Key facts
- HS subheading
- 4107.12
- National lines
- 4
- 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 4107.12 (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, whole hides and skins: Grain splits) into 4 national lines: 4107 12 11 00 (boxcalf), 4107 12 19 00 (other), 4107 12 91 00 (bovine (including buffalo) leather) and 4107 12 99 00 (equine leather). The general (MFN) duty differs by line: 6.5% on 4107 12 11 00, 6.5% on 4107 12 19 00, 5.5% on 4107 12 91 00 and 6.5% on 4107 12 99 00.
European Union lines under 4107.12
The European Union tariff splits HS 4107.12 (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, whole hides and skins: Grain splits) into 4 national lines: 4107 12 11 00 (boxcalf), 4107 12 19 00 (other), 4107 12 91 00 (bovine (including buffalo) leather) and 4107 12 99 00 (equine leather).
The general (MFN) duty differs by line: 6.5% on 4107 12 11 00, 6.5% on 4107 12 19 00, 5.5% on 4107 12 91 00 and 6.5% on 4107 12 99 00.
- 4107 12 11 00BoxcalfDuty: 6.5%
- 4107 12 19 00OtherDuty: 6.5%
- 4107 12 91 00Bovine (including buffalo) leatherDuty: 5.5%
- 4107 12 99 00Equine leatherDuty: 6.5%
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 4107.12 are live on border.bot for the United States (13 lines, also used by 1 other country).
- United States13 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 4107.12?
The European Union tariff splits HS 4107.12 (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, whole hides and skins: Grain splits) into 4 national lines: 4107 12 11 00 (boxcalf), 4107 12 19 00 (other), 4107 12 91 00 (bovine (including buffalo) leather) and 4107 12 99 00 (equine leather).
What is the duty on HS 4107.12 in the European Union?
The general (MFN) duty differs by line: 6.5% on 4107 12 11 00, 6.5% on 4107 12 19 00, 5.5% on 4107 12 91 00 and 6.5% on 4107 12 99 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.