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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 4104.11 | Full-grain, unsplit wet-blue bovine leather |
| 4104.19 | Other wet-blue bovine leather |
| 4104.41 | Crust bovine leather, full grain, unsplit |
| 4104.49 | Other crust bovine leather |
Typical import duty by market
| Market | Duty |
|---|---|
| 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. |
Numerical Example: 5,000 sq ft wet-blue bovine, FOB Santos USD 1.35/sq ft, CIF Naples
5,000 sq ft wet-blue bovine, FOB Santos USD 1.35/sq ft, CIF Naples. Run your own numbers in the Import Duty & Tax calculator.
- · 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).
- · Brazil
- · Italy
- · United States
- · Argentina
- · India
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to leather & hides (HS 4104) 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.