Sourcing dressed sheepskins from China

Dressed sheepskin duty and conditional relief

Read from the UK Trade Tariff on 5 October 2026, heading 4302 covers tanned or dressed skins with wool attached, including unassembled pieces and skins assembled without other materials. Specify whether the shipment contains whole skins, cuttings or assembled panels before confirming the commodity code. For wider heading context, see our dressed rabbit furskins guide.

Specified lambskin types and unassembled cuttings carry 0% duty. Other whole sheep or lamb skins and ordinary assembled sheepskin panels carry 2%. The supplied tariff records a 0% suspension for sheepskins under 4302 19 80 00 used to manufacture garments, excluding mixtures, preparations and products made from different components containing them. No anti-dumping or countervailing duty is recorded for these rows. Ask the broker to confirm eligibility before claiming the suspension.

The tariff attaches CITES import and export controls to ordinary whole skins, cuttings and assembled panels. Check species and applicable documents with the broker; listed species require permits. The broader cuttings and assembled lines also carry seal-product and free-circulation restrictions; cuttings carry cat-and-dog-fur and waste controls. Confirm the applicable cat-and-dog-fur prohibitions and other controls with the broker. If Chinese cuttings are waste subject to notification controls, the exporter must seek consent from the dispatch-country authority.

Specify tanning, usable area and wool finish

Specify sheep or lamb, source of the skins, tanning process, whole or assembled form, usable cutting area, wool length and density, shorn or natural finish, colour, leather softness and permitted repairs. Approve samples showing the wool face and leather reverse. For panels, agree seam positions and colour matching.

Obtain the tannery's processing statement. Official animal-health guidance exempts completely tanned skins from veterinary checks at entry to Great Britain; preservation alone is a different treatment category. Ask the broker to resolve unclear processing descriptions before shipment. For consumer products sold in Great Britain, confirm the applicable product safety requirements with the relevant authority. Agree chemical testing for the intended use through testing and certification.

Worked duty example

Illustrative example, not a quote: 300 whole dressed sheepskins for non-garment use; illustrative order and values under 4302 19 80 00, invoiced at £9,000 free on board, with £500 of freight and insurance to the UK. The customs value is £9,500. Duty at 2% is £190. Import VAT at 20% is charged on the customs value plus duty, £9,690, so it is £1,938. Import taxes total £2,128; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £190 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity and processing: match species, tanning records and batch identification to the shipment; investigate skins that differ from the approved sample.

Usable area and leather: measure the agreed cutting area and check holes, thin patches, stiffness, tears and concealed repairs on the reverse.

Wool and colour: brush and pull sampled skins, compare density and shade, and check dye transfer against the agreed acceptance criteria.

Condition and packing: open packs to check dampness, mould, odour and compression damage. Check panel seams and record defects using the quality inspection guide.

What goes wrong

A large-looking skin can provide little usable cutting area because of holes, thin edges or repairs. Uneven shearing, patchy wool, shedding, stiff leather and dye transfer can make skins unsuitable for the planned product. Inspect the reverse as well as the wool face and compare production samples with the approved sample.

A supplier may describe preserved skins as dressed, or quote garment-use relief for an order with another intended use. Keep the processing description and intended use explicit in the purchase documents. Do not accept mixed-species cuttings as an unspecified sheepskin lot; resolve identity and any applicable controls before dispatch.

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.