Subheading · Chapter 42 · Heading 4205

4205.00: Other articles of leather or of composition leather

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 →

4205 00 11 00 Conveyor or transmission belts or belting 2%
4205 00 19 00 Other 2%
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 scheme	Countries	Rate
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

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
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

EU 2% – 3% Third-country duty 3 tariff lines · average 2.5%

Türkiye 2% – 3% Third-country duty 6 tariff lines · average 2.5%

USA Free – 4.9% General (MFN) 6 tariff lines · average 1.6%

World trade in 2024

4205.00 · US$2.2bn

Trade value (US$) no reported trade < US$231.4kUS$231.4k+US$8.2m+US$41.2m+> US$131.6m

Exports: 154

China: US$374m
Italy: US$186.2m
Hungary: US$179.3m
Portugal: US$154m
France: US$131.6m
Serbia: US$115.4m
Romania: US$109.4m
Slovakia: US$103.2m
Croatia: US$61m
India: US$52.8m
Germany: US$52.7m
Tunisia: US$51.1m
Poland: US$47.9m
South Korea: US$43.9m
Slovenia: US$41.2m
Spain: US$38m
Mexico: US$32.7m
United States: US$32.2m
Thailand: US$31.5m
United Kingdom: US$26.7m
Paraguay: US$23.6m
Australia: US$23.5m
Colombia: US$20m
Vietnam: US$19.3m
Türkiye: US$17.6m
Japan: US$16.1m
South Africa: US$11.6m
Bosnia & Herzegovina: US$10.9m
Singapore: US$10.5m
Ukraine: US$10.3m
Uruguay: US$10.1m
Denmark: US$9.9m
Dominican Republic: US$9.7m
Austria: US$9.3m
Netherlands: US$9.2m
Brazil: US$8.6m
Czechia: US$8.2m
Hong Kong SAR China: US$7.8m
Belgium: US$7.2m
Canada: US$7.2m
Sweden: US$7m
Taiwan: US$5.5m
Pakistan: US$5.1m
Bolivia: US$4.8m
Malaysia: US$4.6m
Madagascar: US$3.6m
Philippines: US$3.3m
Switzerland: US$3.1m
Finland: US$2.7m
Cambodia: US$2.4m
Indonesia: US$2.3m
Bulgaria: US$1.9m
Bangladesh: US$1.9m
Tanzania: US$1.5m
Albania: US$1.4m
Moldova: US$1.3m
Argentina: US$1.3m
Israel: US$1.1m
Morocco: US$950.8k
Lithuania: US$929.1k

Top exporters

Rank	Country	Value	Share
1	China	US$374m	17.2%
2	Italy	US$186.2m	8.5%
3	Hungary	US$179.3m	8.2%
4	Portugal	US$154m	7.1%
5	France	US$131.6m	6%
6	Serbia	US$115.4m	5.3%
7	Romania	US$109.4m	5%
8	Slovakia	US$103.2m	4.7%
9	Croatia	US$61m	2.8%
10	India	US$52.8m	2.4%

Top importers

Rank	Country	Value	Share
1	United States	US$212.2m	9.7%
2	France	US$195.6m	9%
3	Romania	US$188.5m	8.6%
4	Morocco	US$154.2m	7.1%
5	Italy	US$103.3m	4.7%
6	Germany	US$88.5m	4.1%
7	South Korea	US$85.2m	3.9%
8	Türkiye	US$80.5m	3.7%
9	Poland	US$65.9m	3%
10	Vietnam	US$61.8m	2.8%

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

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$2.2bn 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.