# Customs tariff code 41: RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

> Customs tariff code 41 covers RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/41
- Reference data as at: 2026-07-01
- Customs code: 41
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Switzerland | 0 % | Tariff preference |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |

## Compliance regimes

- EUDR: in scope (cattle), partial only

## Notes that govern this classification

### Kapitel 41

1. Zu Kapitel 41 gehören nicht: a) Schnitzel und ähnliche Abfälle roher Häute oder Felle (Position 0511) (RV E4101A00); b) Vogelbälge und Teile davon, mit ihren Federn oder Daunen (Position 0505 oder 6701) (RV E4101B00); c) nicht enthaarte, rohe, gegerbte oder zugerichtete Häute und Felle (Kapitel 43). Jedoch gehören zu Kapitel 41 rohe, nicht enthaarte Häute und Felle von Rindern oder Kälbern (auch von Büffeln), von Pferden oder anderen Einhufern, von Schafen oder Lämmern (ausgenommen Felle von so genannten Astrachan-, Karakul-, Persianer-, Breitschwanz- und ähnlichen Lämmern und von indischen, chinesischen, mongolischen oder tibetanischen Lämmern), von Ziegen oder Zickeln (ausgenommen Felle von Ziegen oder Zickeln aus dem Jemen oder von mongolischen oder tibetanischen Ziegen oder Zickeln), von Schweinen (einschließlich Pekaris), von Gämsen, Gazellen, Kamelen (einschließlich Dromedaren), …

## Subdivisions of this code

- 4101 Raw hides and skins of bovine (including buffalo) 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
- 4102 Raw 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
- 4103 Other 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 1(c) to this chapter
- 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
- 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
- 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
- 4107 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
- 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
- 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
- 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
- 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

## Frequently asked questions

### What does customs tariff code 41 cover?

Code 41 covers RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 41?

TARIC holds no third-country rate of its own for 41. The rate follows from the declarable commodity code beneath it.

### How many digits does 41 have?

41 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 41?

The EBTI database currently holds no valid decisions on 41. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 41 in scope of the EUDR?

Yes. 41 appears in Annex I of the EU deforestation regulation (commodity cattle). The Annex entry is narrower than the code, so only part of it is in scope. A due diligence statement and geolocation data for the plots of production are required.

### Does customs tariff code 41 change?

41 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/41.