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HS 4104Leather & hides

HS Code for Bovine Leather (Chapter 4104)

Bovine leather is EUDR-covered because it is a cattle derivative. Wet-blue (chrome-tanned wet), crust (dried, before finishing) and finished leather are three distinct trade grades. Italian tanneries (Solofra, Arzignano) import wet-blue from Brazil, Africa, and India.

Reviewed against WCO HS · WTO IDB · National customs schedules5 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
4104.11Full-grain, unsplit wet-blue bovine leather
4104.19Other wet-blue bovine leather
4104.41Crust bovine leather, full grain, unsplit
4104.49Other crust bovine leather
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
0-6.5%
EUDR DDS covering cattle rearing area.
India (BCD)
0-10%
China
5-14%
Bangladesh
0%
Duty-free for tanning inputs.

Worked landed-cost example

5,000 sq ft wet-blue bovine, FOB Santos USD 1.35/sq ft, CIF Naples

FOBUSD 6,750
Freight + insuranceUSD 220
CIFUSD 6,970
EU dutyUSD 0 (0% for wet-blue)
Landed ≈ USD 6,970. EUDR DDS must trace to municipality-level pasture area.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EUDR Annex I - hides and leather.
  • · REACH restrictions on Cr(VI) in leather goods (Annex XVII entry 47).
  • · CITES for exotic species (excluded from bovine 4104).
Top exporting countries
  • · Brazil
  • · Italy
  • · United States
  • · Argentina
  • · India

Frequently asked questions

Can Brazil wet-blue clear EUDR?

Yes if the tannery holds JBS/Marfrig chain-of-custody data plus geolocation of the source farms (fazendas). Amazon-biome cattle carry high deforestation risk; Cerrado / south Brazil cattle are the safer sourcing. Third-party services (Repeat/AgTools/Palladium) build the DDS.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for leather & hides.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Brazil →
ICMS (state) + PIS/COFINS (federal) · ICMS 17-19% (varies by state); PIS 2.1%; COFINS 9.65%
Import into United Arab Emirates →
VAT · 5% standard

Leather & hides landed-cost pages: every destination market

Jump straight to the leather & hides import guide for any of the destination markets we cover.

Related commodity guides

HS 61 & 62Consumer goods
HS Code for Textiles & Apparel (Chapters 61 and 62) →
HS 85Electronics
HS Code for Electronics (Chapter 85) →
HS 84Industrial
HS Code for Industrial Machinery (Chapter 84) →
HS 30Regulated
HS Code for Pharmaceuticals (Chapter 30) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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