HS Code 4107.12: Grain split leather (whole hides)

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
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 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
DCTS Enhanced	Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more Algeria, 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 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
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

last 12 months£53m-6.8% · previous 12 months

Average import price£23.67 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	£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%

World trade in 2024

4107.12 · US$3bn

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

Top exporters

Rank	Country	Value	Share
1	Italy	US$1bn	41.5%
2	Brazil	US$429m	15.7%
3	China	US$193m	7.1%
4	Austria	US$124m	4.6%
5	Germany	US$120m	4.4%
6	Spain	US$55m	2%
7	India	US$48m	1.8%
8	Thailand	US$45m	1.6%
9	United Kingdom	US$43m	1.6%
10	Pakistan	US$39m	1.4%

Top importers

Rank	Country	Value	Share
1	Vietnam	US$252m	9.2%
2	China	US$197m	7.2%
3	United States	US$195m	7.1%
4	Mexico	US$189m	6.9%
5	Italy	US$159m	5.8%
6	Germany	US$134m	4.9%
7	France	US$120m	4.4%
8	Serbia	US$117m	4.3%
9	Poland	US$115m	4.2%
10	Tunisia	US$109m	4%

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 22 July 2026

UK Trade Tariff: measure changes on 433 commodity codes

Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

Rule changes →

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.

4107.12: Whole hides and skins: grain splits

What you pay