Sourcing finished leather from China
Leather of bovine or equine animals further prepared after tanning or crusting, without hair on, pays 0% UK duty from China on all 15 lines of heading 4107, with no anti-dumping duty. This is finished leather for footwear, bags, upholstery and garments. Leather in articles that touch the skin must contain less than 3 mg/kg chromium VI under UK REACH, so test every lot.
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0% duty
Read from the UK Trade Tariff on 29 September 2026, heading 4107 covers 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. All 15 lines, split into whole hides and sides, full grain, grain splits and other, carried 0% on goods from China, with no anti-dumping measure.
The lines carry a CITES import control, which matters only for hides and leather of listed species; ordinary domestic cattle and horse leather is generally not listed, but some wild bovine and equine species are, so check the exact species and keep species records.
Chamois and patent leather are heading 4114, see our chamois and patent leather guide; wet-blue and crust are heading 4104. Confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Whole bovine hides, full grain, up to 28 sq ft, other | 4107 11 19 00 | 0% | None |
| Whole bovine hides, grain splits, up to 28 sq ft, other | 4107 12 19 00 | 0% | None |
| Whole hides, other, bovine up to 28 sq ft | 4107 19 10 00 | 0% | None |
| Sides and other, grain splits, bovine | 4107 92 10 00 | 0% | None |
| Sides and other, other, bovine | 4107 99 10 00 | 0% | None |
Chromium VI and grading
Chromium VI is the substance to control. Entry 47 of Annex XVII to UK REACH prohibits placing on the market leather articles coming into contact with the skin, or articles with leather parts in skin contact, where the leather contains chromium VI at 3 mg/kg or more of its total dry weight. Most leather is chrome tanned, and chromium VI can form in storage and finishing, so ask for a chromium VI test report on each lot of leather destined for footwear, gloves, bags or garments.
Specify tannage, grain, finish, thickness, colour against a standard, rub and flex fastness, tear strength, area per piece and grading. Ask for test reports on the properties the end product needs, such as flex resistance for footwear or light fastness for upholstery.
Worked duty example
Illustrative example, not a quote: 5,000 square metres of finished bovine leather under 4107 99 10 00, invoiced at £60,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £61,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £61,800, so it is £12,360. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Colour: check against the approved standard in daylight.
Grade and defects: check a sample of hides.
Tests: check chromium VI and physical test reports. See our quality inspection guide.
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What goes wrong
Finished leather orders fail on grading and chemistry. The grade selection is lower than agreed, colour varies between hides, measured area is overstated, and chromium VI is not tested.
Cambridge China Bridge sources materials for UK manufacturers with documents agreed before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on finished leather from China?
Read from the UK Trade Tariff on 29 September 2026, all 15 lines of heading 4107 carried 0% from China.
What is the UK chromium VI limit for leather?
Under UK REACH Annex XVII entry 47, leather in skin-contact articles must contain less than 3 mg/kg chromium VI.
Is patent leather in heading 4107?
No. Patent and chamois leather are heading 4114.
How is leather area measured?
By machine per hide or side; check a sample against the invoice area.