{
  "url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-41",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-41.json",
  "legislation": "eur/1994/3115",
  "legislation_title": "Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1994-3115",
  "path": "annex/I/chapter/41",
  "kind": "chapter",
  "number": "41",
  "heading": "RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER",
  "text": "CN code\nDescription\nRate of duty\nautonomous (%)\nconventional (%)\nSupplementary unit\n4101\nRaw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split\n410110\nWhole hides and skins of bovine animals, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-salted or otherwise preserved\n41011010\nFresh or wet-salted\nFree\nFree\n—\n41011090\nOther\nFree\nFree\n—\nOther hides and skins of bovine animals, fresh or wet-salted\n41012100\nWhole\nFree\nFree\n—\n41012200\nButts and bends\nFree\nFree\n—\n41012900\nOther\nFree\nFree\n—\n410130\nOther hides and skins of bovine animals, otherwise preserved\n41013010\nDried or dry-salted\nFree\nFree\n—\n41013090\nOther\nFree\nFree\n—\n41014000\nHides and skins of equine animals\nFree\nFree\n—\n4102\nRaw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1 (c) to this chapter\n410210\nWith wool on\n41021010\nOf lambs\nFree\nFree\np/st\n41021090\nOther\nFree\nFree\np/st\nWithout wool on\n41022100\nPickled\nFree\nFree\np/st\n41022900\nOther\nFree\nFree\np/st\n4103\nOther raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1 (b) or (c) to this chapter\n410310\nOf goats or kids\n41031010\nFresh, salted or dried\nFree\nFree\np/st\n41031090\nOther\nFree\nFree\np/st\n41032000\nOf reptiles\nFree\nFree\n—\n41039000\nOther\nFree\nFree\n—\n4104\nLeather of bovine or equine animals, without hair on, other than leather of heading No 4108 or 4109\n410410\nWhole bovine skin leather, of a unit surface area not exceeding 28 square feet (2,6 m2)\n41041010\nEast India kip, whole, whether or not the heads and legs have been 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\nFree\nFree\n—\n41041030\nOther skin leather not further prepared than chrome-tanned, in the wet-blue state\n9\nFree\n—\nOther\n41041091\nNot further prepared than tanned\n9\n6,9\n—\nOtherwise prepared\n41041095\nBoxcalf\n9\n6,9\nm2\n41041099\nOther\n9\n6,9\nm2\nOther bovine leather and equine leather, tanned or retanned but not further prepared, whether or not split\n41042100\nBovine leather, vegetable pre-tanned\n9\n6,9\n—\n410422\nBovine leather, otherwise pre-tanned\n41042210\nNot further prepared than chrome-tanned in the wet-blue state\n9\nFree\n—\n41042290\nOther\n9\n6,9\n—\n41042900\nOther\n9\n6,7\n—\nOther bovine leather and equine leather, parchment-dressed or prepared after tanning\n410431\nFull grains and grain splits\nBovine leather\nFull grains\n41043111\nSole leather\n9\n6,9\n—\n41043119\nOther\n9\n6,9\n—\n41043130\nGrain splits\n9\n6,9\nm2\n41043190\nEquine leather\n9\n6,9\nm2\n410439\nOther\n41043910\nBovine leather\n9\n6,9\nm2\n41043990\nEquine leather\n9\n6,9\nm2\n4105\nSheep- or lambskin leather, without wool on, other than leather of heading No 4108 or 4109\nTanned or retanned but not further prepared, whether or not split\n410511\nVegetable pre-tanned\n41051110\nOf Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles\nFree\nFree\n—\nOther\n41051191\nNot split\n6\n2,4\n—\n41051199\nSplit\n6\n2,4\n—\n410512\nOtherwise pre-tanned\n41051210\nNot split\n6\n2,4\n—\n41051290\nSplit\n6\n2,4\n—\n410519\nOther\n41051910\nNot split\n6\n2,4\n—\n41051990\nSplit\n6\n2,4\n—\n41052000\nParchment-dressed or prepared after tanning\n10\n3,7\nm2\n4106\nGoat- or kidskin leather, without hair on, other than leather of heading No 4108 or 4109\nTanned or retanned but not further prepared, whether or not split\n410611\nVegetable pre-tanned\n41061110\nOf Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles\nFree\nFree\n—\n41061190\nOther\n7\n2,4\n—\n41061200\nOtherwise pre-tanned\n7\n2,4\n—\n41061900\nOther\n7\n2,4\n—\n41062000\nParchment-dressed or prepared after tanning\n10\n3,5\nm2\n4107\nLeather of other animals, without hair on, other than leather of heading No 4108 or 4109\n410710\nOf swine\n41071010\nNot further prepared than tanned\n8\n3\n—\n41071090\nOther\n9\n3,2\nm2\nOf reptiles\n41072100\nVegetable pre-tanned\nFree\nFree\n—\n410729\nOther\n41072910\nNot further prepared than tanned\n8\n3\n—\n41072990\nOther\n9\n3,2\n—\n410790\nOf other animals\n41079010\nNot further prepared than tanned\n8\n3\n—\n41079090\nOther\n9\n3,2\nm2\n410800\nChamois (including combination chamois) leather\n41080010\nOf sheep and lambs\n10\n2,5\n—\n41080090\nOf other animals\n10\n2,5\n—\n41090000\nPatent leather and patent laminated leather; metallized leather\n12\n2,5\nm2\n41100000\nParings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour\nFree\nFree\n—\n41110000\nComposition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls\n10\n3,5\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/41",
    "retrieved_at": "2026-11-01T14:59:54.248029+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}