HS code 4104.11 covers Tanned bovine hides & skins (wet blue) — for example tanned bovine leather (wet blue). South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (0%) | R0 |
| Import VAT (15% on ATV) | R16,500 |
| Estimated landed cost | R116,500 |
VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.
Where HS 4104.11 sits in the tariff
Classification is decided at heading level first. Heading 4104 is “Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 4104.11 Tanned or crust hides and skins; without hair on, bovine or equine, in the wet state (including wet-blue), full grains, unsplit; grain splits — this page
- 4104.19 Tanned or crust hides and skins; bovine or equine, without hair on, in the wet state (including wet-blue), excluding full grains, unsplit; grain splits
- 4104.41 Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), full grains, unsplit; grain splits
- 4104.49 Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), (other than full grains, unsplit; grain splits)
Harmonised System HS 2022 nomenclature. See the whole of Chapter 41 →
Watch HS 4104.11 for changes
Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.
Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.
Frequently asked questions
What is the import duty on tanned bovine hides & skins (wet blue) in South Africa?
HS code 4104.11 (Tanned bovine hides & skins (wet blue)) attracts an indicative general customs duty of 0% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.
What is the HS code for tanned bovine leather (wet blue)?
The Harmonised System heading for tanned bovine hides & skins (wet blue) is 4104.11. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.