Customs Tariff of Peru · national subheading · HS 4107.92
4107.92.00.00: Grain split leather (sides etc.): Divididos con la flor
Grain split leather (sides etc.)
✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 4107 Cueros preparados después del curtido o del secado y cueros y pieles apergaminados, de bovino (incluido el búfalo) o equino, depilados, incluso divididos, excepto los de la partida 41.14.
- 4107.92 Divididos con la flor
- 4107.92.00.00 Divididos con la flor
What you pay
Importing into Peru
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
4107.92 Leather further prepared after tanning or crusting: other, including sides, grain splits
UK Free Third-country duty 2 tariff lines 
EU 5.5% – 6.5% Third-country duty 2 tariff lines · average 6% 
Türkiye 5.5% – 6.5% Third-country duty 2 tariff lines · average 6% 
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 
New Zealand Free – 5% General (MFN) 4 tariff lines · average 3.8% 
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 13% General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 1 tariff line Legal notes
National subheading 4107.92.00.00 is a line of the Customs Tariff of Peru under HS subheading 4107.92 (leather further prepared after tanning or crusting).
The ad valorem duty is free, and quantities are declared in M.
For the same subheading, the UK duty is free, the EU duty is 5.5%–6.5%, the Türkiye duty is 5.5%–6.5%, the US duty is 2.4%–5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%, the Argentina duty is 9%, the New Zealand duty is 0%–5%, the Japan duty is 6%–30%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 13% and the Nigeria duty is 10%.
Peru imported goods of subheading 4107.92 worth US$1m in 2024.
Questions and answers
What is the Peru import duty for national subheading 4107.92.00.00?
The ad valorem duty in the Customs Tariff of Peru is free; the supplementary unit is M. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.