How much import duty for Chapter 41 “Raw Hides and Skins (Other Than Furskins) and Leather”? Rates and import regulations for 71 tariff lines

How are tariff rates distributed across Chapter 41's tariff lines?

Calculated from each tariff line's Column 1 rate, 71 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.

What import regulation codes commonly appear in Chapter 41?

Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.

What tariff lines are in Chapter 41?

4101 牛（包括水牛）及馬類動物之皮（生鮮、鹽漬、乾、灰漬、酸漬或以其他方法保存，但未鞣製、羊皮紙法製、或進一步處理者），不論是否去毛或剖層

• 41012000104Whole bovine skin, had undergone a pre-tanning process which is reversible, without hair on, unsplit, of a unit surface area not exceeding 28 square feet (2.6 square meter)0%
• 41012000907Other whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved0%
• 41015000009Whole hides and skins, of a weight exceeding 16 kg0%
• 41019000001Other, including butts, bends and bellies.0%

4102 綿羊或小綿羊生皮（生鮮、鹽漬、乾、灰漬、酸漬或以其他方法保存，但未鞣製、羊皮紙法製或進一步處理者），不論是否帶毛或剖層，本章註一（丙）不包括者除外

• 41021000007Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned , parchment-dressed, or further prepared), with wool on, whether or not split0%
• 41022100004Pickled skins of sheep or lambs, without wool on0%
• 41022900300Limed skins of sheep or lambs, without wool on0%
• 41022900907Raw skins of sheep or lambs, otherwise preserved, without wool on0%

4103 其他生皮（生鮮、鹽漬、乾、灰漬、酸漬或以其他方法保存，但未鞣製、羊皮紙法製或進一步處理者），不論是否去毛或剖層，本章註－（乙）或（丙）不包括者除外

• 41032000102Dried raw skins of snake0%
• 41032000905Other raw skins of reptiles0%
• 41033000002Of swine0%
• 41039000116Skins of whale or shark, fresh0%
• 41039000125Fresh skins of deer0%
• 41039000134Fresh skins of armadillo0%
• 41039000143Skins of rhinocero, fresh0%
• 41039000198Hides and skins of other animals, fresh0%
• 41039000214Skins of swine, salted0%
• 41039000223Skins of whale or shark, salted0%
• 41039000232Skins of deer, salted0%
• 41039000241Skins of armadillo, salted0%
• 41039000250Skins of rhinocero, salted0%
• 41039000296Raw hides and skins of other animals, salted0%
• 41039000312Skins of whale or shark, dried0%
• 41039000321Dried skins of deer0%
• 41039000330Skins of rhinocero, dried0%
• 41039000349Dried skins of elephatis corium (including for Chinese drugs)0%
• 41039000394Raw hides and skins of other animals, dried0%
• 41039000429Skins of armadillo, limed or pickled0%
• 41039000438Skins of rhinocero, limed or pickled0%
• 41039000492Hides and skins of other animals, limed or pickled0%
• 41039000919Skins of rhinocero, otherwise preserved0%
• 41039000991Raw hides and skins of other animals, otherwise preserved0%

4104 不帶毛之牛（包括水牛）、馬類動物鞣製皮革或胚皮革，不論是否剖層，但未進一步處理者

• 41041110002Whole bovine skin leather, in the wet state (excluding wet-blue), without hair on, full grain unsplits and grain splits, of a unit surface area not exceeding 28 square feet (2.6 square meter)0%
• 41041190005Other leather, in the wet state (including wet-blue), full grain unsplits and grain splits0%
• 41041910004Other whole bovine skin leather, in the wet state (excluding wet-blue), without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter)0%
• 41041990007Other leather in the wet state (including wet-blue)0%
• 41044110006whole bovine (including buffalo) skin leather, in the dry state (crust), without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter), full grain unsplits and grain splits0%
• 41044190009Other bovine (including buffalo) or equine animals skin leather, in the dry state (crust), without hair on, full grain unsplits and grain splits2.5%
• 41044910008Other whole bovine (including buffalo) skin leather, in the dry state (crust), without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter), whether or not split0%
• 41044990001Other bovine (including buffalo) or equine animals skin leather, in the dry state (crust), without hair on, whether or not split2.5%

4105 不帶毛之綿羊或小綿羊鞣製皮革或胚皮革，不論是否剖層，但未進一步處理者

• 41051000004Sheep or lamb skin leather, in the wet state (including wet-blue) , without wool on, whether or not split, but not further prepared.0%
• 41053000000Sheep or lamb skin leather, in the dry state (crust), without wool on, whether or not split, but not further prepared1.5%

4106 不帶毛其他動物鞣製皮革或胚皮革，不論是否剖層，但未進一步處理者

• 41062100000Goat or kid skin leather, in the wet state (including wet-blue) , without hair on, whether or not split, but not further prepared0%
• 41062200009Goat or kid skin leather, in the dry state (crust), without hair on, whether or not split, but not further prepared2.5%
• 41063110006Swine wet-blue leather, without hair on, whether or not split, but not further prepared0%
• 41063190009Other swine skin leather, in the wet state , without hair on, whether or not split, but not further prepared0%
• 41063200007Swine skin leather, in the dry state (crust), without hair on, whether or not split, but not further prepared2.5%
• 41064010005Reptiles skin leather, vegetable pre-tanned, without hair on, whether or not split, but not further prepared0%
• 41064020003Reptiles wet-blue leather, without hair on, whether or not split, but not further prepared0%
• 41064090008Other reptiles skin leather, without hair on, whether or not split, but not further prepared2.5%
• 41069110003Other animals wet-blue leather, without hair on, whether or not split, but not further prepared0%
• 41069190006Other animals skin leather, in the wet state , without hair on, whether or not split, but not further prepared0%
• 41069200004Other animals skin leather, in the dry state (crust), without hair on, whether or not split, but not further prepared2.5%

4107 不帶毛之牛（包括水牛）、馬類動物鞣製皮革或胚皮革（包括以羊皮紙法製作皮革），已進一步處理者，不論是否剖層，第４１１４節所列者除外

• 41071110009Whole bovine (including buffalo) skin leather, without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter), full grain unsplit0%
• 41071190002Other whole leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, full grains, unsplit, other than leather of heading 41.142.5%
• 41071210008Whole bovine (including buffalo) skin leather, without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter), grain splits0%
• 41071290001Other whole leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, grain splits, other than leather of heading 41.142.5%
• 41071910001Other whole bovine (including buffalo) skin leather, without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter)0%
• 41071990004Other whole leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.142.5%
• 41079100004Other leather further prepared aftre tanning or crusting, including side leathers and parchment-dressed leather, of bovin (including buffalo) or equine animals, without hair on, full grains, unsplit, other than leather of heading 41.142.5%
• 41079200003Other leather further prepared after tanning or crusting, including side leathers and parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, grain splits, other than leather of heading 41.142.5%
• 41079900006Other leather further prepared after tanning or crusting, including side leathers and parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.142.5%

4112 不帶毛之綿羊或小綿羊鞣製皮革或胚皮革（包括以羊皮紙法製作皮革），已進一步處理者，不論是否剖層，第４１１４節所列者除外

• 41120000007Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.141.5%

4113 不帶毛之其他動物鞣製皮革或胚皮革（包括以羊皮紙法製作皮革），已進一步處理者，不論是否剖層，第４１１４節所列者除外

• 41131000004Leather further prepared after tanning or crusting, including parchment-dressed leather, of goats or kids, without hair on, whether or not split, other than leather of heading 41.142.5%
• 41132000002Leather further prepared after tanning or crusting, including parchment-dressed leather, of swine, without hair on, whether or not split, other than leather of heading 41.142.5%
• 41133000000Leather further prepared after tanning or crusting, including parchment-dressed leather, of reptiles, without hair on, whether or not split, other than leather of heading 41.142.5%
• 41139000007Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without hair on, whether or not split, other than leather of heading 41.142.5%

4114 油鞣皮革（包括混製油鞣皮革）；漆皮及貼合漆皮；敷金屬皮革

• 41141000003Chamois (including combination chamois) leather2.5%
• 41142000001Patent leather and patent laminated leather; metallised leather2.5%

4115 以皮革或皮革纖維為主要成分之組合皮革，成塊、張或條，不論是否成捲者；皮革或組合皮之削片及其他廢料，不適於製造皮製品者；皮末、皮粉

• 41151000002Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls2.5%
• 41152000000Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour2.5%

What's the difference between Column 1, Column 2, and Column 3 tariff rates?

General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.

The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.

Frequently Asked Questions

Where does this page's legal basis and data come from?

• Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
• Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
• Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
• Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
• Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
• Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
• Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
• Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
• International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.

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