Subheading · Chapter 41 · Heading 4106
4106.22: In the dry state (crust)
4106.22 is a six-digit subheading of heading 4106, tanned or crust hides and skins of other animals, without wool or hair on, chapter 41.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4106 22 00 00 In the dry state (crust) p/st
- 4106 22 10 00 Of indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles Freep/st
- 4106 22 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 | |
| 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 |
| 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 |
|---|---|---|---|
 India | £110k | 64.5% | +24.5% |
 Nigeria | £37k | 22% | +1,004.7% |
 United States | £10k | 6.1% | — |
 Italy | £8k | 4.5% | +414.9% |
| United Kingdom | £1k | 0.8% | — |
 China | £1k | 0.8% | — |
 Bangladesh | £1k | 0.7% | -88.3% |
 Germany | £909 | 0.5% | -61.2% |
Same subheading in other tariffs
EU Free – 2% Third-country duty 2 tariff lines · average 1% 
Türkiye Free – 2% Third-country duty 2 tariff lines · average 1% USA 2.4% General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free – 30% Third-country duty 3 tariff lines · average 15.3% 
Taiwan 2.5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 2% – 5% Third-country duty 2 tariff lines · average 3.5% Nigeria 10% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$21kUS$21k+US$316k+US$2m+> US$5m
Exports: 53
- India: US$10m
- Bangladesh: US$5m
- Italy: US$4m
- Nigeria: US$3m
- Pakistan: US$2m
- Ethiopia: US$2m
- Spain: US$1m
- Iran: US$757k
- Germany: US$467k
- Brazil: US$446k
- Hong Kong SAR China: US$334k
- China: US$319k
- Kenya: US$316k
- France: US$312k
- United States: US$235k
- United Kingdom: US$195k
- Portugal: US$136k
- Slovakia: US$121k
- Poland: US$91k
- Austria: US$69k
- Egypt: US$68k
- Türkiye: US$51k
- Indonesia: US$37k
- Switzerland: US$22k
- Laos: US$21k
- Colombia: US$13k
- Netherlands: US$12k
- Malawi: US$10k
- Morocco: US$10k
- Japan: US$8k
- Tunisia: US$4k
- Burkina Faso: US$3k
- Russia: US$3k
- Romania: US$2k
- Belgium: US$1k
- Guinea: US$900
- Malaysia: US$800
- Sweden: US$800
- Canada: US$700
- Mauritius: US$700
- Mali: US$600
- Zimbabwe: US$600
- Côte d’Ivoire: US$400
- South Korea: US$400
- Australia: US$300
- Niger: US$300
- Argentina: US$200
- Vietnam: US$200
- Ghana: US$100
- United Arab Emirates: US$0
- Czechia: US$0
- New Zealand: US$0
- Senegal: US$0
Trade value (US$) no reported trade < US$16kUS$16k+US$327k+US$805k+> US$4m
Imports: 73
- Italy: US$8m
- China: US$5m
- France: US$4m
- Spain: US$2m
- Poland: US$2m
- Türkiye: US$1m
- United States: US$969k
- Germany: US$805k
- Japan: US$795k
- Hong Kong SAR China: US$721k
- Vietnam: US$712k
- Portugal: US$574k
- Albania: US$571k
- Slovakia: US$477k
- Cambodia: US$417k
- Mexico: US$386k
- Romania: US$332k
- Dominican Republic: US$327k
- United Kingdom: US$301k
- Brazil: US$293k
- Tunisia: US$247k
- Bosnia & Herzegovina: US$160k
- India: US$153k
- Pakistan: US$137k
- Austria: US$136k
- Belarus: US$90k
- Egypt: US$64k
- Serbia: US$64k
- Morocco: US$57k
- Canada: US$38k
- Netherlands: US$30k
- Greece: US$30k
- Croatia: US$25k
- Bulgaria: US$20k
- Denmark: US$16k
- Switzerland: US$16k
- Sweden: US$14k
- Madagascar: US$10k
- Czechia: US$10k
- Indonesia: US$10k
- Taiwan: US$9k
- United Arab Emirates: US$9k
- Nigeria: US$8k
- Thailand: US$6k
- Ireland: US$6k
- Argentina: US$6k
- Hungary: US$4k
- Australia: US$3k
- South Korea: US$3k
- Bangladesh: US$3k
- Kazakhstan: US$3k
- North Macedonia: US$2k
- Uganda: US$2k
- Belgium: US$2k
- Georgia: US$2k
- Finland: US$1k
- Slovenia: US$1k
- Kuwait: US$1k
- Luxembourg: US$1k
- Norway: US$900
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | India | US$10m | 34.2% |
| 2 | Bangladesh | US$5m | 15.4% |
| 3 | Italy | US$4m | 11.9% |
| 4 | Nigeria | US$3m | 9% |
| 5 |  Pakistan | US$2m | 7.5% |
| 6 |  Ethiopia | US$2m | 5.1% |
| 7 |  Spain | US$1m | 3.7% |
| 8 |  Iran | US$757k | 2.5% |
| 9 | Germany | US$467k | 1.5% |
| 10 | Brazil | US$446k | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$8m | 24.7% |
| 2 | China | US$5m | 17% |
| 3 |  France | US$4m | 13.6% |
| 4 | Spain | US$2m | 6% |
| 5 |  Poland | US$2m | 5.4% |
| 6 | Türkiye | US$1m | 3.7% |
| 7 | United States | US$969k | 3.2% |
| 8 | Germany | US$805k | 2.6% |
| 9 | Japan | US$795k | 2.6% |
| 10 |  Hong Kong SAR China | US$721k | 2.4% |
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
- 39number 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 | 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 | 0% | 2023 | |
| Brazil | 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 | 14% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 5% | 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 | 5% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
| Ethiopia | 0% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 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% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 5% | 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 | 15% | 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 | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 4.6%* | 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 | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 5% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 3.5% | 2% – 5% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
| Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 5% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 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 | 12% | 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 | 0% | 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 | 4%* | 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% – 12% | 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 | 2.4% | 2023 | |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 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
- 61161 Goat-/kidskin leather, without hair on, tanned/crust hides & skins, but not further prepared, whether/not split (other than leather of subgroup 611.8)
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 29130 Other leather, without hair on (including sheep, lamb, goat or kid skin leather); composition leather with a basis of leather or leather fibre
- ISIC Rev. 4 activity
- 1511 Tanning and dressing of leather; dressing and dyeing of fur
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4106.22 | unchanged |
| 2012 | 4106.22 | unchanged |
| 2007 | 4106.22 | unchanged |
| 2002 | 4106.22 | unchanged |
| 1996 | 4106.20 | changed |
| 1992 | 4106.20 | 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
In the UK Global Tariff, subheading 4106.22 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 4106.22 into 2 tariff lines; the duty is between 0% and 2% (average 1%). 1 of them is duty-free.
Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 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 £170.1k (up 56% on the year before), at an average of £17.55 per kg; India supplied 65%, followed by Nigeria.
World trade in these goods reached US$31m in 2024, down 23.9% on 2023.
India was the largest exporter with 34.2% of the total, ahead of Bangladesh.
Questions and answers
What is the HS code for in the dry state (crust)?
In the dry state (crust) fall under HS subheading 4106.22, part of heading 4106, in section VIII of the Harmonized System.
What is the import duty on in the dry state (crust) in the UK?
Under the UK Global Tariff, imports under 4106.22 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) in the EU?
Under the EU Combined Nomenclature, imports under 4106.22 from countries without a preferential agreement are charged at 0% to 2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most in the dry state (crust)?
India, with US$10m in 2024 (34.2% 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 India (65%), Nigeria (22%) and United States (6%), out of total imports of £170.1k.