Customs Tariff of Peru · national subheading · HS 4203.40
4203.40.00.00: Los demás complementos (accesorios) de vestir
✓ 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.
- 4203 Prendas y complementos (accesorios), de vestir, de cuero natural o cuero regenerado.
- 4203.40 Los demás complementos (accesorios) de vestir
- 4203.40.00.00 Los demás complementos (accesorios) de vestir
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
4203.40 Articles of apparel and clothing accessories, of leather: other clothing accessories
UK 4% Third-country duty 2 tariff lines 
EU 5% Third-country duty 1 tariff line 
Türkiye 5% Third-country duty 2 tariff lines 
USA Free – 4.9% General (MFN) 2 tariff lines · average 2.5% 
Canada 8% General (MFN) 1 tariff line 
Mexico Free – 20% General (MFN) 2 tariff lines · average 10% 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Japan 10% – 16% General (MFN) 2 tariff lines · average 13% 
Taiwan 10% 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 20% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Binding rulings for similar goods
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.
Legal notes
Notes
1. For the purposes of this chapter, the term ‘leather’ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.
2. This chapter does not cover:
(a) sterile surgical catgut or similar sterile suture materials (heading 3006);
(b) articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);
(c) made-up articles of netting (heading 5608);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65;
(f) whips, riding-crops or other articles of heading 6602;
(g) cuff links, bracelets or other imitation jewellery (heading 7117);
(h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);
(ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
(k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l) articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606.
3.
(A) In addition to the provisions of note 2 above, heading 4202 does not cover:
(a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);
(b) articles of plaiting materials (heading 4602).
(B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
4. For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).
National subheading 4203.40.00.00 is a line of the Customs Tariff of Peru under HS subheading 4203.40 (articles of apparel and clothing accessories, of leather).
The ad valorem duty is 6%, and quantities are declared in U.
For the same subheading, the UK duty is 4%, the EU duty is 5%, the Türkiye duty is 5%, the US duty is 0%–4.9%, the Canada duty is 8%, the Mexico duty is 0%–20%, the Brazil duty is 18%, the Argentina duty is 20%, the New Zealand duty is 0%–5%, the Japan duty is 10%–16%, the Taiwan duty is 10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20% and the Nigeria duty is 20%.
Peru imported goods of subheading 4203.40 worth US$550k in 2024.
Questions and answers
What is the Peru import duty for national subheading 4203.40.00.00?
The ad valorem duty in the Customs Tariff of Peru is 6%; the supplementary unit is U. 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.
Typical products
Everyday names, not part of the legal text.