Subheading · Chapter 41 · Heading 4107
4107.12: Whole hides and skins: grain splits
Grain split leather (whole hides)
Official description Grain splits
4107.12 is the HS subheading for grain split leather (whole hides), under heading 4107 in chapter 41.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4107 12 00 00 Grain splits m²
- Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2.6 m2) m²
- 4107 12 11 00 Boxcalf Freem²
- 4107 12 19 00 Other Freem²
- Other m²
- 4107 12 91 00 Bovine (including buffalo) leather Freem²
- 4107 12 99 00 Equine leather Freem²
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
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 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 | |
| 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 |
| DCTS Standard | Indonesia | 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 |
|---|---|---|---|
 Italy | £35.1m | 66.2% | -9.5% |
 Germany | £7.3m | 13.7% | +6.2% |
 Lithuania | £4m | 7.5% | +4.9% |
 Serbia | £1.8m | 3.5% | -22.8% |
 Sweden | £1.3m | 2.4% | +93.6% |
 Spain | £627k | 1.2% | -20.1% |
 Mexico | £405k | 0.8% | -35.7% |
 France | £391k | 0.7% | +7.5% |
Same subheading in other tariffs
EU 5.5% – 6.5% Third-country duty 4 tariff lines · average 6.3% 
Türkiye 5.5% – 6.5% Third-country duty 4 tariff lines · average 6.3% 
USA Free – 5% General (MFN) 8 tariff lines · average 2.8% 
Canada Free General (MFN) 1 tariff line Mexico Free General (MFN) 2 tariff lines 
Brazil 7.2% – 9% General (MFN) 3 tariff lines · average 8.4% 
Argentina 7.2% – 9% General (MFN) 3 tariff lines · average 8.4% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 4 tariff lines · average 3.8% 
Japan 6% – 30% General (MFN) 7 tariff lines · average 19.6% 
Taiwan Free – 2.5% General (MFN) 2 tariff lines · average 1.3% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free – 13% General (MFN) 5 tariff lines · average 9.1% 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$13m+US$39m+> US$193m
Exports: 99
- Italy: US$1bn
- Brazil: US$429m
- China: US$193m
- Austria: US$124m
- Germany: US$120m
- Spain: US$55m
- India: US$48m
- Thailand: US$45m
- United Kingdom: US$43m
- Pakistan: US$39m
- Poland: US$38m
- South Africa: US$35m
- United States: US$34m
- France: US$33m
- Vietnam: US$33m
- Cambodia: US$29m
- Mexico: US$27m
- Hungary: US$20m
- Argentina: US$18m
- Sweden: US$18m
- Indonesia: US$17m
- Netherlands: US$16m
- Hong Kong SAR China: US$15m
- Uzbekistan: US$14m
- Uruguay: US$13m
- Denmark: US$11m
- Serbia: US$10m
- Türkiye: US$10m
- Australia: US$10m
- Portugal: US$9m
- Slovakia: US$8m
- Czechia: US$7m
- Croatia: US$7m
- Belgium: US$6m
- Lithuania: US$6m
- Switzerland: US$5m
- Norway: US$5m
- Romania: US$4m
- Ecuador: US$3m
- Egypt: US$3m
- Morocco: US$3m
- Bangladesh: US$3m
- Japan: US$3m
- Slovenia: US$3m
- Bosnia & Herzegovina: US$2m
- Chile: US$2m
- Taiwan: US$2m
- South Korea: US$2m
- Canada: US$2m
- Singapore: US$1m
- Dominican Republic: US$1m
- Tunisia: US$935k
- Paraguay: US$901k
- Colombia: US$859k
- North Macedonia: US$838k
- Ireland: US$581k
- Latvia: US$553k
- New Zealand: US$481k
- Finland: US$366k
- Moldova: US$271k
Trade value (US$) no reported trade < US$945kUS$945k+US$15m+US$79m+> US$189m
Imports: 129
- Vietnam: US$252m
- China: US$197m
- United States: US$195m
- Mexico: US$189m
- Italy: US$159m
- Germany: US$134m
- France: US$120m
- Serbia: US$117m
- Poland: US$115m
- Tunisia: US$109m
- Croatia: US$81m
- Hong Kong SAR China: US$80m
- United Kingdom: US$79m
- Hungary: US$72m
- Spain: US$60m
- Romania: US$59m
- Portugal: US$55m
- India: US$53m
- Slovakia: US$44m
- South Korea: US$43m
- Thailand: US$42m
- Czechia: US$42m
- Bosnia & Herzegovina: US$28m
- Türkiye: US$26m
- Malaysia: US$26m
- Indonesia: US$24m
- Netherlands: US$24m
- Cambodia: US$23m
- Slovenia: US$22m
- Morocco: US$20m
- Denmark: US$20m
- Canada: US$16m
- Lithuania: US$15m
- Norway: US$14m
- United Arab Emirates: US$13m
- Austria: US$12m
- Switzerland: US$10m
- Albania: US$9m
- Belgium: US$9m
- Australia: US$9m
- Moldova: US$9m
- South Africa: US$8m
- Bulgaria: US$8m
- Ukraine: US$8m
- Bangladesh: US$7m
- Philippines: US$6m
- Taiwan: US$6m
- North Macedonia: US$6m
- Japan: US$5m
- Russia: US$5m
- Sweden: US$4m
- Dominican Republic: US$4m
- Estonia: US$3m
- Myanmar (Burma): US$3m
- Greece: US$2m
- Singapore: US$2m
- Armenia: US$2m
- Chile: US$2m
- Paraguay: US$1m
- Ireland: US$1m
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.
- 5.5%median duty
- 33number of duty-free countries (MFN)
- 45%highest: Bahamas, Sudan, Iran
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 9.3% | 8% – 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 | 5% | 0% – 10% | 2023 |
| Brazil | 9.3% | 8% – 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 | 0% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 5.5% | 5% – 6% | 2023 |
 Colombia | 10% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 7% | 5% – 9% | 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 | 10% | 2019 · HS 2017 | |
 El Salvador | 7.5% | 5% – 10% | 2022 |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 5% | 0% – 10% | 2023 |
 Ethiopia | 0% | 2021 · HS 2017 | |
| European Union (27 countries) | 6.3% | 5.5% – 6.5% | 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 | 7.5% | 5% – 10% | 2023 |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 7.5% | 5% – 10% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 10% | 2023 | |
 Indonesia | 0% | 2023 | |
 Iran | 26% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 20% | 6% – 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 | 5% | 0% – 10% | 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 | 5% | 0% – 10% | 2023 |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 2.5% | 0% – 5% | 2023 |
 Nicaragua | 7.5% | 5% – 10% | 2023 |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 9.8% | 0% – 13% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 7.5% | 5% – 10% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 9.3% | 8% – 10% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 5% | 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 | 5% | 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 | 5% | 0% – 10% | 2023 |
 South Korea | 5% | 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 | 3.6%* | 2023 | |
 Syria | 20% | 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 | 16% | 16% – 17% | 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 | 2.8% | 0% – 5% | 2023 |
 Uruguay | 9.1% | 8% – 10% | 2023 · HS 2017 |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 15% | 2023 · HS 2017 | |
 Vietnam | 10% | 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
- 61145 Leather further prepared after tanning/crusting, including parchment-dressed leather
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 29120 Other leather, of bovine or equine animals, without hair on
- ISIC Rev. 4 activity
- 1511 Tanning and dressing of leather; dressing and dyeing of fur
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4107.12 | unchanged |
| 2012 | 4107.12 | unchanged |
| 2007 | 4107.12 | unchanged |
| 2002 | 4107.12 | unchanged |
| 1996 | 4104.10, 4104.31 | changed |
| 1992 | 4104.10, 4104.31 | 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
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
In the UK Global Tariff, subheading 4107.12 covers 4 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 4107.12 into 4 tariff lines; the duty is between 5.5% and 6.5% (average 6.3%).
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 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 grain split leather (whole hides) worth £53m (down 7% on the year before), at an average of £23.67 per kg; Italy supplied 66%, followed by Germany.
World trade in grain split leather (whole hides) reached US$3bn in 2024, down 0.6% on 2023.
Italy was the largest exporter with 41.5% of the total, ahead of Brazil.
Questions and answers
What is the HS code for whole hides and skins: grain splits?
Whole hides and skins: grain splits fall under HS subheading 4107.12, part of heading 4107, in section VIII of the Harmonized System.
What is the import duty on whole hides and skins: grain splits in the UK?
Under the UK Global Tariff, imports under 4107.12 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 whole hides and skins: grain splits in the EU?
Under the EU Combined Nomenclature, imports under 4107.12 from countries without a preferential agreement are charged at 5.5% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most whole hides and skins: grain splits?
Italy, with US$1bn in 2024 (41.5% of world exports).
Which countries can export grain split leather (whole hides) to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. 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 grain split leather (whole hides) from?
In the 12 months to August 2026, the largest suppliers were Italy (66%), Germany (14%) and Lithuania (8%), out of total imports of £53m.