigeria: US$86k
- Togo: US$83k
- Denmark: US$82k
- Zimbabwe: US$81k
- Netherlands: US$79k
- Sweden: US$66k
- Tanzania: US$65k
- Iceland: US$64k
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
- 31number of duty-free countries (MFN)
- 45%highest: Bahamas, Sudan, Bermuda
165
| Importing country | MFN duty | lines from – to | data 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 | 9.3% | 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 | 9.3% | 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 | 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 | 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 | 10% | 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 | 6.5%* | 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 | 9.3% | 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 | 6.7%* | 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 | 9.5% | 8% – 10% | 2023 · HS 2017 |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 9.3% | 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
| HS | Code | |
|---|---|---|
| 2017 | 4104.49 | unchanged |
| 2012 | 4104.49 | unchanged |
| 2007 | 4104.49 | unchanged |
| 2002 | 4104.49 | unchanged |
| 1996 | 4104.10, 4104.39 | changed |
| 1992 | 4104.10, 4104.39 | changed |
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.
- Tariff change
UK Trade Tariff: measure changes on 433 commodity codes
Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 4104.49 into 5 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 4104.49 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 £388.9k between September 2025 and August 2026 (down 17% on the year before); Bangladesh supplied 61%, followed by Japan.
In 2024, countries exported these goods worth US$466m (+0.4% year on year).
The largest exporter was Argentina (US$108m), followed by China.
Questions and answers
What is the HS code for in the dry state (crust): other?
In the dry state (crust): other fall under HS subheading 4104.49, part of heading 4104, in section VIII of the Harmonized System.
What is the import duty on in the dry state (crust): other in the UK?
Under the UK Global Tariff, imports under 4104.49 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 dry state (crust): other in the EU?
Under the EU Combined Nomenclature, imports under 4104.49 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 in the dry state (crust): other?
Argentina, with US$108m in 2024 (23.1% 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 Bangladesh (61%), Japan (16%) and Italy (9%), out of total imports of £388.9k.