Subheading · Chapter 41 · Heading 4106

4106.21

4106.21: In the wet state (including wet-blue)

Subheading 4106.21 belongs to heading 4106 (tanned or crust hides and skins of other animals, without wool or hair on) in chapter 41.

What you pay

Importing into UK

Customs duty Free standard rate 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. 4106 21 00 00 In the wet state (including wet-blue) 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
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
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£3k
Average import price£259.85 per kg
May 2024: £1kJul 2026: £3k
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £3k 100% —

Same subheading in other tariffs

World trade in 2024

4106.21 · US$36m

Trade value (US$) no reported trade < US$93kUS$93k+US$634k+US$4m+> US$5m

Exports: 50
  1. Nigeria: US$6m
  2. Uganda: US$5m
  3. Saudi Arabia: US$5m
  4. China: US$4m
  5. Kenya: US$4m
  6. Spain: US$2m
  7. Hong Kong SAR China: US$1m
  8. Türkiye: US$1m
  9. United States: US$969k
  10. Mongolia: US$861k
  11. Portugal: US$716k
  12. Burkina Faso: US$710k
  13. Italy: US$634k
  14. Senegal: US$476k
  15. Somalia: US$448k
  16. Tunisia: US$427k
  17. Mali: US$405k
  18. Malaysia: US$391k
  19. Ethiopia: US$276k
  20. Nepal: US$264k
  21. Burundi: US$244k
  22. Iraq: US$238k
  23. Côte d’Ivoire: US$114k
  24. Togo: US$95k
  25. Iran: US$93k
  26. France: US$83k
  27. India: US$83k
  28. Niger: US$73k
  29. Bulgaria: US$50k
  30. Algeria: US$45k
  31. United Kingdom: US$29k
  32. Albania: US$26k
  33. Madagascar: US$19k
  34. Uruguay: US$18k
  35. Tanzania: US$10k
  36. Mauritania: US$8k
  37. Kyrgyzstan: US$5k
  38. Brazil: US$4k
  39. Jordan: US$3k
  40. Belgium: US$3k
  41. Egypt: US$3k
  42. Netherlands: US$3k
  43. Pakistan: US$2k
  44. Switzerland: US$1k
  45. Germany: US$700
  46. Norway: US$500
  47. South Africa: US$500
  48. Greece: US$300
  49. Australia: US$200
  50. Canada: US$100

Top exporters

RankCountryValueShare
1 Nigeria US$6m 16%
2 Uganda US$5m 13.8%
3 Saudi Arabia US$5m 13.8%
4 China US$4m 12.1%
5 Kenya US$4m 10.4%
6 Spain US$2m 6%
7 Hong Kong SAR China US$1m 3.3%
8 Türkiye US$1m 3%
9 United States US$969k 2.7%
10 Mongolia US$861k 2.4%

Top importers

RankCountryValueShare
1 China US$11m 30.1%
2 Italy US$8m 21.9%
3 Pakistan US$4m 11.2%
4 Mexico US$3m 7.7%
5 India US$2m 6.5%
6 Spain US$2m 6.3%
7 Hong Kong SAR China US$1m 3.2%
8 Türkiye US$1m 3.1%
9 Indonesia US$589k 1.6%
10 Saudi Arabia US$494k 1.4%

The UK Global Tariff has one tariff line for subheading 4106.21; the duty is duty-free.

Subheading 4106.21 is a single line in the EU Combined Nomenclature, where the duty is 2%.

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 £3.4k between September 2025 and August 2026; France supplied 100%.

In 2024, countries exported these goods worth US$36m (−11.5% year on year).

The largest exporter was Nigeria (US$6m), followed by Uganda.

Products classified here

Questions and answers

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

In the wet state (including wet-blue) fall under HS subheading 4106.21, part of heading 4106, in section VIII of the Harmonized System.

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

Under the UK Global Tariff, imports under 4106.21 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) in the EU?

Under the EU Combined Nomenclature, imports under 4106.21 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most in the wet state (including wet-blue)?

Nigeria, with US$6m in 2024 (16% 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 France (100%), out of total imports of £3.4k.

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Typical products

Everyday names, not part of the legal text.