HS 4104 · Hides, skins and leather
Tanned hides
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur tanned hides is up to 5.2% today and reaches zero by 2030; Brazil has left EU tanned hides out of its tariff cuts, so the full duty stays (7 lines reach zero by 2041).
Rates at a glance
Into the EU from Mercosur
18 tariff linesPreferential duty 2026
0–5.2%
Duty-free on all phased lines by
2030
Agreement base rate
0–6.5%
Applied MFN rate today
0–6.5%
Into Brazil from the EU
22 tariff linesPreferential duty 2026
2.8–9%
Duty-free on all phased lines by
2041
Agreement base rate
4–10%
Applied MFN rate today
3.6–9%
Work out the duty on your shipment
Opens the calculator with heading 4104 and the corridor filled in.
About this product
Tanned bovine leather is free in the EU from the start on half the lines and phased out within a few years on the rest. Mercosur excludes most of these lines and phases out a few. Brazil and Argentina are large leather exporters, so the EU side matters most to them.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–5.2% | 9 / 18 |
| 2027 | 0–3.9% | 9 / 18 |
| 2028 | 0–2.6% | 9 / 18 |
| 2029 | 0–1.3% | 9 / 18 |
| 2030 | 0% | 18 / 18 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 2.8–8% | 0 / 22 |
| 2027 | 2.1–7% | 0 / 22 |
| 2028 | 1.4–6% | 0 / 22 |
| 2029 | 0.7–5% | 0 / 22 |
| 2030 | 0–3.9% | 1 / 22 |
| 2031 | 0–2.9% | 1 / 22 |
| 2032 | 0–2% | 1 / 22 |
| 2033 | 0–1.8% | 1 / 22 |
| 2034 | 0–1.5% | 5 / 22 |
| 2035 | 0–1.3% | 5 / 22 |
| 2036 | 0–1.1% | 5 / 22 |
| 2037 | 0–0.9% | 5 / 22 |
| 2038 | 0–0.6% | 5 / 22 |
| 2039 | 0–0.4% | 5 / 22 |
| 2040 | 0–0.2% | 5 / 22 |
| 2041 | 0% | 7 / 22 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 0× 9
- 4× 9
EU → Mercosur
- E× 15
- 8× 4
- 15× 2
- 4× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 4–10% | 3.6–9% | 2.8–9% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 4–10% | 3.6–9% | 2.8–9% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 4–10% | 3.6–9% | 2.8–9% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 4–10% | 3.6–9% | 2.8–9% | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 18 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 4104 11 10 | Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of the whole hides and skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m², tanned, without hair on (excl. further prepared) | 0 | Free | Free | Free | Free |
| 4104 11 51 | Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of the whole hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m², tanned, without hair on (excl. further prepared) | 0 | Free | Free | Free | Free |
| 4104 11 59 | Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of hides and skins of bovine "incl. buffalo" animals, tanned, without hair on (excl. further prepared and of the whole hides and skins) | 0 | Free | Free | Free | Free |
| 4104 11 90 | Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of hides and skins of equine animals, tanned, without hair on (excl. further prepared) | 4 | 5.5% | 5.5% | 4.4% | Freefrom 2030 |
| 4104 19 10 | Whole hides and skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m², in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) | 0 | Free | Free | Free | Free |
| 4104 19 51 | Whole hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m², in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) | 0 | Free | Free | Free | Free |
| 4104 19 59 | Hides and skins of bovine "incl. buffalo" animals, in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and whole hides and skins and full grains, unsplit and grain splits) | 0 | Free | Free | Free | Free |
| 4104 19 90 | Hides and skins of equine animals, in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) | 4 | 5.5% | 5.5% | 4.4% | Freefrom 2030 |
| 4104 41 11 | Full grains leather, unsplit and grain splits leather of East India kip, without hair on, whole, whether or not the heads and legs have been removed, in the dry state "crust", with a surface area of ≤ 2,6 m² "28 square feet" and each weighing ≤ 4,5kg, 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 | 0 | Free | Free | Free | Free |
| 4104 41 19 | Full grains leather, unsplit and grain splits leather, in the dry state "crust", of whole hides and skins of bovine "incl. buffalo", with a surface area of ≤ 2,6 m² "28 square feet", without hair on (excl. further prepared and East India kip of subheading 4104.41.11) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 4104 41 51 | Full grains leather, unsplit and grain splits leather, in the dry state "crust", of whole hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² "28 square feet", without hair on (excl. further prepared and East India kip of subheading 4104.41.11) | 0 | 6.5% | 6.5% | Free | Free |
| 4104 41 59 | Full grains leather, unsplit and grain splits leather, in the dry state "crust", of hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² "28 square feet", without hair on (excl. further prepared and whole hides and skins and east india kip of subheading 4104.41.11) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 4104 41 90 | Full grains leather, unsplit and grain splits leather, in the dry state "crust", of hides and skins of equine animals, without hair on (excl. further prepared) | 4 | 5.5% | 5.5% | 4.4% | Freefrom 2030 |
| 4104 49 11 | Hides and skins of East India kip, without hair on, whole, whether or not the heads and legs have been removed, in the dry state "crust", with a surface area of ≤ 2,6 m² "28 square feet" and each weighing ≤ 4,5kg, 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 (excl. full grains, unsplit and grain splits) | 0 | Free | Free | Free | Free |
| 4104 49 19 | Whole hides and skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m² "28 square feet", in the dry state "crust", without hair on, whether or not split (excl. further prepared and full grains, unsplit, grain splits and hides and skins of east india kip of subheading 4104.49.11) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 4104 49 51 | Whole hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² "28 square feet", in the dry state "crust", without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 4104 49 59 | Hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² "28 square feet", in the dry state "crust", without hair on, whether or not split (excl. further prepared and whole hides and skins and full grains, unsplit and grain splits) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 4104 49 90 | Hides and skins of equine animals, in the dry state "crust", without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) | 4 | 5.5% | 5.5% | 4.4% | Freefrom 2030 |
Into Brazil from the EU: 22 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 4104 11 11 | Whole leathers of bovines, non-split "wet blue", surface ≤ 2,6m 2 | 4 | 4% | 3.6% | 2.8% | Freefrom 2030 |
| 4104 11 12 | Whole leather of bovines, splits (than grain split) ≤ 2,6m 2 | E | 8% | 7.2% | 7.2% | 7.2% |
| 4104 11 13 | Other leathers of bovines, non-split, pre-vegetable tanning | E | 10% | 9% | 9% | 9% |
| 4104 11 14 | Other leathers bovines, including buffalos, wet split (than grain split) | E | 8% | 7.2% | 7.2% | 7.2% |
| 4104 11 19 | Equine leathers, wet state, split (than grain split) | E | 10% | 9% | 9% | 9% |
| 4104 11 21 | Whole leathers of bovine, split "wet blue", surface ≤ 2,6m 2 | 15 | 4% | 3.6% | 3.3% | Freefrom 2041 |
| 4104 11 22 | Whole leathers of bovines, grain splits surface ≤ 2,6m 2 | E | 8% | 7.2% | 7.2% | 7.2% |
| 4104 11 23 | Other tanned bovine, split, wet, vegetable pre-tanned | E | 10% | 9% | 9% | 9% |
| 4104 11 24 | Other leathers of bovines, including buffalos, wet, grain splits | 8 | 8% | 7.2% | 6.4% | Freefrom 2034 |
| 4104 11 29 | Other equine leathers, wet, grain splits | E | 10% | 9% | 9% | 9% |
| 4104 19 10 | Other whole leathers of bovines, "wet blue", surface ≤ 2,6m 2 | 15 | 4% | 3.6% | 3.3% | Freefrom 2041 |
| 4104 19 20 | Other leathers/skins, whole, bovines, wet state, surface ≤ 2,6m 2 | E | 8% | 7.2% | 7.2% | 7.2% |
| 4104 19 30 | Other leathers/skins, bovines, wet state, vegetable pre-tanned | E | 10% | 9% | 9% | 9% |
| 4104 19 40 | Other leathers/skins, bovines, including buffalos, wet | E | 8% | 7.2% | 7.2% | 7.2% |
| 4104 19 90 | Leathers/skins, equine, wet state | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 4104 41 10 | Whole leather of bovines, dry state, grain splits surface ≤ 2,6m 2 | E | 8% | 7.2% | 7.2% | 7.2% |
| 4104 41 20 | Leather of bovines and buffalos, dry state, grain vegetable-tanned, for soles | E | 10% | 9% | 9% | 9% |
| 4104 41 30 | Other leathers/skins of bovines, dry state, grain splits | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 4104 41 90 | Leathers/skins equine, dry state, grain splits | E | 10% | 9% | 9% | 9% |
| 4104 49 10 | Other leathers/skins, of bovines, dry state, surface ≤ 2,6m 2 | E | 8% | 7.2% | 7.2% | 7.2% |
| 4104 49 20 | Other leathers/skins of bovines, dry state | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 4104 49 90 | Other leathers/skins equine, dry state | E | 10% | 9% | 9% | 9% |
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Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.