Hierarchy

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

4300000000FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

4302000000Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading|4303

4302300000Whole skins and pieces or cuttings thereof, assembled

4302302500Other

4302302500Of rabbit or hare

4302305100Of seal

4302305100Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)4302305500Other

4302309900Other

Duties & Measures

Third Country Duty2.200 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

2.200 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-2.2 pp	-2.2 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-2.2 pp	-2.2 pp	—	2
CARIFORUM1033 0.000 %-2.2 ppEU-CARIFORUM EPA	-2.2 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-2.2 ppESA Interim EPA	-2.2 pp	ESA Interim EPA
SADC EPA1035 0.000 %-2.2 ppSADC EPA	-2.2 pp	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 %-2.2 pp	-2.2 pp	—
GSP-EBA2005 0.000 %-2.2 ppEverything But Arms	-2.2 pp	Everything But Arms
European Economic Area2012 0.000 %-2.2 ppEEA Agreement	-2.2 pp	EEA Agreement	1

Low-value consignment customs duty(2)

inherited from 4300000000

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)

ERGA OMNES

NARRegulation 2658/872008-01-01

Suspension -ships, vessels & drilling platforms(1)

inherited from 4302000000

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(5)

inherited from 4302000000

Belarus

Regulation 0765/062026-04-24

4 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)

Import/export not allowed after control

CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus. Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)

Russia

Regulation 0833/142026-07-24

4202Martes zibellina

0 certificate(s) required

Russia

Regulation 0833/142026-07-24

4999Other

5 certificate(s) required

L142Import certificate/licence

Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

Y874Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)

L143Import certificate/licence

Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014

Y859Particular provisions

Y685Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see contractual exemptions in article 3i.3be)

Import not allowed

CD868It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia. By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development. Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)

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 -seal products(1)

ERGA OMNES

Regulation 1850/152015-10-18

3 certificate(s) required

C679Other certificates

Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015

C680Other certificates

Written notification of import and document giving evidence where the products were acquired (seal product)

C683Other certificates

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

Import/export not allowed after control

CD603Seal products may only be placed on the market when they are accompanied by an attesting document (for commercial use) or a written notification of import (for personal use) and a document giving evidence where the products were acquired (Commission Implementing Regulation (EU) 2015/1850 (OJ L 271)).

Start date: 1972-01-01

Description & Classification

Common misclassifications

4302305500: Assembled furskins other than those of seals or eared seals

Classification tips

Assembled furskins of seals or eared seals

Sample products

Assembled tanned or dressed furskins of seals, without the addition of other materials

Regulatory notes

NENC43023051

Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs) See the explanatory note to subheading 4301 80 00 .

NENC43024302 11 00 to 4302 19 99

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 Whole skins, with or without head, tail or paws, not assembled These subheadings include hides and skins (for example, of sheep) from which not more than the head, paws and tail have been removed, whether or not straightened at the edges, not cut or otherwise worked to shape; they may be dyed and are suitable for use as rugs.

Non-preferential origin

tariff_shift

- Whole skins and pieces or cuttings thereof, assembled

CTSH

tariff_shift

- Whole skins and pieces or cuttings thereof, assembled

CTSH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Of seal (4302305100)?

The third country duty (erga omnes) for Of seal is 2.200 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Of seal (4302305100)?

Yes, 57 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 seal (4302305100)?

Yes, 6 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 4302305100?

TARIC code 4302305100 (Of seal) covers the following products: Assembled tanned or dressed furskins of seals, without the addition of other materials, Assembled tanned or dressed furskins of eared seals, without the addition of other materials.

How to correctly classify a product under code 4302305100?

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

4300000000FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

4302000000Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading|4303

4302300000Whole skins and pieces or cuttings thereof, assembled

4302302500Other

4302302500Of rabbit or hare

4302305100Of seal

4302305100Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)4302305500Other

4302309900Other

Duties & Measures

Third Country Duty2.200 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

2.200 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-2.2 pp	-2.2 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-2.2 pp	-2.2 pp	—	2
CARIFORUM1033 0.000 %-2.2 ppEU-CARIFORUM EPA	-2.2 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-2.2 ppESA Interim EPA	-2.2 pp	ESA Interim EPA
SADC EPA1035 0.000 %-2.2 ppSADC EPA	-2.2 pp	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 %-2.2 pp	-2.2 pp	—
GSP-EBA2005 0.000 %-2.2 ppEverything But Arms	-2.2 pp	Everything But Arms
European Economic Area2012 0.000 %-2.2 ppEEA Agreement	-2.2 pp	EEA Agreement	1

Low-value consignment customs duty(2)

inherited from 4300000000

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)

ERGA OMNES

NARRegulation 2658/872008-01-01

Suspension -ships, vessels & drilling platforms(1)

inherited from 4302000000

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(5)

inherited from 4302000000

Belarus

Regulation 0765/062026-04-24

4 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Import/export not allowed after control

Russia

Regulation 0833/142026-07-24

4202Martes zibellina

0 certificate(s) required

Russia

Regulation 0833/142026-07-24

4999Other

5 certificate(s) required

L142Import certificate/licence

Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

Y874Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)

L143Import certificate/licence

Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014

Y859Particular provisions

Y685Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see contractual exemptions in article 3i.3be)

Import not allowed

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 -seal products(1)

ERGA OMNES

Regulation 1850/152015-10-18

3 certificate(s) required

C679Other certificates

Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015

C680Other certificates

Written notification of import and document giving evidence where the products were acquired (seal product)

C683Other certificates

Import/export not allowed after control

Start date: 1972-01-01

Trade Statistics

Imports

€0

Exports

€0

95 PST

Balance

+€0

Import €/kg

Export €/kg

€92.24/PST

(€224.69/kg)

Market concentration (HHI)

Trade value (2022–2025)

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share	YoY
1	🇬🇧 United Kingdom	€9K	39	€224.69/kg	100.0%

EU Member States

EU ImportersEU Exporters

View full analysis

Description & Classification

Common misclassifications

4302305500: Assembled furskins other than those of seals or eared seals

Classification tips

Assembled furskins of seals or eared seals

Sample products

Assembled tanned or dressed furskins of seals, without the addition of other materials

Regulatory notes

NENC43023051

Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs) See the explanatory note to subheading 4301 80 00 .

NENC43024302 11 00 to 4302 19 99

Non-preferential origin

tariff_shift

- Whole skins and pieces or cuttings thereof, assembled

CTSH

tariff_shift

- Whole skins and pieces or cuttings thereof, assembled

CTSH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Of seal (4302305100)?

The third country duty (erga omnes) for Of seal is 2.200 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Of seal (4302305100)?

Yes, 57 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 seal (4302305100)?

Yes, 6 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 4302305100?

How to correctly classify a product under code 4302305100?

Help

Need help?

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