Subheading · Chapter 42 · Heading 4205

4205.00

4205.00: Other articles of leather or of composition leather

Other leather articles

4205.00 is the HS subheading for other leather articles, under heading 4205 in chapter 42.

What you pay

Importing into UK

Customs duty 2% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 9
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4205 00 11 00 Conveyor or transmission belts or belting 2%
  2. 4205 00 19 00 Other 2%
  3. 4205 00 90 00 Other 2%

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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 9

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Tariff lines
    on 1 of 3 lines
  • Prohibition or restrictionImport prohibition on goods for torture and repression
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1479
    Documents
    • C064 Authorisation for export or import of goods that could be used for torture (Regulation (EU) 2019/125)
    • Y904 Goods other than those described in the TR footnotes linked to the measure
    Tariff lines
    on 1 of 3 lines
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, Russia, Syria, Ukraine
    Legal act
    S.I. 2022/395, 2022 No. 748, S.I. 2019/792
    Documents
    • 9009
    • 9010
    • 9017
    • 9024
    • 9032
    • 9025
  • 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)
  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    Tariff lines
    on 1 of 3 lines
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
    Tariff lines
    on 1 of 3 lines
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
    Tariff lines
    on 1 of 3 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
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£38.6m-2.9% · previous 12 months
Average import price£26.88 per kg
Jan 2024: £3.9mFeb 2024: £3.9mMar 2024: £4mApr 2024: £4.1mMay 2024: £3.5mJun 2024: £4.2mJul 2024: £4.2mAug 2024: £3.7mSept 2024: £3.5mOct 2024: £4.3mNov 2024: £3.8mDec 2024: £3.2mJan 2025: £3.5mFeb 2025: £3mMar 2025: £3mApr 2025: £3mMay 2025: £3.2mJun 2025: £3.2mJul 2025: £3.4mAug 2025: £2.8mSept 2025: £2.5mOct 2025: £3.4mNov 2025: £3.4mDec 2025: £3mJan 2026: £2.6mFeb 2026: £3.7mMar 2026: £3.5mApr 2026: £2.5mMay 2026: £3.1mJun 2026: £3.1mJul 2026: £4.4mAug 2026: £3.3m 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
China £13m 33.6% +8.4%
Serbia £6.5m 16.9% -31%
Italy £4.2m 10.8% +17.7%
France £3m 7.8% +93.6%
India £2.3m 6% -5.4%
United States £903k 2.3% -9.8%
Poland £855k 2.2% -39.7%
Portugal £837k 2.2% -28.4%

Same subheading in other tariffs

World trade in 2024

4205.00 · US$2bn

Trade value (US$) no reported trade < US$231kUS$231k+US$8m+US$41m+> US$132m

Exports: 154
  1. China: US$374m
  2. Italy: US$186m
  3. Hungary: US$179m
  4. Portugal: US$154m
  5. France: US$132m
  6. Serbia: US$115m
  7. Romania: US$109m
  8. Slovakia: US$103m
  9. Croatia: US$61m
  10. India: US$53m
  11. Germany: US$53m
  12. Tunisia: US$51m
  13. Poland: US$48m
  14. South Korea: US$44m
  15. Slovenia: US$41m
  16. Spain: US$38m
  17. Mexico: US$33m
  18. United States: US$32m
  19. Thailand: US$32m
  20. United Kingdom: US$27m
  21. Paraguay: US$24m
  22. Australia: US$23m
  23. Colombia: US$20m
  24. Vietnam: US$19m
  25. Türkiye: US$18m
  26. Japan: US$16m
  27. South Africa: US$12m
  28. Bosnia & Herzegovina: US$11m
  29. Singapore: US$10m
  30. Ukraine: US$10m
  31. Uruguay: US$10m
  32. Denmark: US$10m
  33. Dominican Republic: US$10m
  34. Austria: US$9m
  35. Netherlands: US$9m
  36. Brazil: US$9m
  37. Czechia: US$8m
  38. Hong Kong SAR China: US$8m
  39. Belgium: US$7m
  40. Canada: US$7m
  41. Sweden: US$7m
  42. Taiwan: US$5m
  43. Pakistan: US$5m
  44. Bolivia: US$5m
  45. Malaysia: US$5m
  46. Madagascar: US$4m
  47. Philippines: US$3m
  48. Switzerland: US$3m
  49. Finland: US$3m
  50. Cambodia: US$2m
  51. Indonesia: US$2m
  52. Bulgaria: US$2m
  53. Bangladesh: US$2m
  54. Tanzania: US$2m
  55. Albania: US$1m
  56. Moldova: US$1m
  57. Argentina: US$1m
  58. Israel: US$1m
  59. Morocco: US$951k
  60. Lithuania: US$929k

Top exporters

RankCountryValueShare
1 China US$374m 17.2%
2 Italy US$186m 8.5%
3 Hungary US$179m 8.2%
4 Portugal US$154m 7.1%
5 France US$132m 6%
6 Serbia US$115m 5.3%
7 Romania US$109m 5%
8 Slovakia US$103m 4.7%
9 Croatia US$61m 2.8%
10 India US$53m 2.4%

Top importers

RankCountryValueShare
1 United States US$212m 9.7%
2 France US$196m 9%
3 Romania US$189m 8.6%
4 Morocco US$154m 7.1%
5 Italy US$103m 4.7%
6 Germany US$89m 4.1%
7 South Korea US$85m 3.9%
8 Türkiye US$80m 3.7%
9 Poland US$66m 3%
10 Vietnam US$62m 2.8%

Import duty on this product around the world 164

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.

  • 11%median duty
  • 13number of duty-free countries (MFN)
  • 40%highest: Bahamas, Sudan, Iran

164

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 6.7% 5% – 10% 2023
Aruba 17% 12% – 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 40% 35% – 45% 2022
Bahrain 5% 2023
Bangladesh 5.5% 1% – 10% 2023 · HS 2017
Barbados 13% 5% – 20% 2022 · HS 2017
Belarus 6.7% 5% – 10% 2021 · HS 2017
Belize 13% 5% – 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 6.7% 5% – 10% 2022
Botswana 7.5% 0% – 15% 2023
Brazil 20% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 29% 7% – 35% 2023 · HS 2017
Cameroon 20% 10% – 30% 2023
Canada 0% 2023
Cape Verde 10% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 20% 10% – 30% 2023
Chad 20% 10% – 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 5% 0% – 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 20% 10% – 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 7% 0% – 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 13% 10% – 15% 2023 · HS 2017
Dominica 13% 5% – 20% 2023 · HS 2017
Dominican Republic 8.7% 3% – 20% 2023
Ecuador 20% 15% – 25% 2023 · HS 2017
Egypt 14% 2% – 40% 2019 · HS 2017
El Salvador 7.5% 0% – 15% 2022
Equatorial Guinea 20% 10% – 30% 2023
Eswatini 7.5% 0% – 15% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 2.5% 2% – 3% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 20% 10% – 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 7.5% 0% – 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 13% 5% – 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 7.5% 0% – 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 9% 5% – 10% 2023
Iran 37% 5% – 55% 2020 · HS 2017
Israel 8.3% 0% – 12% 2022 · HS 2017
Jamaica 10% 0% – 20% 2023
Japan 10% 3.3% – 18% 2023
Jordan 5% 2023
Kazakhstan 6.7% 5% – 10% 2023
Kenya 25% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.7% 5% – 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 10% 0% – 20% 2020 · HS 2017
Lesotho 7.5% 0% – 15% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 2.1%* 1.3% – 3.6% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 0% – 20% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 1% – 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 18% 15% – 20% 2023 · HS 2017
Morocco 32% 2.5% – 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 6.6% 3% – 7.5% 2023 · HS 2017
Namibia 7.5% 0% – 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 7.5% 0% – 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 17% 13% – 25% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 4.9% 3% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 8.3% 0% – 12% 2017 · HS 2017
Panama 12% 3% – 15% 2023
Papua New Guinea 15% 2023
Paraguay 20% 2023 · HS 2017
Peru 2% 0% – 6% 2023 · HS 2017
Philippines 10% 3% – 15% 2023
Qatar 5% 2023
Russia 6.7% 5% – 10% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 7.5% 0% – 15% 2023
South Korea 8% 2023
St Kitts & Nevis 15% 5% – 25% 2023
St Lucia 10% 0% – 20% 2023 · HS 2012
St Pierre & Miquelon 10% 2021 · HS 2017
St Vincent & the Grenadines 13% 5% – 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 13% 5% – 20% 2023 · HS 2007
Switzerland 2.1%* 1.2% – 3.5% 2023
Syria 30% 2020 · HS 2012
Tajikistan 9.7% 9% – 10% 2021 · HS 2012
Tanzania 25% 2023
Thailand 20% 10% – 30% 2023
Togo 20% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 10% 0% – 20% 2023 · HS 2012
Türkiye 2.5% 2% – 3% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 22% 20% – 25% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 1.6% 0% – 4.9% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 17% 5% – 20% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 7.5% 5% – 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.6% 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
6129 Other articles of leather/of composition leather
End use (BEC Rev. 5)
Consumption goods · BEC 513202
CPC 2.1 product
29290 Other articles of leather or composition leather (including articles of a kind used in machinery or mechanical appliances or for other technical uses) n.e.c.
ISIC Rev. 4 activity
1512 Manufacture of luggage, handbags and the like, saddlery and harness

Earlier HS editions

HSCode
20174205.00unchanged
20124205.00unchanged
20074205.00unchanged
20024204.00, 4205.00changed
19964204.00, 4205.00changed
19924204.00, 4205.00changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 13

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N365337 U.S. CBP 5 October 2026 · 4205.00.80.00

    The tariff classification of desk and organizer mats from Portugal

  • N363025 U.S. CBP 14 July 2026 · 4205.00.80.00

    The tariff classification of a leather notebook cover from Spain

  • N320336 U.S. CBP 29 July 2021 · 4205.00.80.00

    The tariff classification of a leather strap, a metal clip, a textile strap, and a dust bag from China

  • N310584 U.S. CBP 7 April 2020 · 4205.00.80.00

    The tariff classification of a leather charm from Moldova

  • N303920 U.S. CBP 3 May 2019 · 4205.00.80.00

    The tariff classification of a leather boot cuff from Italy

  • N303494 U.S. CBP 12 April 2019 · 4205.00.80.00

    The tariff classification of a lanyard

  • 600013641 HMRC 1 September 2025 – 31 August 2028 · 4205 00 90 00

    The product is a leather fob. The leather is vegetable-tanned and develops a unique colour over time. The leather fob has two pieces of leather sewn together, using saddle stitch, back- to- back and are then shaped. The back is a mirror image of the front. Comes in various colours from black to…

  • 600013181 HMRC 29 May 2025 – 28 May 2028 · 4205 00 90 00

    A leather strap used for attaching to a guitar and to go around the musicians shoulders for added support. The strap is adjustable and has holes in both ends for attaching to the guitar, and it has stitching around the edging of the strap. It is made from snake skin, with a decorative pattern…

  • 600012883 HMRC 29 April 2025 – 28 April 2028 · 4205 00 90 00

    A leather strap used for attaching to a guitar and goes around the musicians shoulders for added support. It is adjustable and has holes drilled in the ends for attaching to the guitar. It is made from cow hide leather, with stitching around the edges and a pattern stitched through the centre.

  • 600012882 HMRC 17 April 2025 – 16 April 2028 · 4205 00 90 00

    A square leather tray for holding small items such as keys, phones, small change. Can be used for home decoration. It has a pop stud for fastening at each corner.

13 rulings in total for this code

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 Sanctions

    Update to Import and Export Sanctions on Gold, Precious Metals, Diamonds and Luxury Goods from Syria – 22 April 2026

    Trade Tariff news 5806 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 4205.00 covers 3 tariff lines and the duty is 2%.

The EU Combined Nomenclature divides subheading 4205.00 into 3 tariff lines; the duty is between 2% and 3% (average 2.5%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported other leather articles worth £38.6m (down 3% on the year before), at an average of £26.88 per kg; China supplied 34%, followed by Serbia.

World trade in other leather articles reached US$2bn in 2024, down 8.1% on 2023.

China was the largest exporter with 17.2% of the total, ahead of Italy.

Products classified here

Questions and answers

What is the HS code for other articles of leather or of composition leather?

Other articles of leather or of composition leather fall under HS subheading 4205.00, part of heading 4205, in section VIII of the Harmonized System.

What is the import duty on other articles of leather or of composition… in the UK?

Under the UK Global Tariff, imports under 4205.00 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 other articles of leather or of composition… in the EU?

Under the EU Combined Nomenclature, imports under 4205.00 from countries without a preferential agreement are charged at 2% to 3%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other articles of leather or of composition…?

China, with US$374m in 2024 (17.2% of world exports).

Which countries can export other leather articles 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 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on other leather articles?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import other leather articles from?

In the 12 months to August 2026, the largest suppliers were China (34%), Serbia (17%) and Italy (11%), out of total imports of £38.6m.

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Typical products

Everyday names, not part of the legal text.