Subheading · Chapter 41 · Heading 4106
4106.92: In the dry state (crust)
Subheading 4106.92 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
Rates by national line · UK Global Tariff
UK lines →- 4106 92 00 00 In the dry state (crust) 2%p/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 2
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- 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 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 |
|---|---|---|---|
 Netherlands | £70k | 53.4% | — |
 South Korea | £47k | 36% | — |
 Türkiye | £8k | 6% | — |
 China | £3k | 2.3% | — |
 Italy | £2k | 1.2% | — |
 Portugal | £1k | 1.1% | — |
 Australia | £0 | 0% | -100% |
 Botswana | £0 | 0% | -100% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$65kUS$65k+US$294k+US$2m+> US$5m
Exports: 49
- Italy: US$5m
- South Africa: US$5m
- United States: US$3m
- Iceland: US$2m
- Romania: US$2m
- Germany: US$913k
- Bolivia: US$909k
- Taiwan: US$633k
- China: US$624k
- Singapore: US$376k
- Zimbabwe: US$324k
- Iran: US$294k
- Netherlands: US$255k
- Spain: US$214k
- Poland: US$195k
- Australia: US$152k
- Vietnam: US$109k
- South Korea: US$102k
- Portugal: US$94k
- New Zealand: US$83k
- Mexico: US$76k
- Pakistan: US$71k
- United Kingdom: US$67k
- France: US$65k
- Japan: US$60k
- Brazil: US$53k
- Finland: US$52k
- Türkiye: US$26k
- Austria: US$22k
- Norway: US$18k
- Switzerland: US$14k
- Thailand: US$12k
- Ireland: US$9k
- Denmark: US$9k
- Egypt: US$9k
- Armenia: US$7k
- Belgium: US$6k
- Sweden: US$5k
- Canada: US$3k
- Hong Kong SAR China: US$2k
- India: US$2k
- Colombia: US$1k
- Argentina: US$600
- Hungary: US$600
- Greenland: US$500
- Saudi Arabia: US$300
- Indonesia: US$200
- Croatia: US$100
- Czechia: US$0
Trade value (US$) no reported trade < US$15kUS$15k+US$74k+US$825k+> US$3m
Imports: 81
- Italy: US$8m
- Mexico: US$3m
- Romania: US$3m
- France: US$2m
- Slovakia: US$1m
- Canada: US$1m
- Spain: US$992k
- Portugal: US$825k
- Hong Kong SAR China: US$643k
- United States: US$634k
- China: US$618k
- Cambodia: US$611k
- Germany: US$524k
- Türkiye: US$260k
- Japan: US$221k
- United Kingdom: US$150k
- Tunisia: US$93k
- South Korea: US$92k
- Ethiopia: US$82k
- Hungary: US$74k
- Austria: US$69k
- Morocco: US$69k
- Dominican Republic: US$53k
- Australia: US$52k
- Indonesia: US$48k
- Vietnam: US$42k
- Norway: US$41k
- South Africa: US$39k
- Switzerland: US$36k
- Ghana: US$36k
- India: US$34k
- Sweden: US$27k
- Brazil: US$25k
- Nigeria: US$20k
- Thailand: US$19k
- Netherlands: US$18k
- Singapore: US$18k
- Ireland: US$16k
- Denmark: US$15k
- Iceland: US$15k
- Kyrgyzstan: US$13k
- Russia: US$11k
- Peru: US$11k
- Belgium: US$9k
- Myanmar (Burma): US$9k
- New Zealand: US$8k
- Serbia: US$8k
- Latvia: US$8k
- Kazakhstan: US$8k
- Czechia: US$7k
- Panama: US$6k
- Bosnia & Herzegovina: US$5k
- Pakistan: US$5k
- Nicaragua: US$5k
- Taiwan: US$4k
- Senegal: US$4k
- Lithuania: US$2k
- Philippines: US$2k
- Oman: US$2k
- Poland: US$2k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$5m | 21.7% |
| 2 |  South Africa | US$5m | 21% |
| 3 |  United States | US$3m | 13.1% |
| 4 |  Iceland | US$2m | 10.1% |
| 5 |  Romania | US$2m | 7.9% |
| 6 |  Germany | US$913k | 3.8% |
| 7 |  Bolivia | US$909k | 3.8% |
| 8 |  Taiwan | US$633k | 2.6% |
| 9 | China | US$624k | 2.6% |
| 10 |  Singapore | US$376k | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$8m | 31.6% |
| 2 |  Mexico | US$3m | 13.1% |
| 3 | Romania | US$3m | 11% |
| 4 |  France | US$2m | 6.3% |
| 5 |  Slovakia | US$1m | 5.2% |
| 6 |  Canada | US$1m | 5% |
| 7 |  Spain | US$992k | 4.1% |
| 8 | Portugal | US$825k | 3.4% |
| 9 |  Hong Kong SAR China | US$643k | 2.7% |
| 10 | United States | US$634k | 2.6% |
The UK Global Tariff has one tariff line for subheading 4106.92; the duty is 2%.
Subheading 4106.92 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 2%.
Imports of these goods into the UK came to £131k between September 2025 and August 2026 (up 349% on the year before); Netherlands supplied 53%, followed by South Korea.
In 2024, countries exported these goods worth US$24m (−27.5% year on year).
The largest exporter was Italy (US$5m), followed by South Africa.
Questions and answers
What is the HS code for in the dry state (crust)?
In the dry state (crust) fall under HS subheading 4106.92, 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 4106.92 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 dry state (crust) in the EU?
Under the EU Combined Nomenclature, imports under 4106.92 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 dry state (crust)?
Italy, with US$5m in 2024 (21.7% 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 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 Netherlands (53%), South Korea (36%) and Türkiye (6%), out of total imports of £131k.