Leather further prepared after tanning or crusting, including parchment- dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of Heading 4114.
The origin of goods determines the duty rate applicable on import into the European Union. Depending on the country of manufacture and the applicable trade agreement, the rate may differ significantly from the MFN (Most Favoured Nation) rate. Proving preferential origin allows importers to benefit from reduced or zero duties under EU free trade agreements.
This HS code is covered by 42 EU preferential agreement(s). Sign in to access the detailed list rules.
Leather further prepared after tanning or crusting, including parchment- dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of Heading 4114.
CTH, except from split heading 4104(c)
Source : Annex 22-01 DA 2015/2446
Source : EU WTO Position
For the purposes of split headings 4104(c), 4105(c) or 4106(c) the retanning of crust is to be considered as origin conferring, on the condition that the products are subject to a wet-end process whereby they are retanned, fatliquored and dyed prior to being further prepared.
Where the country of origin cannot be determined by application of the primary rules and the other
Section VIII : RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY
Chapter 41: Raw hides and skins (other than furskins) and leather
Product-specific list rules from free trade and preference agreements concluded by the EU.
Turkey
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading) except from non-originating materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 and subheading 410692. However, non-originating materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 or subheading 410692 may be used provided that they undergo a retanning operation.
CTH
Manufacture from materials of any heading, except that of the product and except headings 4104, 4105, 4106 and 4107
Algeria
Manufacture from materials of any heading, except that of the product and except headings 4104, 4105, 4106 and 4107
Caribbean Forum countries (15 states incl. Dominican Republic)
Retanning of pre-tanned leather.
Manufacture in which all the materials used are classified within a heading other than that of the product.
Cameroon
Retanning of pre-tanned leather.
Manufacture in which all the materials used are classified within a heading other than that of the product.
Canada
A change from any other heading, except from subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 or subheading 410692.
A change from subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 or subheading 410692, whether or not there is also a change from any other heading, provided that materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 or subheading 410692 undergo a retanning operation in the territory of a Party.
Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, Panama
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Chile
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Colombia, Peru, Ecuador
Manufacture from materials of any heading, except that of the product.
Cote d'Ivoire
Retanning of pre-tanned leather.
Manufacture in which all the materials used are classified within a heading other than that of the product.
Kenya, Rwanda (others pending ratification)
Manufacture from materials of any heading, except that of the product. However, materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 and subheading 410692 may be used only if a re- tanning operation of the tanned or crust hides and skins in the dry state takes place.
Mauritius, Madagascar, Seychelles, Zimbabwe
Retanning of pre-tanned leather.
Manufacture in which all the materials used are classified within a heading other than that of the product.
Egypt
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Faroe Islands
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Georgia
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Ghana
Retanning of tanned leather.
Manufacture in which all the materials used are classified within a heading other than that of the product.
Israel
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Japan
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
However, non-originating materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 and subheading 410692 may be used, provided that a re-tanning operation of the tanned or crust hides and skins in the dry state takes place.
Jordan
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Kenya
Manufacture from materials of any heading, except that of the product. However, materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 and subheading 410692 may be used only if a re- tanning operation of the tanned or crust hides and skins in the dry state takes place.
Lebanon
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Mexico
Retanning of pre-tanned leather.
Manufacture in which all the materials used are classified within a heading other than that of the product.
Moldova
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Morocco
Manufacture from materials of any heading, except heading 4104 to heading 4113.
New Zealand
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
The good has a Regional Value Content (RVC) as calculated under Article 4 of the Origin Reference Document of not less than 40%, whether using the build-up method or build-down method (RVC40).
Papua New Guinea, Fiji, Samoa, Solomon Islands
Retanning of pre-tanned leather.
Manufacture in which all the materials used are classified within a heading other than that of the product.
Palestine
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Singapore
Manufacture from materials of any heading, except that of the product. However, materials of subheading 410441, subheading 410449, 4105 30, 410622, 410632 and 410692 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place.
South Korea
Manufacture from materials of any heading, except that of the product.
South Africa, Botswana, Lesotho, Eswatini, Namibia, Mozambique
Retanning of tanned leather.
Manufacture in which all the materials used are classified within a heading other than that of the product.
Switzerland
Manufacture from materials of any heading, except that of the product.
Tunisia
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Turkey
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading) except from non-originating materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 and subheading 410692. However, non-originating materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 or subheading 410692 may be used provided that they undergo a retanning operation.
United Kingdom
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading) except from non-originating materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 and subheading 410692. However, non-originating materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 or subheading 410692 may be used provided that they undergo a retanning operation.
Ukraine
Manufacture from materials of any heading, except heading 4104 to heading 4113.
Vietnam
Manufacture from materials of any heading, except that of the product. However, materials of subheading 410441, subheading 410449, subheading 410530, subheading 410622, subheading 410632 and subheading 410692 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place.
Norway, Iceland, Liechtenstein
Manufacture from materials of any heading, except that of the product.
CTH
CTH
Manufacture from materials of any heading, except that of the good.
Manufacture from materials of any heading, except that of the good.
The EU imported 1.8 Md€ (Jan 2022 – Mar 2026) for this HS code, with Brazil as the main supplier.
EU Imports
1.8 Md€
EU Exports
6.7 Md€
Balance
4.9 Md€
Top supplying countries (extra-EU)