ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Chapter 42 of the EU Customs Tariff covers articles of leather, saddlery and harness, travel goods, handbags and similar containers, and articles of animal gut. Classified here are saddlery and harness for any animal, of any material (saddles, harnesses, leashes, muzzles), trunks, suitcases, travelling bags, toilet cases, briefcases, attache cases, school satchels and rucksacks, handbags (including those with shoulder straps), wallets, purses, spectacle cases, cigarette cases, cases for musical instruments and weapons, boxes and containers of leather or imitation leather, belts and straps for clothing of natural or reconstituted leather, other articles of natural or reconstituted leather, and articles of gut (other than silkworm gut), of goldbeaters' skin, of bladders or of tendons. This chapter is of great commercial significance due to the large import volume of handbags, suitcases and leather accessories. Luxury leather goods constitute a significant segment of the premium goods market. The import of leather articles from third countries is subject to quality controls, labelling requirements and CITES regulations in the case of hides and skins of protected species.

Customs duty rates in Chapter 42 range from 1.7% to 9.7%, making this chapter one of the more heavily dutiable ones. Leather handbags are subject to customs duty rates from 3% to 9.7%. Suitcases and travelling bags carry rates from 1.7% to 9.7%, depending on the outer surface material. Leather wallets and purses are subject to rates from 3% to 9.7%. Saddlery and harness carry rates from 2.7% to 5%. Upon import into Poland, the standard VAT rate of 23% applies. Articles of imitation leather are generally subject to the same rates as articles of natural leather.

When classifying articles under Chapter 42, it is essential to establish the outer surface material, as it determines the tariff heading. Articles of natural leather, imitation leather, plastics, textile materials and vulcanised fibre are classified under different subheadings. Handbags and travelling bags are classified according to the material of the outer surface, not the lining. Rucksacks and satchels may be classified under different headings depending on their construction. Cases for mobile phones and tablets are generally classified in this chapter.