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ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)›Articles of apparel and clothing accessories, of leather or of composition leather

Articles of apparel

Standard EU duty
4%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
39 docs
C400Y900Y922C679C680C683+33
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty4%—R2261/98
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. 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 91 10; 8903 92 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 drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According 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.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

ROgold5/005024

Protective leather apron made of buffalo split leather

leatherGRI 1GRI 6
NLgold025-1159

Welding jacket made of split leather

leatherGRI 1GRI 6
FRgold25-03178

Motorcycle protective jacket made of leather

natural leatherGRI 1GRI 2bGRI 3bGRI 6
NLgold025-1168

Leather apron for welding and metalworking

leatherGRI 1GRI 6
FRgold25-05558

Leather protective jacket for welders

natural leatherGRI 1GRI 2bGRI 3bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification scope of CN code 4203 10

CN code 4203 10 covers articles of apparel made from natural leather or composition leather. This heading includes leather jackets, leather coats, leather blazers, leather trousers, leather skirts, leather vests, motorcycle leather suits, and other garments made from natural or composition leather. Classification applies to articles where leather constitutes the essential outer material of the garment. Clothing with a faux leather surface (PU, PVC) does not fall under this code and is classified under Chapter 39 or 62, depending on the material character. Leather clothing with fur elements where fur is visible from the outside may be subject to classification under Chapter 43. The key criterion is the article's intended use as a garment to be worn on the body.

Import requirements and customs regulations

Importing leather clothing into the EU in 2026 is subject to several significant regulations. Clothing made from exotic leather (crocodile, python, ostrich) requires CITES permits. The REACH regulation imposes restrictions on chromium VI (max. 3 mg/kg), formaldehyde, and azo dyes in leather articles that come into contact with skin. Leather clothing, as an article with direct and prolonged body contact, is subject to the highest chemical safety standards. The GPSR regulation (EU 2023/988) requires importers to ensure product safety. Branded clothing is subject to anti-counterfeiting controls. Leather clothing labeling must include information on material composition, size, care instructions, and manufacturer or importer details. Duty rates depend on the country of origin and garment type and should be verified in TARIC or ISZTAR.

Practical import guidelines

Importing leather clothing requires particular attention to several aspects. Correct classification requires distinguishing between natural and faux leather - a faux leather jacket does not fall under code 4203 10. Leather clothing with a fur lining requires analysis of whether the fur is visible from the outside, which determines classification. Leather clothing labeling must meet national requirements for garment marking, including size designation, material composition, and care instructions in the language of the country of sale. Laboratory testing for REACH compliance is particularly recommended for leather clothing due to direct skin contact. The importer should obtain specifications of the tanning and finishing process from the manufacturer. Leather clothing from countries covered by EU preferential agreements may benefit from reduced duty rates upon presentation of the appropriate certificate of origin.

Leather clothing articles - import and IP protection

Products classified under CN code 4203 10 are subject to customs controls for intellectual property rights protection (Regulation (EU) 608/2013). Import requires customs declarations with accurate product description, country of origin and value. Leather products must comply with REACH requirements for chromium VI (max 3 mg/kg) and restricted substances. Country of origin and material composition labelling is required. Counterfeit goods are subject to seizure.

Frequently asked questions

Is a natural leather motorcycle jacket classified under code 4203 10?
Yes, a natural leather motorcycle jacket is classified under CN code 4203 10 as leather apparel. This applies to jackets made from bovine leather as well as other types of natural leather. A faux leather (PU) motorcycle jacket does not fall under this code. If the jacket contains protective elements (armor), it is still classified as leather clothing, provided leather constitutes the essential material of the article.
What labeling requirements apply to imported leather clothing?
Leather clothing imported into the EU must bear a label containing information on material composition (leather type), size, care instructions (conservation symbols), country of origin, and the details of the importer or responsible entity in the EU. The label must be in the language of the country where the clothing is sold. Under GPSR, the product must be traceable, requiring information that enables tracking through the supply chain.
Is leather clothing with a fur lining classified under code 4203 10?
Classification of leather clothing with a fur lining depends on whether the fur is visible from the outside. If leather is on the exterior and fur serves as a lining not visible from outside, the article is classified under code 4203 10. If fur is visible from the outside or constitutes an essential decorative element, the clothing may be subject to classification under Chapter 43 (furskin articles). The key factor is which material dominates the outer surface.
How are IP rights protected at customs for CN 4203 10 imports?
Imports CN 4203 10 are subject to IPR controls under Regulation (EU) 608/2013. Customs can detain goods suspected of trademark infringement. Rights holders can apply for customs intervention.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Articles of apparel" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Articles of apparel" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate