Subheading · Chapter 41 · Heading 4106

4106.91: In the wet state (including wet-blue)

4106.91 is a six-digit subheading of heading 4106, tanned or crust hides and skins of other animals, without wool or hair on, chapter 41.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin

Additional duties and charges 1 additional measure Import requirements: 4

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

4106 91 00 00 In the wet state (including wet-blue) 2%

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 4

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)
Import controlImport control on cat and dog fur
Applies to goods from
all countries

Legal act
S.I. 2009/1056
Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
Import controlImport control on seal products
Applies to goods from
all countries

Legal act
2018 No. 1034
Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	2%
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£33k+18.3% · previous 12 months

Average import price£116.54 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Italy	£24k	71.9%	-15%
Canada	£7k	20.2%	—
Germany	£3k	7.9%	—

Same subheading in other tariffs

EU 2% Third-country duty 1 tariff line

Türkiye 2% Third-country duty 1 tariff line

USA 3.3% General (MFN) 1 tariff line

World trade in 2024

4106.91 · US$1.8m

Trade value (US$) no reported trade < US$15.2kUS$15.2k+US$57k+US$186.6k+> US$356.5k

Exports: 34

Italy: US$356.5k
Saudi Arabia: US$335.9k
Australia: US$230.6k
Thailand: US$186.6k
Netherlands: US$77.2k
Estonia: US$74k
China: US$69.7k
Sweden: US$61.3k
South Africa: US$57k
United States: US$56.2k
Belgium: US$49.6k
Vietnam: US$40.7k
Zambia: US$38.2k
Brazil: US$27.3k
Germany: US$19.9k
Canada: US$16.7k
United Kingdom: US$15.2k
Bangladesh: US$9.8k
India: US$5.3k
Israel: US$5k
Denmark: US$4.9k
Portugal: US$4.5k
Norway: US$3.9k
Poland: US$3.5k
Latvia: US$2.5k
Finland: US$1.5k
Kazakhstan: US$1.2k
Czechia: US$1k
Austria: US$900
Spain: US$700
Greece: US$200
France: US$100
Mexico: US$100
Pakistan: US$0

Top exporters

Rank	Country	Value	Share
1	Italy	US$356.5k	20.2%
2	Saudi Arabia	US$335.9k	19%
3	Australia	US$230.6k	13%
4	Thailand	US$186.6k	10.6%
5	Netherlands	US$77.2k	4.4%
6	Estonia	US$74k	4.2%
7	China	US$69.7k	3.9%
8	Sweden	US$61.3k	3.5%
9	South Africa	US$57k	3.2%
10	United States	US$56.2k	3.2%

Top importers

Rank	Country	Value	Share
1	China	US$365.5k	20.7%
2	India	US$300.5k	17%
3	Finland	US$225.3k	12.7%
4	Slovenia	US$119.3k	6.7%
5	Romania	US$111.3k	6.3%
6	Hong Kong SAR China	US$87.1k	4.9%
7	Italy	US$60.9k	3.4%
8	Singapore	US$51.6k	2.9%
9	Czechia	US$49.6k	2.8%
10	United States	US$45.2k	2.6%

Subheading 4106.91 is a single line in the UK Global Tariff, where the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 4106.91; the duty is 2%.

Goods from 156 countries can enter the UK at a preferential rate instead of the standard 2%; 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 £33.2k (up 18% on the year before), at an average of £116.54 per kg; Italy supplied 72%, followed by Canada.

World trade in these goods reached US$1.8m in 2024, down 63.1% on 2023.

Italy was the largest exporter with 20.2% of the total, ahead of Saudi Arabia.

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 4106.91, 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 4106.91 from countries without a preferential agreement are charged at 2%. 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 4106.91 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)?

Italy, with US$356.5k in 2024 (20.2% 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 2% 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 Italy (72%), Canada (20%) and Germany (8%), out of total imports of £33.2k.