Subheading · Chapter 41 · Heading 4106
4106.31: In the wet state (including wet-blue)
4106.31 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 31 00 00 In the wet state (including wet-blue) Freep/st
- 4106 31 00 10 Not split Freep/st
- 4106 31 00 90 Split 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 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 |
| 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 |
| DCTS Standard | Indonesia | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Taiwan | £49k | 78.3% | -94.9% |
 India | £14k | 21.7% | — |
 Pakistan | £0 | 0% | -100% |
 United States | £0 | 0% | -100% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$235kUS$235k+US$2m+US$5m+> US$48m
Exports: 24
- Thailand: US$48m
- Taiwan: US$8m
- Japan: US$5m
- Vietnam: US$4m
- Cambodia: US$2m
- China: US$2m
- Bulgaria: US$1m
- United States: US$731k
- Malaysia: US$672k
- Greece: US$312k
- Ukraine: US$271k
- Italy: US$235k
- South Korea: US$85k
- Belarus: US$81k
- Czechia: US$80k
- Hungary: US$55k
- India: US$25k
- France: US$8k
- Brazil: US$5k
- Pakistan: US$3k
- Denmark: US$3k
- Portugal: US$100
- Saudi Arabia: US$100
- Poland: US$0
Trade value (US$) no reported trade < US$55kUS$55k+US$594k+US$4m+> US$54m
Imports: 21
- China: US$54m
- Cambodia: US$6m
- Taiwan: US$4m
- Vietnam: US$4m
- Indonesia: US$672k
- Poland: US$594k
- United Kingdom: US$518k
- Malaysia: US$481k
- Spain: US$324k
- United States: US$167k
- Ukraine: US$55k
- France: US$55k
- Italy: US$37k
- Philippines: US$19k
- Thailand: US$17k
- South Korea: US$5k
- India: US$5k
- Uruguay: US$4k
- Germany: US$3k
- Argentina: US$500
- Sri Lanka: US$100
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Thailand | US$48m | 66.7% |
| 2 | Taiwan | US$8m | 10.7% |
| 3 |  Japan | US$5m | 6.7% |
| 4 |  Vietnam | US$4m | 5.3% |
| 5 |  Cambodia | US$2m | 2.9% |
| 6 |  China | US$2m | 2.6% |
| 7 |  Bulgaria | US$1m | 1.5% |
| 8 | United States | US$731k | 1% |
| 9 |  Malaysia | US$672k | 0.9% |
| 10 |  Greece | US$312k | 0.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$54m | 75.8% |
| 2 | Cambodia | US$6m | 8% |
| 3 | Taiwan | US$4m | 6.1% |
| 4 | Vietnam | US$4m | 5.9% |
| 5 |  Indonesia | US$672k | 0.9% |
| 6 |  Poland | US$594k | 0.8% |
| 7 | United Kingdom | US$518k | 0.7% |
| 8 | Malaysia | US$481k | 0.7% |
| 9 |  Spain | US$324k | 0.5% |
| 10 | United States | US$167k | 0.2% |
In the UK Global Tariff, subheading 4106.31 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 4106.31; the duty is 2%.
Goods from 174 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 £62.5k (down 94% on the year before), at an average of £20.54 per kg; Taiwan supplied 78%, followed by India.
World trade in these goods reached US$71m in 2024, up 8.5% on 2023.
Thailand was the largest exporter with 66.7% of the total, ahead of Taiwan.
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 4106.31, 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 4106.31 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 4106.31 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)?
Thailand, with US$48m in 2024 (66.7% 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 Taiwan (78%), India (22%) and Pakistan (0%), out of total imports of £62.5k.