Skip to main content
Celna24.pl
Celna24.com

NAVIGATION:

WRITE TO US:

info@celna24.pl

LANGUAGE:

PolskiEnglishDeutsch
42032100
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

Specially designed for use in sports

Standard EU duty
9%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
16 docs
C400Y900Y922C679C680C683+10
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty9%-R2261/98
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 5.5%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%Mercosur 7.8%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%US 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote textFrom 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.
TM904
Preferences 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 “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD727
Eligibility 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).
CD906
The 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
CD500
Eligibility 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.
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
5

Binding Tariff Information

BTI classification examples

DEgold123/23-1

Leather golf glove with plastic and textile parts

leatherGRI 1GRI 3bGRI 6
DEgold967/24-1

Leather boxing gloves with foam padding

leatherGRI 1GRI 3bGRI 6
NLgold025-1170

Leather work glove with cotton back

leatherGRI 1GRI 6
ROgold5/005024

Protective leather apron made of buffalo split leather

leatherGRI 1GRI 6
NLgold025-1159

Welding jacket made of split leather

leatherGRI 1GRI 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 21

CN code 4203 21 covers gloves, mittens, and mitts specially designed for use in sport, made from natural leather or composition leather. This heading includes leather golf gloves, leather boxing gloves, baseball gloves, equestrian gloves, leather cycling gloves, weightlifting gloves, leather motorcycle gloves designed for sport, and other leather sports gloves. Classification requires meeting two conditions: the material must be natural or composition leather, and the article must be specially designed for use in sport. Everyday leather gloves are classified under code 4203 29. Leather work gloves may be subject to different classification. The sporting purpose criterion is essential and may require analysis of the article's constructional features.

Import requirements and customs regulations

Importing leather sports gloves into the EU in 2026 is subject to regulations on product safety and chemical substances. The REACH regulation limits chromium VI content to 3 mg/kg in leather articles that come into contact with skin. Sports gloves, as articles with direct and intensive skin contact, are subject to particularly stringent chemical requirements. For gloves made from exotic leather, CITES permits are required. The GPSR regulation (EU 2023/988) obliges importers to ensure product safety. Sports gloves intended for specific disciplines may be subject to additional safety standards, for example motorcycle gloves require compliance with EN 13594. Duty rates depend on the country of origin and should be verified in TARIC or ISZTAR. Labeling must include information on material, size, and sporting purpose.

Practical import guidelines

When importing leather sports gloves, correct distinction between code 4203 21 (sports gloves) and 4203 29 (other gloves) is essential. Constructional features indicating sporting purpose include special reinforcements, protective padding, Velcro fasteners, ventilation, and ergonomic shaping adapted to a specific discipline. Motorcycle gloves intended for sport should comply with EN 13594, requiring a certificate from a notified body. The importer should ensure documentation confirming the sporting purpose of the article to justify classification under code 4203 21. Laboratory testing for REACH compliance is recommended, particularly regarding chromium VI. The customs value should reflect the price paid for the goods, including trademark licensing costs where applicable.

Leather sports gloves - import and IP protection

Products classified under CN code 4203 21 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

Are leather motorcycle gloves classified under code 4203 21?
Leather motorcycle gloves may be classified under CN code 4203 21 if they are specially designed for motorcycle sport (e.g., racing gloves). Motorcycle gloves intended for everyday street riding, without sporting features, may be subject to classification under code 4203 29. The key factor is whether the gloves have constructional features indicating sporting purpose, such as protectors, special reinforcements, and ergonomic shaping.
What safety standards must leather sports gloves meet?
Leather sports gloves must comply with GPSR regulation requirements on product safety. Motorcycle gloves intended for sport should be compliant with EN 13594 standard for protective gloves for motorcycle riders. Boxing gloves are subject to sporting standards of the respective federations. All leather gloves must comply with REACH requirements for chromium VI. The importer bears responsibility for ensuring product compliance with applicable standards.
How to prove the sporting purpose of gloves for customs classification?
To justify classification of gloves under code 4203 21, their sporting purpose should be demonstrated based on constructional features: special reinforcements, protective padding, ergonomic shaping adapted to the discipline, anti-slip materials, ventilation systems, and sports-type fasteners. Manufacturer technical documentation, marketing catalogs, and certificates of compliance with sports standards serve as additional evidence of sporting purpose.
How are IP rights protected at customs for CN 4203 21 imports?
Imports CN 4203 21 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 "Specially designed for use in sports" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Specially designed for use in sports" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate