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41Chapter

06Heading

22Subheading

10CN

00TARIC

Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF > RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER > Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared > Of goats or kids > In the dry state (crust) > Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

Hierarchy

08Section VIII — RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF

4100000000RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

4106000000Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared

4106210000Of goats or kids

4106220000In the dry state (crust)

4106221000Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(45)

+35

Preferential rates - 45 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
OCTs2080 0.000 %Overseas Association Decision	—	Overseas Association Decision

Low-value consignment customs duty(2)

inherited from 4100000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

inherited from 4106220000

ERGA OMNES

NARRegulation 2031/012009-01-01

Suspension -ships, vessels & drilling platforms(1)

inherited from 4106000000

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

Import control(2)

inherited from 4100000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -CITES(1)

inherited from 4106000000

ERGA OMNES

Regulation 0966/232023-05-20

2 certificate(s) required

C400Other certificates

Presentation of the required "CITES" certificate

Y900Particular provisions

Declared goods do not belong to the Washington Convention (CITES)

Import/export not allowed after control

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

Start date: 2002-01-01

Description & Classification

Common misclassifications

4106229000: Other goods at the same level that do not meet the named characteristics of this subheading

Classification tips

Of Indian goat or kid, vegetable pre-tanned and in the dry state (crust)

Sample products

Dry goat skin (crust), vegetable pre-tanned, without hair on, not further prepared

Regulatory notes

NENC41062210

Vegetable pre-tanned Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles The explanatory note to subheading 4105 30 10 applies, mutatis mutandis.

NENC4106

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared See notes 2(A) and 2(B) to this chapter.

Chapter note

Non-preferential origin

split_heading

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.

As specified for split headings

specific

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.

As specified for split headings

Residual rule

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.

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles (4106221000)?

The third country duty (erga omnes) for Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles (4106221000)?

Yes, 42 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles (4106221000)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles (4106221000)?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

08Section VIII — RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF

4100000000RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

4106000000Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared

4106210000Of goats or kids

4106220000In the dry state (crust)

4106221000Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(45)

+35

Preferential rates - 45 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
OCTs2080 0.000 %Overseas Association Decision	—	Overseas Association Decision

Low-value consignment customs duty(2)

inherited from 4100000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

inherited from 4106220000

ERGA OMNES

NARRegulation 2031/012009-01-01

Suspension -ships, vessels & drilling platforms(1)

inherited from 4106000000

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

Import control(2)

inherited from 4100000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -CITES(1)

inherited from 4106000000

ERGA OMNES

Regulation 0966/232023-05-20

2 certificate(s) required

C400Other certificates

Presentation of the required "CITES" certificate

Y900Particular provisions

Declared goods do not belong to the Washington Convention (CITES)

Import/export not allowed after control

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

Start date: 2002-01-01

Trade Statistics

Description & Classification

Common misclassifications

4106229000: Other goods at the same level that do not meet the named characteristics of this subheading

Classification tips

Of Indian goat or kid, vegetable pre-tanned and in the dry state (crust)

Sample products

Dry goat skin (crust), vegetable pre-tanned, without hair on, not further prepared

Associated BTIs

Regulatory notes

NENC41062210

NENC4106

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared See notes 2(A) and 2(B) to this chapter.

Chapter note

Non-preferential origin

split_heading

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.

As specified for split headings

specific

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.

As specified for split headings

Residual rule

Annex 22-01 DA 2015/2446

FAQ

Yes, 42 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

Help

Need help?

Ask a question about this code or find a tariff classification expert.

1. This chapter does not cover: (a) parings or similar waste, of raw hides or skins (heading 0511); (b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; (c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); however, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, or of Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats or kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs remain classified in this chapter. 2. (A) Headings 4104 to 4106 do not cover hides and skins which have been tanned (including pre-tanned), of heading 4101, 4102 or 4103, as the case may be. (B) For the purposes of headings 4104 to 4106 the expression 'crust' includes hides and skins that have been retanned, coloured or fat-liquored (including stuffed) prior to drying. 3. Throughout the Nomenclature, the expression 'composition leather' means only the material of heading 4115.

Section noteNotes to Section VIII — Raw hides and skins, leather, furskins and articles thereof; Saddlery and harness; Travel goods, handbags and similar containers; Articles of animal gut (other than silkworm gut)

1. This Section does not cover: (a) prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215); (b) articles of heading 4201 or 4202 when they consist of sheeting of plastics or of textile materials (classified according to their constituent material in Chapter 39 or Section XI respectively). 2. Throughout the Nomenclature, the expression 'composition leather' means only substances of the kind referred to in heading 4115.

What products are classified under code 4106221000?

TARIC code 4106221000 (Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles) covers the following products: Dry goat skin (crust), vegetable pre-tanned, without hair on, not further prepared, Indian goat crust leather, vegetable pre-tanned, obviously unsuitable for immediate manufacture of leather articles.

What are the non-preferential origin rules for Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles (4106221000)?

Non-preferential origin rules for Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Can TARIC code 4106221000 be used on a customs declaration?

Yes, TARIC code 4106221000 (Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles) is a declarable code. It can be used directly on EU customs import and export declarations (Single Administrative Document).

Trade Statistics

Imports

€0

4.5M PST

Exports

€0

12.3K PST

Balance

€0

Import €/kg

€9.02/PST

(€17.20/kg)

Export €/kg

€16.95/PST

(€33.78/kg)

Market concentration (HHI)

9,956

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€40.9M	2.4Mt	€17.18/kg	99.8%
2	🇬🇧 United Kingdom	€53K	405	€130.19/kg	0.1%
3	🇧🇩 Bangladesh	€17K	1Kt	€12.92/kg	0.0%
4	🇵🇰 Pakistan	€15K	629	€24.61/kg	0.0%
5	🇿🇦 South Africa	€3K	30	€94.30/kg	0.0%
6	🇨🇭 Switzerland	€1K	35	€40.74/kg	0.0%
7	🇹🇷 Turkey	€1K	10	€115.50/kg	0.0%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇹🇳 Tunisia	€99K	2Kt	€55.43/kg	47.2%
2	🇲🇽 Mexico	€48K	1Kt	€41.61/kg	23.0%
3	🇲🇦 Morocco	€39K	3Kt	€14.12/kg	18.7%
4	🇭🇰 Hong Kong	€10K	100	€99.41/kg	4.8%
5	🇬🇧 United Kingdom	€9K	319	€29.02/kg	4.4%
6	🇦🇪 United Arab Emirates	€4K	71	€57.75/kg	2.0%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

4.5M PST

Exports

€0

12.3K PST

Balance

€0

Import €/kg

€9.02/PST

(€17.20/kg)

Export €/kg

€16.95/PST

(€33.78/kg)

Market concentration (HHI)

9,956

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€40.9M	2.4Mt	€17.18/kg	99.8%
2	🇬🇧 United Kingdom	€53K	405	€130.19/kg	0.1%
3	🇧🇩 Bangladesh	€17K	1Kt	€12.92/kg	0.0%
4	🇵🇰 Pakistan	€15K	629	€24.61/kg	0.0%
5	🇿🇦 South Africa	€3K	30	€94.30/kg	0.0%
6	🇨🇭 Switzerland	€1K	35	€40.74/kg	0.0%
7	🇹🇷 Turkey	€1K	10	€115.50/kg	0.0%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇹🇳 Tunisia	€99K	2Kt	€55.43/kg	47.2%
2	🇲🇽 Mexico	€48K	1Kt	€41.61/kg	23.0%
3	🇲🇦 Morocco	€39K	3Kt	€14.12/kg	18.7%
4	🇭🇰 Hong Kong	€10K	100	€99.41/kg	4.8%
5	🇬🇧 United Kingdom	€9K	319	€29.02/kg	4.4%
6	🇦🇪 United Arab Emirates	€4K	71	€57.75/kg	2.0%

EU Member States

EU ImportersEU Exporters

View full analysis