Sourcing sheepskin skiver leather from China

Duty and classification for sheepskin skiver

Heading 4112 covers sheep or lamb leather further prepared after tanning or crusting, without wool, whether or not split, excluding leather of heading 4114. For skiver, record the layer supplied and its finishing process. The supplied tariff file contains only the commodity line shown here. See the wider sheep and lamb leather guide.

Read from the UK Trade Tariff on 29 September 2026, the supplied record shows 0% duty for goods from China, with no anti-dumping or countervailing duty and no suspension listed. It attaches CITES import and export controls. A permit is required for species listed in the relevant CITES annexes; ask your customs broker to confirm whether the controls apply to the documented species.

Confirm with APHA whether your fully tanned hides and skins qualify for exemption from veterinary border checks. Obtain the tannery's processing description to support that assessment. Confirm the code against the actual material and processing, using finding your commodity code.

Specify the skiver layer and usable area

Do not order against the word skiver alone. Specify sheep or lamb, grain layer or flesh split, tanning method, finish, colour, thickness tolerance and the area measurement method. Agree how holes, scars, loose edges and weak patches affect usable area. Retain an approved sample for comparison.

For bookbinding or lining, trial the leather with your adhesive, backing and folding process. Agree acceptable stretch, surface rub-off and finish cracking. REACH restrictions can limit or prohibit substances and their uses. Ask a laboratory to scope chemical checks for the intended use, including dyes, tanning chemistry and any skin contact.

Worked duty example

Illustrative example, not a quote: Illustrative compact trial parcel of finished sheepskin skiver sheets under 4112 00 00 00, invoiced at £4,112 free on board, with £29 of freight and insurance to the UK. The customs value is £4,141. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £4,141, so it is £828.20. 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

Identity: match the species declaration, tannery processing record and batch references to the delivered leather.

Thickness and yield: measure across usable areas and compare the declared area with cutting yield, excluding agreed defects.

Surface and strength: check shade consistency, coating adhesion, pinholes, tears and stretch; compare rubbing and folding behaviour with the approved sample.

Packing and condition: open packs from different positions and check for moisture, mould, sticking surfaces and permanent creases.

What goes wrong

A sample can hide variation across the skin. Thin spots tear during cutting, loose areas stretch during bonding, and heavy coatings can crack at folds. Agree acceptance criteria around your actual cutting shapes and assembly process, rather than appearance alone.

An attractive area total can include unusable edges and defects. Separate measured area from usable cutting area in the order. If the layer, finish or tannery changes, request fresh samples and review the supporting records before accepting the replacement.

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.