Tools › Guides › Leather (HS 41 & 42)
Exporting leather and leather goods β REACH, EUDR and buyer audits
Leather is a materials-compliance business as much as a manufacturing one. What the buyer needs is evidence about what is in the article and where the hide came from β and both are increasingly checked.
Classification depends on the article, not the material
- Chapter 41 covers raw and prepared hides and skins β including prepared leather after tanning.
- Chapter 42 covers articles: bags and similar containers, and apparel and clothing accessories of leather.
- The trap: a leather article is classified by what it is, not by the fact that it is leather. A leather bag is a bag; the material determines the subheading, not the chapter. Composition of the outer surface drives the line for many articles.
REACH: chromium VI and other restricted substances
For leather that contacts the skin, the EU restricts chromium VI to a very low level β it can arise from the tanning process itself, so it is a production control, not just a testing problem. Other restricted substances (certain azo colourants, dimethyl fumarate, and others) also apply to leather articles.
Chromium VI is the classic case of a limit that is low enough that good tanning practice is the only reliable way to meet it. Test incoming lots, but fix the process β retesting a bad lot does not change the result.
EUDR and the hide question
Cattle is one of the commodities within the EU deforestation regulation, and the regulation covers certain derived products. Whether your specific shipment of hides, prepared leather or a finished article is in scope depends on the nomenclature and the product's place in the supply chain β check your CN code against the current scope rather than assuming leather is out because it is a manufactured article.
If you are in scope, the same plot-level evidence that applies to coffee applies here: provenance you can document, collected at sourcing.
Buyer audits are the de facto gate
- Large brands require their suppliers to pass a leather working group audit or an equivalent environmental and traceability audit. This is a commercial requirement β it does not replace REACH or customs compliance, and passing it does not prove legal compliance either. Keep both tracks evidenced.
- Chemical management systems β an inventory of the substances used, with safety documentation β are what auditors actually ask to see.
- Documents: invoice, packing list, transport document, certificate of origin, test reports for restricted substances, audit certificates, and provenance records.
Use the tools
- HSN 4202 β bags and similar containers
- Market research β leather goods import markets
- Exporting to the EU β REACH, EUDR and CBAM
- How to find the right HS / HSN code
Sources & further reading
Council for Leather Exports (India) ECHA β REACH restrictions EU β deforestation regulation (EUDR)
These guides summarise public material from the bodies named above. They are general information, not advice on a specific shipment, and they are not a substitute for a ruling from your customs authority or a qualified customs broker / consultant.
More guides
- How to find the right HS / HSN code for your export
- How to read trade data without fooling yourself
- How to estimate landed cost β FOB, CIF, duty and delivered
- The export document set: what is statutory and what is not
- Exporting to the UAE β classification, duty and documentation
- Exporting to the USA β HTS classification, entry and product gatekeepers
- Exporting to the EU β import VAT, CE marking, EUDR and CBAM
- Exporting to the UK β the UK Global Tariff, VAT and UKCA marking
- Exporting to Saudi Arabia β SABER, SFDA and GCC duty
- Exporting to Japan β CEPA preference, MHLW rules and residue limits
- Exporting to Australia β biosecurity, ECTA preference and FSANZ
- Exporting to the Netherlands β the EU gateway and how goods really enter
- Exporting to China β GACC registration, CCC marking and food rules
- Exporting to Germany β packaging law (LUCID), VAT and EU rules
- Exporting to Canada β bilingual labelling, CFIA and CBSA
- Exporting to Kenya β PVoC certification and KEBS standards
- Exporting to Nigeria β SONCAP, NAFDAC and Form M
- Exporting to Vietnam β AIFTA preference, Form AI and labelling
- Exporting to Indonesia β halal certification, SNI and import licensing
- Exporting to Turkey β the EU customs union, TAREKS and surveillance
- Exporting to South Africa β NRCS letters of authority and SACU duty
- Exporting to Brazil β RADAR, ANVISA, INMETRO and stacked taxes
- Exporting to Malaysia β AIFTA preference, JAKIM halal and SIRIM
- Exporting to the Philippines β AIFTA, FDA registration and ICC clearance
- Exporting to Sri Lanka β the ISFTA preference and its value-addition rule
- Exporting to Egypt β GOEIC factory registration and Arabic labelling
- Exporting to Chile β the PTA, SEC certification and warning labels
- Exporting to Tanzania β EAC duty, TBS conformity and TFDA
- Exporting to Mexico β NOM standards, the importers' registry and warning labels
- Exporting to Israel β the standard mark, Hebrew labelling and kosher
- Exporting to Bangladesh β SAFTA, BSTI and the letter-of-credit requirement
- Exporting to South Korea β CEPA, MFDS facility registration and the KC mark
- Exporting to Kuwait β KUCAS conformity and PAFN food rules
- Exporting to Thailand β AIFTA, TISI standards and Thai FDA registration
- Exporting to Switzerland β not the EU: customs, VAT and the EFTA agreement
- Exporting to Nepal β the IndiaβNepal treaty, not just SAFTA
- Exporting to Oman β conformity, food controls and logistics
- Exporting to Qatar β conformity, food controls and a high-income market
- Exporting to New Zealand β biosecurity, shared food standards and no agreement
- Exporting to Colombia β VUCE, INVIMA and ICA approvals
- Exporting to Kazakhstan β the EAEU customs union and EAC certification
- Exporting to Cambodia β AIFTA, import licensing and CamControl
- Exporting Indian tea (HS 0902) β grades, residues and market data
- Exporting basmati rice (HS 1006) β policy, residues and documents
- Exporting Indian spices (HS 0910) β curcumin, ETO and residues
- Exporting cotton yarn and textiles (HS 5205) β counts and traceability
- Exporting iron and steel articles β CBAM and embedded emissions
- Exporting frozen shrimp and seafood (HS 0306) β listing and residues
- Exporting Indian coffee (HS 0901) β grades, OTA and EUDR
- Exporting fresh fruit (HS 08) β quarantine treatments and residues
- Exporting pharmaceuticals (HS 3004) β registration, GMP and the CPC
- Exporting gems and jewellery β Kimberley, hallmarking and provenance
- Exporting cashew (HS 0801) β origin, out-turn and residues
- Exporting ayurveda and herbal products (HS 1211) β novel food and heavy metals
- Exporting auto components (HS 8708) β IATF, homologation and origin
- Exporting jute and coir β anti-dumping, LDC competition and biosecurity
- Exporting groundnut (HS 1202) β aflatoxin and the EU health certificate
- Exporting buffalo meat (HS 0202) β plant approval and market access
- Exporting unmanufactured tobacco (HS 2401) β auctions, grades and TPD
- Exporting organic food β NPOP equivalence, and where it stops
- Exporting dairy products (HS 0402) β residue monitoring and market access
- Exporting onion (HS 0703) β the most policy-volatile export India has
- Exporting honey (HS 0409) β residues, the national plan and origin labelling
- Exporting cut flowers (HS 0603) β cold chain, auctions and plant health