4107 91 10 00 · Sole leather
Section VIII · RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
Sheet for the code
Full sheet on the GUIEX website
Operation
- Direction
- Import
- Date
- 2026-11-15
Duties
- Measure
- Third country duty
- Measure type
- 103
- Applies to
- All origins
- Value
- 6.5 %
- Legal basis
- Regulation No 2031/2001
- From
- 2005-01-01
- Measure
- Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms
- Measure type
- 117
- Applies to
- All origins
- Value
- 0 %
- Conditions
- Condition
- Presentation of a certificate/licence/document
- Document
- C990
- Outcome
- Apply the mentioned duty
- Condition
- Presentation of a certificate/licence/document
- Outcome
- Measure not applicable
- Documents to present
- Code
- C990
- Name
- End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Issued by
- Issued by the customs authority. It is not a letter from the trader.
- Legal basis
- Regulation No 2658/87
- From
- 2016-07-01
- Footnotes
- According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
- 1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 22 10, 8903 23 10, 8903 32 10, 8903 33 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in…
- Measure
- Low-value consignment customs duty
- Measure type
- 107
- Applies to
- All origins
- Value
- 3.00 EUR
- Conditions
- Condition
- Presentation of a certificate/licence/document
- Document
- C127
- Outcome
- Apply the mentioned duty
- Condition
- Presentation of a certificate/licence/document
- Outcome
- Import is not allowed
- Condition
- Presentation of a certificate/licence/document
- Document
- C128
- Outcome
- Apply the mentioned duty
- Condition
- Presentation of a certificate/licence/document
- Document
- C129
- Outcome
- Apply the mentioned duty
- Condition
- Presentation of a certificate/licence/document
- Document
- Y081
- Outcome
- Apply the mentioned duty
- Documents to present
- Legal basis
- Regulation 2026/382
- From
- 2026-11-01
- Footnotes
- From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446. The merchant product identifier, the non-standardised manufacturer product identifier and, if it exists for t…
- Measure
- Union handling fee
- Measure type
- 800
- Applies to
- All origins
- Value
- 2.00 EUR
- Conditions
- Condition
- Presentation of a certificate/licence/document
- Document
- Y126
- Outcome
- Apply the mentioned duty
- Condition
- Presentation of a certificate/licence/document
- Outcome
- Measure not applicable
- Documents to present
- Code
- Y126
- Name
- Goods sold in distance sales
- Legal basis
- Regulation 2026/2108
- From
- 2026-11-01
- Footnotes
- Customs authorities shall collect a Union handling fee of a fixed amount per item for the services to be rendered for handling a request for placing goods under the release for free circulation procedure where those goods are sold in distance sales.
Restrictions and controls
- Measure
- Import control - CITES
- Measure type
- 710
- Applies to
- All origins
- Value
- Subject to conditions
- Conditions
- Documents to present
- Code
- C400
- Name
- Presentation of the required "CITES" certificate
- Issued by
- Issued by the CITES management authority of the Member State or by that of the exporting country.
- Procedure
- https://www.guiex.net/en/taric/templates#solicitud-de-permiso-de-importacion-permiso-de-exportacion
- If not affected, declare
- Code
- Y900
- Name
- Declared goods do not belong to the Washington Convention (CITES)
- Template
- https://www.guiex.net/en/taric/templates#y900-no-sujecion-al-convenio-cites
- Legal basis
- Regulation 2023/966
- From
- 2023-05-20
- Footnotes
- If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.
Depends on the country
- Note
- Without a country, measures that depend on origin or destination are grouped. Give the country to see those that apply to a specific operation.
- Measures
- Measure
- Customs Union Duty
- Countries
- AD
- SM
- Türkiye
- Value
- 0 %
- Measure
- Tariff preference
- Countries
- AL
- AM
- Algeria
- BA
- CARIFORUM
- CI
- CM
- Canada
- Central America
- Chile
- Colombia
- EC
- EEA - European Economic Area
- EU-Canada agreement: re-imported goods
- Value
- 0 %
- More countries
- 42
- Measure
- Tariff preference
- Countries
- GSP - General arrangements
- Value
- 3 %
- Measure
- Tariff preference
- Countries
- Mercosur
- Value
- 5.2 %
- Measure
- Import control
- Countries
- Belarus
- Russia
- Ukraine
- Value
- Subject to conditions
National taxes
- VAT
- Rate (%)
- 21
- Name
- Standard
- Reason
- Standard rate: the goods are not among those at a reduced rate
- Legal basis
- Ley 37/1992, art. 90.Uno
- Equivalence surcharge
- Rate (%)
- 5.2
- When
- Only if the importer is a retailer under the equivalence surcharge scheme.
- Legal basis
- Ley 37/1992, art. 161
- Special tax on non-reusable plastic packaging
- Name
- Special tax on non-reusable plastic packaging
- Applies
- Possible
- Box 47 code
- 1PL
- Amount
- 0.45
- Unit
- EUR/kg
- Monthly exemption (kg)
- 5
- Explanation
- Only for any non-reusable plastic packaging in which the goods travel.
- Legal basis
- Ley 7/2022, art. 78
Explanations
- Title
- Low-value consignments
- Text
- A duty of 3 EUR per item on consignments with an intrinsic value of no more than 150 EUR sold at a distance to consumers. An item means the goods in the consignment with the same classification, description and origin. It is temporary, from 1 July 2026 to 1 July 2028, and is laid down in Regulation (EU) 2026/382.
- Title
- Union handling fee
- Text
- A fee of 2 EUR that is only charged if document Y126, goods sold at a distance, is declared. Without Y126 the measure does not apply.
- Title
- Proof of origin
- Text
- Paying the preferential duty requires a proof of origin accepted under the agreement with the country of origin, usually a certificate of origin or a statement on origin by the exporter. Without it the preference does not apply.
Binding tariff information
- This code
- Code
- 4107911000
- Total
- 0
- Valid today
- 0
- CN code (8 digits)
- Code
- 41079110
- Total
- 0
- Valid today
- 0
- HS subheading (6 digits)
- Code
- 410791
- Total
- 2
- Valid today
- 1
Notes
- Type
- Legal note
- Title
- Capítulo 41 · PIELES (EXCEPTO LA PELETERÍA) Y CUEROS
- Type
- Explanatory note
- Title
- Consideraciones generales
- Type
- Explanatory note
- Title
- Cueros preparados después del curtido o del secado y cueros y pieles apergaminados, de bovino, incluido el búfalo, o equino, depilados, incluso divididos (excepto los de la partida
- Type
- Explanatory note
- Title
- Plena flor sin dividir
- Type
- Explanatory note
- Title
- Para suelas
Other lines at the same level
- 4107 91 90 00 Other (declarable code)
Data as of 2026-11-13.