European Union tariff, chapter 41: Raw hides and skins (other than furskins) and leather
Last updated
Key facts
- National lines
- 73
- Subheadings
- 37
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 41: Raw hides and skins (other than furskins) and leather
Summary
The European Union tariff has 73 national lines in HS chapter 41 (raw hides and skins (other than furskins) and leather), under 37 subheadings in 11 headings.
Subheadings with European Union lines
The European Union tariff has 73 national lines in HS chapter 41 (raw hides and skins (other than furskins) and leather), under 37 subheadings in 11 headings.
41.01 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
41.02 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter
41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to this chapter
41.04 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
41.06 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
- 4106.21Of goats or kids: In the wet state (including wet-blue)1 line
- 4106.22Of goats or kids: In the dry state (crust)2 lines
- 4106.31Of swine: In the wet state (including wet-blue)2 lines
- 4106.32Of swine: In the dry state (crust)1 line
- 4106.40Of reptiles2 lines
- 4106.91Other: In the wet state (including wet-blue)1 line
- 4106.92Other: In the dry state (crust)1 line
41.07 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
41.12 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
- 4112.00Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.141 line
41.13 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
41.15 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 41 are live on border.bot for the United States (176 lines, also used by 1 other country).
- United States176 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 41?
The European Union tariff has 73 national lines in HS chapter 41 (raw hides and skins (other than furskins) and leather), under 37 subheadings in 11 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.