{
  "summary": "The European Union tariff splits HS 4101.50 (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, whole hides and skins, of a weight exceeding 16kg) into 4 national lines: 4101 50 10 00 (fresh), 4101 50 30 00 (wet-salted), 4101 50 50 00 (dried or dry-salted) and 4101 50 90 00 (other). The general (MFN) duty is 0% on all 4 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "4101.50",
      "source": null,
      "url": "https://border.bot/hs-codes/410150"
    },
    {
      "label": "Duty (MFN)",
      "value": "0%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "National lines",
      "value": "4",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "41: Raw hides and skins (other than furskins) and leather",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 4101.50?",
      "answer": "The European Union tariff splits HS 4101.50 (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, whole hides and skins, of a weight exceeding 16kg) into 4 national lines: 4101 50 10 00 (fresh), 4101 50 30 00 (wet-salted), 4101 50 50 00 (dried or dry-salted) and 4101 50 90 00 (other)."
    },
    {
      "question": "What is the duty on HS 4101.50 in the European Union?",
      "answer": "The general (MFN) duty is 0% on all 4 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 4101.50",
      "text": [
        "The European Union tariff splits HS 4101.50 (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, whole hides and skins, of a weight exceeding 16kg) into 4 national lines: 4101 50 10 00 (fresh), 4101 50 30 00 (wet-salted), 4101 50 50 00 (dried or dry-salted) and 4101 50 90 00 (other).",
        "The general (MFN) duty is 0% on all 4 lines."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 4101.50 are live on border.bot for the United States (9 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-subheading",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
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      "name": "European Union",
      "slug": "european-union"
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    "borrowed": false,
    "localTaxes": [
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        "code": "VAT",
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        "rate": 21,
        "rateType": "percent",
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        "scope": [],
        "exclude": [],
        "startDate": null,
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        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "41",
      "description": "Raw hides and skins (other than furskins) and leather"
    },
    "heading": {
      "code": "4101",
      "description": "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"
    },
    "subheading": {
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      "description": "Whole hides and skins, of a weight exceeding 16kg"
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        "description": "Fresh",
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        "keywords": [],
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            "abbreviation": "p/st",
            "label": "Number of items",
            "unit": "piece",
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          "startDate": "2002-01-01",
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
                "label": "SADC EPA"
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                "code": "2000",
                "label": "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 St…"
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                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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                "code": "2012",
                "label": "EEA - European Economic Area"
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                "code": "2080",
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                "label": "Switzerland"
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                "label": "Chile"
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                "label": "Cameroon"
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                "label": "Colombia"
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                "label": "Ecuador"
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                "label": "Fiji"
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                "label": "Faroe Islands"
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                "label": "United Kingdom"
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                "label": "Georgia"
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                "label": "Ghana"
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                "label": "Israel"
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                "label": "Jordan"
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                "label": "Kenya"
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                "label": "South Korea"
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              {
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                "label": "Lebanon"
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                "label": "Morocco"
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                "label": "Moldova"
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                "label": "Mexico"
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                "label": "Papua New Guinea"
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              {
                "code": "PS",
                "label": "Palestine"
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                "label": "Syria"
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                "label": "EU-Switzerland agreement: re-imported goods"
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                "code": "1033",
                "label": "CARIFORUM"
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                "code": "1034",
                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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                "code": "2000",
                "label": "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 St…"
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                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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                "label": "EEA - European Economic Area"
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                "label": "OCTs (Overseas Countries and Territories)"
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                "code": "CH",
                "label": "Switzerland"
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              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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                "label": "Chile"
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                "label": "Colombia"
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                "label": "Fiji"
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                "label": "Faroe Islands"
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                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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                "label": "Israel"
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              {
                "code": "JO",
                "label": "Jordan"
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                "label": "Kenya"
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                "label": "South Korea"
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              {
                "code": "LB",
                "label": "Lebanon"
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                "label": "Morocco"
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                "label": "Moldova"
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                "label": "Mexico"
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                "label": "Syria"
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                "label": "United States"
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          "code": "4101500000",
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          "endDate": null,
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        "preferences": [
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
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                "code": "2000",
                "label": "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 St…"
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                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CL",
                "label": "Chile"
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              {
                "code": "CM",
                "label": "Cameroon"
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                "code": "CO",
                "label": "Colombia"
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                "code": "FO",
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