Subheading · Chapter 41 · Heading 4107

4107.99

4107.99: Leather further prepared after tanning or crusting: other, including sides, other

Other finished leather (sides)

Official description Other

4107.99 is the HS subheading for other finished leather (sides), under heading 4107 in chapter 41.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4107 99 00 00 Other m²
  2. 4107 99 10 00 Bovine (including buffalo) leather Freem²
  3. 4107 99 90 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 schemeCountriesRate
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£3.5m+2.5% · previous 12 months
Average import price£21.23 per kg
Jan 2024: £340kFeb 2024: £434kMar 2024: £297kApr 2024: £308kMay 2024: £360kJun 2024: £265kJul 2024: £462kAug 2024: £180kSept 2024: £170kOct 2024: £313kNov 2024: £352kDec 2024: £371kJan 2025: £130kFeb 2025: £273kMar 2025: £404kApr 2025: £242kMay 2025: £419kJun 2025: £217kJul 2025: £439kAug 2025: £117kSept 2025: £209kOct 2025: £391kNov 2025: £340kDec 2025: £303kJan 2026: £137kFeb 2026: £419kMar 2026: £244kApr 2026: £368kMay 2026: £155kJun 2026: £316kJul 2026: £468kAug 2026: £182k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Italy £1.1m 32% -27.9%
Portugal £669k 18.9% +75.8%
Netherlands £644k 18.2% -6.5%
Spain £259k 7.3% +34.6%
Belgium £180k 5.1% +10.9%
United States £146k 4.1% -7.1%
South Africa £76k 2.2% +133.4%
India £71k 2% -41.7%

Same subheading in other tariffs

World trade in 2024

4107.99 · US$2bn

Trade value (US$) no reported trade < US$540kUS$540k+US$5m+US$16m+> US$161m

Exports: 113
  1. Thailand: US$352m
  2. Italy: US$288m
  3. China: US$241m
  4. Vietnam: US$161m
  5. India: US$79m
  6. Taiwan: US$47m
  7. South Korea: US$37m
  8. Spain: US$33m
  9. Hong Kong SAR China: US$29m
  10. Argentina: US$18m
  11. Uruguay: US$16m
  12. Portugal: US$15m
  13. Germany: US$15m
  14. France: US$15m
  15. Serbia: US$14m
  16. Poland: US$13m
  17. United Kingdom: US$11m
  18. Türkiye: US$9m
  19. Netherlands: US$8m
  20. United States: US$8m
  21. Mexico: US$8m
  22. Brazil: US$7m
  23. New Zealand: US$6m
  24. Egypt: US$6m
  25. Japan: US$6m
  26. Pakistan: US$5m
  27. Indonesia: US$5m
  28. Dominican Republic: US$4m
  29. Bangladesh: US$4m
  30. Sweden: US$4m
  31. Togo: US$4m
  32. Ecuador: US$3m
  33. Austria: US$3m
  34. Singapore: US$3m
  35. Colombia: US$2m
  36. Czechia: US$2m
  37. Slovakia: US$2m
  38. Paraguay: US$2m
  39. Cambodia: US$2m
  40. Finland: US$2m
  41. South Africa: US$2m
  42. Croatia: US$1m
  43. Romania: US$1m
  44. Nepal: US$1m
  45. Hungary: US$942k
  46. Denmark: US$780k
  47. Slovenia: US$721k
  48. Tunisia: US$705k
  49. Estonia: US$600k
  50. Belgium: US$580k
  51. Bulgaria: US$552k
  52. Lithuania: US$540k
  53. Uganda: US$522k
  54. El Salvador: US$441k
  55. Morocco: US$435k
  56. Tanzania: US$418k
  57. Kazakhstan: US$407k
  58. Belarus: US$351k
  59. Switzerland: US$343k
  60. Ukraine: US$323k

Top exporters

RankCountryValueShare
1 Thailand US$352m 23.3%
2 Italy US$288m 19.1%
3 China US$241m 16%
4 Vietnam US$161m 10.6%
5 India US$79m 5.2%
6 Taiwan US$47m 3.1%
7 South Korea US$37m 2.5%
8 Spain US$33m 2.2%
9 Hong Kong SAR China US$29m 1.9%
10 Argentina US$18m 1.2%

Top importers

RankCountryValueShare
1 Vietnam US$353m 23.3%
2 Indonesia US$319m 21.1%
3 China US$86m 5.7%
4 Thailand US$62m 4.1%
5 India US$62m 4.1%
6 Germany US$44m 2.9%
7 Hong Kong SAR China US$42m 2.8%
8 Cambodia US$38m 2.5%
9 Italy US$37m 2.4%
10 Philippines US$30m 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
  • 33number of duty-free countries (MFN)
  • 45%highest: Bahamas, Sudan, Iran

165

Importing countryMFN dutylines from – todata 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 6% 5% – 7% 2023
Colombia 5% 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 32% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 19% 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 4.3%* 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 3% 1% – 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 7.5% 2% – 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 4.4%* 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 3.5% 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

HSCode
20174107.99unchanged
20124107.99unchanged
20074107.99unchanged
20024107.99unchanged
19964104.39changed
19924104.39changed

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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

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

Rule changes →

The UK Global Tariff divides subheading 4107.99 into 2 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 4107.99 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 other finished leather (sides) into the UK came to £3.5m between September 2025 and August 2026 (up 3% on the year before); Italy supplied 32%, followed by Portugal.

In 2024, countries exported other finished leather (sides) worth US$2bn (−14.8% year on year).

The largest exporter was Thailand (US$352m), followed by Italy.

Questions and answers

What is the HS code for leather further prepared after tanning or crusting: other, including sides, other?

Leather further prepared after tanning or crusting: other, including sides, other fall under HS subheading 4107.99, 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 4107.99 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 4107.99 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?

Thailand, with US$352m in 2024 (23.3% of world exports).

Which countries can export other finished leather (sides) 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 other finished leather (sides) from?

In the 12 months to August 2026, the largest suppliers were Italy (32%), Portugal (19%) and Netherlands (18%), out of total imports of £3.5m.

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