Subheading · Chapter 43 · Heading 4302
4302.20: Heads, tails, paws and other pieces or cuttings, not assembled
4302.20 is a six-digit subheading of heading 4302, tanned or dressed furskins, chapter 43.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4302 20 00 00 Heads, tails, paws and other pieces or cuttings, not assembled Free+3
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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- 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 6
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/16
- Documents
- C056 Certificate concerning pelts of certain wild animal species and of goods incorporating such pelts subject to Council Regulation (EEC) No 3254/91
- C400 Presentation of the required "CITES" certificate
- 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 controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Italy | £51k | 72% | +274.4% |
 United States | £10k | 14% | — |
 China | £10k | 14% | — |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye 150% Statutory rate (Law 474) 1 tariff line USA 1.7% – 3.5% General (MFN) 3 tariff lines · average 2.4% The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$13.4kUS$13.4k+US$124.2k+US$676k+> US$2.3m
Exports: 57
- Italy: US$3.7m
- Greece: US$2.3m
- Brazil: US$2.3m
- Spain: US$801.9k
- United States: US$715.4k
- China: US$676k
- San Marino: US$398k
- Türkiye: US$256k
- Canada: US$197.8k
- South Korea: US$172.3k
- Cambodia: US$171.3k
- South Africa: US$157.1k
- Russia: US$135.4k
- Argentina: US$124.2k
- Hungary: US$108.4k
- Ukraine: US$91.2k
- Norway: US$66.8k
- Germany: US$66.4k
- Denmark: US$53.8k
- France: US$50.9k
- Poland: US$44.9k
- Sweden: US$40.3k
- Japan: US$32.9k
- Saudi Arabia: US$28.9k
- Vietnam: US$24.3k
- Hong Kong SAR China: US$23.9k
- Philippines: US$13.4k
- United Kingdom: US$11.9k
- Finland: US$11.7k
- Netherlands: US$10.3k
- Uzbekistan: US$8.8k
- Albania: US$6.7k
- Belgium: US$6.7k
- Bulgaria: US$5.5k
- Zimbabwe: US$5.3k
- Tanzania: US$4k
- Portugal: US$3.3k
- Israel: US$3k
- Kyrgyzstan: US$2.6k
- Romania: US$2.5k
- New Zealand: US$2.4k
- Czechia: US$2.3k
- Singapore: US$1.8k
- Austria: US$1.7k
- Indonesia: US$1.1k
- Uruguay: US$1.1k
- Croatia: US$900
- Australia: US$700
- Switzerland: US$600
- Moldova: US$500
- Zambia: US$500
- Colombia: US$400
- Lithuania: US$400
- Kenya: US$300
- Iceland: US$0
- Slovakia: US$0
- Slovenia: US$0
Trade value (US$) no reported trade < US$13.3kUS$13.3k+US$106k+US$523.7k+> US$1.7m
Imports: 78
- Spain: US$1.9m
- China: US$1.8m
- United States: US$1.7m
- Vietnam: US$1.4m
- Hong Kong SAR China: US$781.6k
- Morocco: US$695.7k
- Greece: US$679.1k
- Portugal: US$523.7k
- Italy: US$461.3k
- Canada: US$377k
- Indonesia: US$301.5k
- Philippines: US$291.6k
- Denmark: US$242.2k
- South Korea: US$189.1k
- India: US$154.1k
- Thailand: US$111.3k
- Cambodia: US$111k
- Israel: US$109.5k
- France: US$106k
- Germany: US$98.5k
- Austria: US$96.5k
- Türkiye: US$92k
- Sweden: US$83.8k
- Japan: US$79.7k
- Mexico: US$63.3k
- Estonia: US$61.2k
- Australia: US$46.7k
- Poland: US$44.4k
- Romania: US$36.9k
- San Marino: US$36.4k
- Norway: US$32.5k
- Dominican Republic: US$28.9k
- Taiwan: US$23k
- Bulgaria: US$21.9k
- United Kingdom: US$20.9k
- Iceland: US$14.2k
- Netherlands: US$13.4k
- Saudi Arabia: US$13.3k
- Serbia: US$12.9k
- Belgium: US$12.7k
- Argentina: US$10.8k
- Russia: US$10.4k
- Kuwait: US$10.1k
- Moldova: US$10k
- El Salvador: US$9.5k
- Armenia: US$4.7k
- Chile: US$4.3k
- Cameroon: US$4.3k
- South Africa: US$4.1k
- Sri Lanka: US$3.7k
- Switzerland: US$3.3k
- Uruguay: US$3.2k
- Kenya: US$3k
- Croatia: US$2.8k
- Finland: US$2.4k
- Czechia: US$2.3k
- Senegal: US$2.3k
- Ireland: US$2.2k
- Kyrgyzstan: US$2.2k
- Slovenia: US$1.8k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$3.7m | 28.3% |
| 2 |  Greece | US$2.3m | 18% |
| 3 |  Brazil | US$2.3m | 18% |
| 4 |  Spain | US$801.9k | 6.2% |
| 5 | United States | US$715.4k | 5.5% |
| 6 | China | US$676k | 5.2% |
| 7 |  San Marino | US$398k | 3.1% |
| 8 | Türkiye | US$256k | 2% |
| 9 |  Canada | US$197.8k | 1.5% |
| 10 |  South Korea | US$172.3k | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Spain | US$1.9m | 14.5% |
| 2 | China | US$1.8m | 13.7% |
| 3 | United States | US$1.7m | 13.2% |
| 4 |  Vietnam | US$1.4m | 11.1% |
| 5 |  Hong Kong SAR China | US$781.6k | 6% |
| 6 |  Morocco | US$695.7k | 5.3% |
| 7 | Greece | US$679.1k | 5.2% |
| 8 |  Portugal | US$523.7k | 4% |
| 9 | Italy | US$461.3k | 3.5% |
| 10 | Canada | US$377k | 2.9% |
Subheading 4302.20 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 4302.20; the duty is duty-free.
Goods from 175 countries can enter the UK at a preferential rate instead of the standard Free; 175 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 these goods worth £70.2k (up 420% on the year before), at an average of £56.69 per kg; Italy supplied 72%, followed by United States.
World trade in these goods reached US$13m in 2024, up 55.7% on 2023.
Italy was the largest exporter with 28.3% of the total, ahead of Greece.
Questions and answers
What is the HS code for heads, tails, paws and other pieces or cuttings, not assembled?
Heads, tails, paws and other pieces or cuttings, not assembled fall under HS subheading 4302.20, part of heading 4302, in section VIII of the Harmonized System.
What is the import duty on heads, tails, paws and other pieces or cuttings in the UK?
Under the UK Global Tariff, imports under 4302.20 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 heads, tails, paws and other pieces or cuttings in the EU?
Under the EU Combined Nomenclature, imports under 4302.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most heads, tails, paws and other pieces or cuttings?
Italy, with US$3.7m in 2024 (28.3% of world exports).
Which countries can export these goods to the UK duty-free?
175 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.
Is there anti-dumping duty on these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were Italy (72%), United States (14%) and China (14%), out of total imports of £70.2k.