Subheading · Chapter 41 · Heading 4107
4107.91: Leather further prepared after tanning or crusting: other, including sides, full grains, unsplit
Official description Full grains, unsplit
Subheading 4107.91 belongs to heading 4107 (leather further prepared after tanning or crusting) in chapter 41.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4107 91 00 00 Full grains, unsplit
- 4107 91 10 00 Sole leather Free
- 4107 91 90 00 Other 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 | £2.8m | 60.2% | +37.7% |
 Belgium | £513k | 10.9% | +3.4% |
 United States | £385k | 8.2% | +53.1% |
 Germany | £319k | 6.8% | +15.6% |
 Spain | £282k | 6% | -33.5% |
 Austria | £193k | 4.1% | +685.3% |
 Argentina | £89k | 1.9% | — |
 Japan | £26k | 0.6% | +214.7% |
Same subheading in other tariffs
EU 6.5% Third-country duty 2 tariff lines 
Türkiye 6.5% Third-country duty 2 tariff lines USA 2.4% – 5% General (MFN) 5 tariff lines · average 3.2% 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil 9% General (MFN) 2 tariff lines Argentina 9% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% Japan 6% – 30% General (MFN) 7 tariff lines · average 19.6% 
Taiwan 2.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% – 13% General (MFN) 2 tariff lines · average 9% 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$234kUS$234k+US$3m+US$8m+> US$14m
Exports: 81
- Italy: US$79m
- Mexico: US$22m
- Spain: US$14m
- Brazil: US$14m
- Japan: US$13m
- Taiwan: US$11m
- Austria: US$10m
- France: US$8m
- Hungary: US$7m
- United States: US$6m
- Argentina: US$6m
- Germany: US$6m
- Poland: US$6m
- Netherlands: US$5m
- China: US$5m
- Türkiye: US$4m
- India: US$4m
- Slovakia: US$4m
- Sweden: US$3m
- Hong Kong SAR China: US$3m
- Portugal: US$3m
- South Korea: US$2m
- Egypt: US$2m
- New Zealand: US$2m
- Romania: US$2m
- Belgium: US$1m
- Thailand: US$1m
- Vietnam: US$994k
- Bangladesh: US$983k
- United Kingdom: US$762k
- Indonesia: US$743k
- South Africa: US$538k
- Pakistan: US$473k
- Malaysia: US$442k
- Morocco: US$363k
- Uruguay: US$301k
- Czechia: US$278k
- North Macedonia: US$273k
- Canada: US$234k
- Denmark: US$114k
- Belarus: US$97k
- Tunisia: US$96k
- Switzerland: US$93k
- Estonia: US$79k
- Lithuania: US$74k
- Norway: US$72k
- Ukraine: US$66k
- Venezuela: US$58k
- Australia: US$57k
- Finland: US$56k
- Serbia: US$49k
- Albania: US$47k
- Croatia: US$40k
- Ecuador: US$34k
- Uzbekistan: US$33k
- Ireland: US$30k
- Ethiopia: US$29k
- Slovenia: US$27k
- Greece: US$26k
- Cambodia: US$18k
Trade value (US$) no reported trade < US$139kUS$139k+US$2m+US$8m+> US$17m
Imports: 106
- China: US$33m
- Romania: US$23m
- United States: US$21m
- India: US$17m
- Vietnam: US$15m
- Portugal: US$14m
- France: US$11m
- Spain: US$11m
- Philippines: US$10m
- Morocco: US$8m
- Germany: US$8m
- Hong Kong SAR China: US$7m
- Czechia: US$6m
- Italy: US$6m
- Japan: US$5m
- United Kingdom: US$5m
- Tunisia: US$5m
- Albania: US$4m
- Cambodia: US$4m
- South Korea: US$3m
- Australia: US$3m
- Canada: US$3m
- Bangladesh: US$3m
- Thailand: US$2m
- Dominican Republic: US$2m
- Ukraine: US$2m
- Mexico: US$2m
- Switzerland: US$1m
- Poland: US$1m
- Sweden: US$1m
- Netherlands: US$1m
- Serbia: US$1m
- Austria: US$1m
- Taiwan: US$862k
- Slovakia: US$791k
- El Salvador: US$653k
- Greece: US$627k
- Denmark: US$545k
- Belgium: US$539k
- Indonesia: US$529k
- Lithuania: US$514k
- Madagascar: US$481k
- Brazil: US$459k
- Hungary: US$433k
- Myanmar (Burma): US$407k
- Bosnia & Herzegovina: US$365k
- Türkiye: US$362k
- Moldova: US$353k
- Estonia: US$345k
- Russia: US$249k
- United Arab Emirates: US$222k
- Malaysia: US$200k
- Bulgaria: US$139k
- Chile: US$138k
- Belarus: US$119k
- Croatia: US$114k
- Kazakhstan: US$102k
- Pakistan: US$101k
- South Africa: US$93k
- Finland: US$75k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$79m | 31.8% |
| 2 | Mexico | US$22m | 8.9% |
| 3 | Spain | US$14m | 5.8% |
| 4 | Brazil | US$14m | 5.5% |
| 5 | Japan | US$13m | 5.3% |
| 6 | Taiwan | US$11m | 4.2% |
| 7 | Austria | US$10m | 4.1% |
| 8 |  France | US$8m | 3.1% |
| 9 |  Hungary | US$7m | 2.6% |
| 10 | United States | US$6m | 2.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$33m | 13.2% |
| 2 |  Romania | US$23m | 9.2% |
| 3 | United States | US$21m | 8.2% |
| 4 |  India | US$17m | 7% |
| 5 |  Vietnam | US$15m | 6% |
| 6 |  Portugal | US$14m | 5.6% |
| 7 | France | US$11m | 4.5% |
| 8 | Spain | US$11m | 4.3% |
| 9 |  Philippines | US$10m | 3.9% |
| 10 |  Morocco | US$8m | 3.2% |
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.
- 7%median duty
- 34number 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 | 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 | 10% | 2023 | |
| Brazil | 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% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 15% | 2023 · HS 2017 | |
 Egypt | 10% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 10% | 2023 | |
 Ethiopia | 0% | 2021 · HS 2017 | |
| European Union (27 countries) | 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 | 10% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 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 | 10% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 6.8%* | 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 | 10% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 2.5% | 0% – 5% | 2023 |
 Nicaragua | 10% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 9% | 5% – 13% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 10% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 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 | 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 | 4.7%* | 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 | 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 | 3.2% | 2.4% – 5% | 2023 |
 Uruguay | 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 | 4107.91 | unchanged |
| 2012 | 4107.91 | unchanged |
| 2007 | 4107.91 | unchanged |
| 2002 | 4107.91 | unchanged |
| 1996 | 4104.31 | changed |
| 1992 | 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
The UK Global Tariff divides subheading 4107.91 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 4107.91 covers 2 tariff lines and the duty is 6.5%.
174 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 Free.
Imports of these goods into the UK came to £4.7m between September 2025 and August 2026 (up 31% on the year before); Italy supplied 60%, followed by Belgium.
In 2024, countries exported these goods worth US$250m (−5.1% year on year).
The largest exporter was Italy (US$79m), followed by Mexico.
Questions and answers
What is the HS code for leather further prepared after tanning or crusting: other, including sides, full grains, unsplit?
Leather further prepared after tanning or crusting: other, including sides, full grains, unsplit fall under HS subheading 4107.91, part of heading 4107, in section VIII of the Harmonized System.
What is the import duty on leather further prepared after tanning or crusting in the UK?
Under the UK Global Tariff, imports under 4107.91 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 leather further prepared after tanning or crusting in the EU?
Under the EU Combined Nomenclature, imports under 4107.91 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most leather further prepared after tanning or crusting?
Italy, with US$79m in 2024 (31.8% of world exports).
Which countries can export these goods 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 these goods from?
In the 12 months to August 2026, the largest suppliers were Italy (60%), Belgium (11%) and United States (8%), out of total imports of £4.7m.