4105 30 In the dry state (crust)
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared: › In the dry state (crust):
Duty rate for goods from outside the EU
No duty rate is set for this code.
Other measures can apply depending on the country of origin, for example preferences, quotas or anti-dumping duties. Check the TARIC for your case.
Import VAT, standard rate
- Netherlands: 21%
- Germany: 19%
- France: 20%
- Belgium: 21%
Standard rate. A reduced rate can apply to some goods.
Codes below this level
- 4105 30 10 Of Indian hair sheep, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
- 4105 30 90 Other
Notes of the nomenclature
Chapter 41: Notes
1. This chapter does not cover:
(a) parings or similar waste, of raw hides or skins (heading 0511);
(b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
(c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
2. (A)Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).
(B) For the purposes of headings 4104 to 4106, the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
3. Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115.
Indicative only. The binding ruling comes from customs.
Data as of 6 October 2026. Combined Nomenclature 2026 (Regulation (EU) 2025/1926).
European Commission data, reused under Commission Decision 2011/833/EU.
Two questions about your own operation
How many of your articles sit in a pick location they empty less than once a month?
Part one: Laying out a warehouse does not start with the racking
After your last integration, how many systems hold a stock quantity for the same item? Name them.