HS Code for Wet-Blue Hides (HS 4104.11)
Wet-blue is chrome-tanned but not finished - the intermediate stage between raw hide (HS 4101) and finished leather (HS 4107). Preserved (~90% moisture), less bulky than raw, avoids raw-hide export bans (Argentina, Ethiopia). EUDR covers HS 4104 since it derives directly from cattle.
Sample 6-digit codes
| Code | Description |
|---|---|
| 4101 | Raw hides of bovine or equine animals |
| 4104.11 | Full-grain unsplit wet-blue bovine |
| 4104.19 | Other wet-blue bovine |
| 4107 | Leather further prepared after tanning |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% MFN zero; EUDR applies. |
| United States | 0-5% |
| China | 5-7% |
| India (BCD) | 10% |
Numerical Example: 10 MT wet-blue bovine sides, FOB Sao Paulo USD 3,200/MT, CIF Vicenza
10 MT wet-blue bovine sides, FOB Sao Paulo USD 3,200/MT, CIF Vicenza. Run your own numbers in the Import Duty & Tax calculator.
- · EUDR Reg 2023/1115.
- · EU REACH restriction on Cr(VI) in leather (Reg 301/2014) - max 3 mg/kg.
- · LWG (Leather Working Group) audit for sustainable sourcing.
- · Brazil
- · USA
- · Italy (re-export)
- · India
- · Bangladesh
Frequently asked questions
Wet-blue: chrome-tanned, unfinished, moist. Crust (HS 4104.4x): dried and re-tanned but not surface-finished. Finished (HS 4107): dyed, embossed, top-coated - ready for cutting. EU tanneries increasingly import crust from Brazil/India to add value locally under LWG audit.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 4104.11) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.