Key facts
- HS subheading
- 4104.49
- National lines
- 5
- 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 splits HS 4104.49 (tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, in the dry state (crust): Other) into 5 national lines: 4104 49 11 00 (east India kip, whole or with the head and legs removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles), 4104 49 19 00 (other), 4104 49 51 00 (whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)), 4104 49 59 00 (other) and 1 other. The general (MFN) duty differs by line: 0% on 4104 49 11 00, 6.5% on 4104 49 19 00, 6.5% on 4104 49 51 00, 6.5% on 4104 49 59 00 and 5.5% on 4104 49 90 00.
European Union lines under 4104.49
The European Union tariff splits HS 4104.49 (tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, in the dry state (crust): Other) into 5 national lines: 4104 49 11 00 (east India kip, whole or with the head and legs removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles), 4104 49 19 00 (other), 4104 49 51 00 (whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)), 4104 49 59 00 (other) and 1 other.
The general (MFN) duty differs by line: 0% on 4104 49 11 00, 6.5% on 4104 49 19 00, 6.5% on 4104 49 51 00, 6.5% on 4104 49 59 00 and 5.5% on 4104 49 90 00.
- 4104 49 11 00East India kip, whole or with the head and legs removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articlesDuty: 0%
- 4104 49 19 00OtherDuty: 6.5%
- 4104 49 51 00Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)Duty: 6.5%
- 4104 49 59 00OtherDuty: 6.5%
- 4104 49 90 00OtherDuty: 5.5%
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 4104.49 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 4104.49?
The European Union tariff splits HS 4104.49 (tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, in the dry state (crust): Other) into 5 national lines: 4104 49 11 00 (east India kip, whole or with the head and legs removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles), 4104 49 19 00 (other), 4104 49 51 00 (whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)), 4104 49 59 00 (other) and 1 other.
What is the duty on HS 4104.49 in the European Union?
The general (MFN) duty differs by line: 0% on 4104 49 11 00, 6.5% on 4104 49 19 00, 6.5% on 4104 49 51 00, 6.5% on 4104 49 59 00 and 5.5% on 4104 49 90 00.
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.