Sourcing crust crocodile skins from China

Duty and CITES checks for crust crocodile skins

Read from the UK Trade Tariff on 29 September 2026, heading 4106 covers tanned or crust skins without wool or hair, whether or not split, but not further prepared. For crocodile skins, distinguish vegetable pre-tanning from other tanning. The table shows buying specifications sharing the relevant reptile codes. For further-prepared material, see finished crocodile leather.

For goods from China, 4106 40 10 00 has a standard duty of 0%; 4106 40 90 00 has 2%, with an autonomous tariff suspension of 0.00 % recorded. Its footnote excludes mixtures, preparations or products made from different components containing these products. Neither reptile line records anti-dumping or countervailing duty. Both attach CITES import and export controls. Ask your broker to confirm suspension eligibility and confirm the commodity code against the actual tanning stage.

For a CITES-listed consignment entering Great Britain from China, obtain the UK import permit and the corresponding Chinese export or re-export permit. Use a designated entry point and present the permits to customs for endorsement. Ask the Animal and Plant Health Agency to confirm the species, source and any import restrictions before committing to the purchase.

Specify the crust stage and usable cutting area

Describe the material as dry crust crocodile skins and request the scientific species name, animal origin, tannery identity and tanning process. Agree belly or back opening, skin width measurement points, thickness, softness and acceptable scars. State the intended finishing process and ask your finisher to assess a representative sample.

Agree how the supplier grades holes, scale damage and scars within the intended cutting area. Request photographs showing the whole skin, close views of defects and its identifying tag. Keep a skin schedule linking those records to the shipment documents. Use factory verification to check whether the seller actually operates the tannery.

Worked duty example

Illustrative example, not a quote: Illustrative small trial consignment of crust crocodile skins under 4106 40 90 00, invoiced at £4,106 free on board, with £29 of freight and insurance to the UK. The customs value is £4,135. Duty at 2% is £82.70. Import VAT at 20% is charged on the customs value plus duty, £4,217.70, so it is £843.54. Import taxes total £926.24; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £82.70 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: compare the skins, identifying tags and skin schedule with the ordered species and supplier records.

Cutting yield: measure width at the agreed points and map holes, scars and damaged scales against the intended patterns.

Tanning condition: check for damp patches, mould, brittle edges, uneven softness and excessive thickness variation; trial the intended finishing process.

Packing: check that skins are dry, protected from abrasion and packed without folds across the usable area; photograph damage before separating the batch.

What goes wrong

A skin can meet the quoted overall width while leaving too little clean material for your patterns. Supplier grades also become difficult to compare when measurement points and defect locations are unspecified. Agree a photographed reference sample and a defect map before accepting the batch.

A description such as crocodile leather leaves the tanning stage and species unclear. Establish whether you are buying crust for further finishing and reconcile the material records with the permit descriptions before dispatch. Keep the endorsed import documents with the batch records for later sale.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.