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 Free+1p/st
- 4106 22 90 00 Other Free+1p/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 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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | 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 90% Statutory rate (Law 474) 2 tariff lines USA 2.4% General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$21.1kUS$21.1k+US$315.7k+US$2.3m+> US$4.7m
Exports: 53
- India: US$10.5m
- Bangladesh: US$4.7m
- Italy: US$3.6m
- Nigeria: US$2.7m
- Pakistan: US$2.3m
- Ethiopia: US$1.5m
- Spain: US$1.1m
- Iran: US$757.2k
- Germany: US$466.9k
- Brazil: US$446.3k
- Hong Kong SAR China: US$334.3k
- China: US$319.2k
- Kenya: US$315.7k
- France: US$312.1k
- United States: US$234.7k
- United Kingdom: US$195.1k
- Portugal: US$135.7k
- Slovakia: US$121.3k
- Poland: US$90.5k
- Austria: US$69.2k
- Egypt: US$68k
- Türkiye: US$51.3k
- Indonesia: US$37.4k
- Switzerland: US$21.7k
- Laos: US$21.1k
- Colombia: US$12.8k
- Netherlands: US$11.5k
- Malawi: US$10k
- Morocco: US$9.9k
- Japan: US$7.9k
- Tunisia: US$4.2k
- Burkina Faso: US$2.5k
- Russia: US$2.5k
- 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$15.6kUS$15.6k+US$326.6k+US$804.7k+> US$4.1m
Imports: 73
- Italy: US$7.6m
- China: US$5.2m
- France: US$4.1m
- Spain: US$1.8m
- Poland: US$1.6m
- Türkiye: US$1.1m
- United States: US$968.5k
- Germany: US$804.7k
- Japan: US$795k
- Hong Kong SAR China: US$721.1k
- Vietnam: US$711.6k
- Portugal: US$574.4k
- Albania: US$571.2k
- Slovakia: US$476.9k
- Cambodia: US$417.1k
- Mexico: US$386.1k
- Romania: US$332.3k
- Dominican Republic: US$326.6k
- United Kingdom: US$300.6k
- Brazil: US$292.5k
- Tunisia: US$246.9k
- Bosnia & Herzegovina: US$160.3k
- India: US$152.6k
- Pakistan: US$137.2k
- Austria: US$136.3k
- Belarus: US$90.3k
- Egypt: US$64.4k
- Serbia: US$64.1k
- Morocco: US$56.8k
- Canada: US$38.3k
- Netherlands: US$30.4k
- Greece: US$30.3k
- Croatia: US$24.6k
- Bulgaria: US$19.7k
- Denmark: US$16k
- Switzerland: US$15.6k
- Sweden: US$14.2k
- Madagascar: US$10.3k
- Czechia: US$10.2k
- Indonesia: US$9.7k
- Taiwan: US$9.2k
- United Arab Emirates: US$8.9k
- Nigeria: US$7.6k
- Thailand: US$6.4k
- Ireland: US$6.3k
- Argentina: US$6.1k
- Hungary: US$4.1k
- Australia: US$3.4k
- South Korea: US$3.2k
- Bangladesh: US$2.9k
- Kazakhstan: US$2.5k
- North Macedonia: US$2.4k
- Uganda: US$2.4k
- Belgium: US$2.1k
- Georgia: US$1.5k
- Finland: US$1.2k
- Slovenia: US$1.2k
- Kuwait: US$1.1k
- Luxembourg: US$1.1k
- Norway: US$900
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | India | US$10.5m | 34.2% |
| 2 | Bangladesh | US$4.7m | 15.4% |
| 3 | Italy | US$3.6m | 11.9% |
| 4 | Nigeria | US$2.7m | 9% |
| 5 |  Pakistan | US$2.3m | 7.5% |
| 6 |  Ethiopia | US$1.5m | 5.1% |
| 7 |  Spain | US$1.1m | 3.7% |
| 8 |  Iran | US$757.2k | 2.5% |
| 9 | Germany | US$466.9k | 1.5% |
| 10 |  Brazil | US$446.3k | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$7.6m | 24.7% |
| 2 | China | US$5.2m | 17% |
| 3 |  France | US$4.1m | 13.6% |
| 4 | Spain | US$1.8m | 6% |
| 5 |  Poland | US$1.6m | 5.4% |
| 6 | Türkiye | US$1.1m | 3.7% |
| 7 | United States | US$968.5k | 3.2% |
| 8 | Germany | US$804.7k | 2.6% |
| 9 |  Japan | US$795k | 2.6% |
| 10 |  Hong Kong SAR China | US$721.1k | 2.4% |
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 157 countries can enter the UK at a preferential rate instead of the standard Free; 157 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$30.6m 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$10.5m in 2024 (34.2% of world exports).
Which countries can export these goods to the UK duty-free?
157 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.