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Clearance of All Types of Leather from Iran Customs (HS Code, Documents, and Permits)
Clearance of all types of leather from customs Clearance of leather from customs is one of the complex processes in international trade that requires precise knowledge of laws, regulations, and international standards. Given the different types of leather and their diverse applications in industries—including apparel, automotive, bags and footwear, furniture, and decorative accessories each type of leather has specific steps and conditions for customs clearance.
For estimating the time and cost of clearing all types of leather (natural, synthetic, suede, nubuck, patent, and semi-processed), contact the Saba Tarkhis experts.
Immediate & Free Consultation1) Types of Leather and Their Industrial Applications
1. Natural Leather (Natural Leather)
Natural leather is produced from the hides of various animals such as cattle, sheep, goats, and pigs. Due to its high durability and unique characteristics, this type of leather is used in various industries. Products made from natural leather include bags and shoes, furniture, and automotive interiors.
Customs tariff code for natural leather:
Untanned leather: 4101
Tanned bovine and calf leather: 4104
Tanned sheep and goat leather: 4105
Applications:
In the apparel industry for producing leather shoes and garments.
Used in luxury car seats.
Applied in making premium, durable furniture.
2. Synthetic Leather (Synthetic Leather)
Synthetic leather is made using chemical materials such as polyurethane (PU) and polyvinyl chloride (PVC). Known as a cheaper and more resistant alternative to natural leather, it is mostly used in products requiring high-durability leather such as bags, shoes, and furniture.
Customs tariff code for synthetic leather: 3921
Applications:
In furniture and decoration production, with greater resistance to moisture.
Used in cost-effective bags and footwear.
Production of interior auto parts with suitable quality and lower price.
3. Suede Leather (Suede Leather)
Suede is a soft, matte leather made from the inner layer of animal hide. Due to its softness and distinctive appearance, it is used in producing luxury bags and shoes.
Customs tariff code for suede leather: 4104 and 4105 (depending on the animal)
Applications:
Production of stylish shoes and suede jackets.
Used in making luxury bags and accessories.
4. Nubuck Leather (Nubuck Leather)
Nubuck is a soft-textured leather made from the outer layer of cowhide. After surface finishing, it achieves a soft, matte look and is commonly used in producing premium shoes and bags.
Customs tariff code for nubuck leather: 4104
Applications:
Production of premium and durable fashion/athletic shoes.
Used in manufacturing stylish, high-end furniture.
5. Patent Leather (Patent Leather)
Patent leather, due to its glossy, polished surface, is mostly used in formal and luxury products. This type of leather is obtained by coating with a polymer or lacquer layer.
Customs tariff code for patent leather: 4104
Applications:
Production of formal glossy bags and shoes.
Used in making leather accessories such as belts.
6. Semi-Processed Leather (Semi-Processed Leather)
Semi-processed leather refers to leather that has not yet undergone full tanning processes and is mostly exported as raw material for producing finished leather in other countries.
Customs tariff code for semi-processed leather: 4101 to 4103 (depending on the hide)
Applications:
Export to leather-producing countries for final tanning processes.
7. Vegetable-Tanned Leather (Vegetable-Tanned Leather)
This type of leather is tanned using plant-based materials without harmful chemicals and, due to being eco-friendly, is used in producing luxury leather products.
Customs tariff code for vegetable-tanned leather: 4104
Applications:
In producing handcrafted, luxury leather goods such as bags and shoes.
Suitable for products requiring high durability.
Natural leather is produced from the hides of various animals such as cattle, sheep, goats, and pigs. Due to its high durability and unique characteristics, this type of leather is used in various industries. Products made from natural leather include bags and shoes, furniture, and automotive interiors.
Customs tariff code for natural leather:
Untanned leather: 4101
Tanned bovine and calf leather: 4104
Tanned sheep and goat leather: 4105
Applications:
In the apparel industry for producing leather shoes and garments.
Used in luxury car seats.
Applied in making premium, durable furniture.
2. Synthetic Leather (Synthetic Leather)
Synthetic leather is made using chemical materials such as polyurethane (PU) and polyvinyl chloride (PVC). Known as a cheaper and more resistant alternative to natural leather, it is mostly used in products requiring high-durability leather such as bags, shoes, and furniture.
Customs tariff code for synthetic leather: 3921
Applications:
In furniture and decoration production, with greater resistance to moisture.
Used in cost-effective bags and footwear.
Production of interior auto parts with suitable quality and lower price.
3. Suede Leather (Suede Leather)
Suede is a soft, matte leather made from the inner layer of animal hide. Due to its softness and distinctive appearance, it is used in producing luxury bags and shoes.
Customs tariff code for suede leather: 4104 and 4105 (depending on the animal)
Applications:
Production of stylish shoes and suede jackets.
Used in making luxury bags and accessories.
4. Nubuck Leather (Nubuck Leather)
Nubuck is a soft-textured leather made from the outer layer of cowhide. After surface finishing, it achieves a soft, matte look and is commonly used in producing premium shoes and bags.
Customs tariff code for nubuck leather: 4104
Applications:
Production of premium and durable fashion/athletic shoes.
Used in manufacturing stylish, high-end furniture.
5. Patent Leather (Patent Leather)
Patent leather, due to its glossy, polished surface, is mostly used in formal and luxury products. This type of leather is obtained by coating with a polymer or lacquer layer.
Customs tariff code for patent leather: 4104
Applications:
Production of formal glossy bags and shoes.
Used in making leather accessories such as belts.
6. Semi-Processed Leather (Semi-Processed Leather)
Semi-processed leather refers to leather that has not yet undergone full tanning processes and is mostly exported as raw material for producing finished leather in other countries.
Customs tariff code for semi-processed leather: 4101 to 4103 (depending on the hide)
Applications:
Export to leather-producing countries for final tanning processes.
7. Vegetable-Tanned Leather (Vegetable-Tanned Leather)
This type of leather is tanned using plant-based materials without harmful chemicals and, due to being eco-friendly, is used in producing luxury leather products.
Customs tariff code for vegetable-tanned leather: 4104
Applications:
In producing handcrafted, luxury leather goods such as bags and shoes.
Suitable for products requiring high durability.
| Leather type | Short description | HS Code |
|---|---|---|
| Untanned leather | Raw animal hides for tanning | 4101 |
| Tanned bovine/calf / nubuck / patent | Durable leather for footwear, furniture, automotive | 4104 |
| Tanned sheep/goat / suede | Soft, matte leather for luxury bags and shoes | 4105 |
| Semi-processed leather | For tanning completion at destination | 4101 to 4103 |
| Synthetic leather (PU/PVC) | Economic and durable alternative | 3921 |
Exact classification depends on form of supply, grade, packaging, and end use.
2) Steps of Order Registration and Obtaining Import Permits
Before importing leather, registering the order through the Integrated Trade System is mandatory. At this stage, all information related to the goods—including leather type, weight, customs value, and country of origin—must be accurately entered. Also, obtaining the required permits from relevant authorities, including:
Veterinary Organization: for importing animal-based leathers and livestock-related products.
Department of Environment: for importing leather from wild animals and endangered species.
These permits must be obtained before the goods enter customs and be presented along with other documents.
Veterinary Organization: for importing animal-based leathers and livestock-related products.
Department of Environment: for importing leather from wild animals and endangered species.
These permits must be obtained before the goods enter customs and be presented along with other documents.
3) Customs Taxes and Duties
Customs tariffs for importing leather vary depending on leather type (natural or synthetic), country of origin, and international trade agreements. Some factors affecting tariff determination include:
Leather type:
Natural leathers usually have higher customs tariffs than synthetic leather due to complex tanning processes and the higher value of natural leather.
For synthetic leather made of polymer materials, lower tariffs are applied—especially if imported from countries with trade agreements with Iran.
Country of origin:
Imports from countries that have trade agreements with Iran may be subject to tariff discounts. For example, if leather is imported from ECO member states or the Organisation of Islamic Cooperation, lower tariffs may apply.
Environmental tariffs: For some leathers—particularly from wild animals—environmental tariffs may also be applied. These are set to protect the environment and prevent misuse of natural resources.
Value-Added Tax (VAT): In addition to customs duties, importers must pay VAT. The rate depends on the leather type and national laws.
Leather type:
Natural leathers usually have higher customs tariffs than synthetic leather due to complex tanning processes and the higher value of natural leather.
For synthetic leather made of polymer materials, lower tariffs are applied—especially if imported from countries with trade agreements with Iran.
Country of origin:
Imports from countries that have trade agreements with Iran may be subject to tariff discounts. For example, if leather is imported from ECO member states or the Organisation of Islamic Cooperation, lower tariffs may apply.
Environmental tariffs: For some leathers—particularly from wild animals—environmental tariffs may also be applied. These are set to protect the environment and prevent misuse of natural resources.
Value-Added Tax (VAT): In addition to customs duties, importers must pay VAT. The rate depends on the leather type and national laws.
4) Special Import/Export Conditions for Leather (CITES and Restrictions)
The import and export of leather—especially natural leather—are affected by various factors including environmental laws and protective regulations. Natural leather sourced from animals is subject to strict controls in many countries due to potential harm to wildlife and the environment. The CITES Convention (Convention on International Trade in Endangered Species) is one of the most important global regulations that strictly monitors the import and export of leather from endangered species such as crocodiles, snakes, and elephants. For example, importing leather from these wild animals requires a CITES permit. Laws and regulations: Many European and American countries have completely banned the import of leather from endangered species or enforce strict controls. Especially for exports to these countries, special permits and approvals are required based on environmental and protective criteria. Therefore, importers and exporters must be aware of these laws to avoid legal and environmental issues.
5) Leather Import and Export Statistics in Iran
Iran, as one of the significant producers of natural leather, plays a notable role in international markets. Iranian natural leather—especially in tanning and the production of bags and shoes—is renowned for its high quality. The volume of natural leather exports from Iran is about 500 thousand tons annually, exported to countries such as Turkey, Italy, India, China, and Vietnam. On the other hand, imports of synthetic leather and related raw materials come from countries such as China, Turkey, South Korea, Italy, and Taiwan. In general, Iran imports between 200 to 300 thousand tons of synthetic leather annually, used across various industries including furniture, apparel, and accessories. Statistics show that the volume of synthetic leather imports into Iran has increased in recent years, while exports of natural leather still account for a major portion of domestic production.
6) Global Circulation of Leather
The global leather market is steadily growing, and it is estimated that the annual financial turnover of leather worldwide is around 80 to 100 billion dollars. Leading countries in the production and export of natural and synthetic leather—thanks to strong tanning and processing infrastructure—hold a large share of this market. Exports of natural and synthetic leather are particularly directed to advanced countries such as the United States, Germany, Japan, France, and the United Kingdom, which have high demand for luxury leather products.
7) Top Global Leather Exporters and Importers
Top leather exporters in the world:
Italy: One of the largest producers and exporters of high-quality leather in the world. Italy, renowned for luxury leather goods and famous brands, exports widely across the globe.
India: Among the largest producers of natural and synthetic leather, exporting to various countries—especially Europe and the United States.
China: The largest producer and exporter of synthetic leather in the world, on which many countries rely to meet their needs.
Brazil: Another major exporter of natural leather which, due to its advanced livestock industry, produces and exports a significant volume of natural leather.
Top leather importers in the world:
United States: One of the largest importers of natural and synthetic leather, with strong demand across various industries.
Japan: Given its high demand for quality leather products, Japan is among the major leather importers.
Germany: As a leader in the automotive and furniture industries, Germany imports large quantities of natural and synthetic leather.
France and the United Kingdom: Due to high demand for luxury leather products, these two countries import significant volumes of natural and synthetic leather.
Italy: One of the largest producers and exporters of high-quality leather in the world. Italy, renowned for luxury leather goods and famous brands, exports widely across the globe.
India: Among the largest producers of natural and synthetic leather, exporting to various countries—especially Europe and the United States.
China: The largest producer and exporter of synthetic leather in the world, on which many countries rely to meet their needs.
Brazil: Another major exporter of natural leather which, due to its advanced livestock industry, produces and exports a significant volume of natural leather.
Top leather importers in the world:
United States: One of the largest importers of natural and synthetic leather, with strong demand across various industries.
Japan: Given its high demand for quality leather products, Japan is among the major leather importers.
Germany: As a leader in the automotive and furniture industries, Germany imports large quantities of natural and synthetic leather.
France and the United Kingdom: Due to high demand for luxury leather products, these two countries import significant volumes of natural and synthetic leather.
8) Required Documents for Leather Clearance
To clear leather from customs, specific documents are required that are determined in each country based on customs laws. These documents are used not only to confirm the legality and validity of import/export, but also for accurate calculation of taxes and customs duties.
1. Certificate of Origin (Certificate of Origin)
One of the first and most important documents to provide is the Certificate of Origin. Issued by the exporter country’s Chamber of Commerce, this document confirms where the leather was produced. It plays a key role in determining customs tariffs and, based on trade agreements, can reduce tariff rates.
2. Commercial Invoice (Commercial Invoice)
The commercial invoice is one of the main documents for calculating customs duties. It includes information such as leather price, type, quantity, and specifications. The invoice must be accurate and detailed to ensure tariff and tax calculations proceed without issues.
3. Bill of Lading or Air Waybill (Bill of Lading or Air Waybill)
The transport document shows how the leather is shipped from origin to destination. It includes details about the route, mode of transport (vessel, aircraft, truck, etc.), and goods specifications. It serves as a title document during transit and is used as proof of delivery at destination.
4. Health or Quarantine Certificate (Health Certificate or Quarantine Certificate)
For importing natural leather sourced from animals, providing a veterinary health certificate is mandatory. This certificate ensures the leather is safe from a sanitary perspective and poses no risk to human health or the environment. If the leather is imported from regions with environmental risks, a quarantine certificate may also be required.
5. CITES Permit (for leather from wild animals)
If the leather comes from wild animals such as crocodiles, snakes, or other endangered species, a CITES permit is required. CITES (the Convention on International Trade in Endangered Species) is a global agreement designed to protect endangered wildlife. Without this permit, importing such leather is not legal.
6. Order Registration (Order Registration)
Order registration is one of the main pre-import steps performed through the Integrated Trade System. At this stage, all information regarding the leather—including type, weight, customs value, and country of origin—is recorded. Necessary permits from various authorities must also be obtained here.
7. Standard Certificate (Standard Certificate)
In some countries and for certain types of leather, compliance with specific standards may be required. The Standard Certificate confirms the imported leather meets national or international standards and has the required quality.
8. Customs Declaration (Customs Declaration)
The customs declaration is prepared by the importer or their legal representative and submitted to customs. It includes details such as leather type, quantity, value, and HS Code. It helps customs determine the appropriate duties and taxes for clearance.
9. Insurance Certificate (Insurance Certificate)
The insurance certificate confirms the goods are insured during transportation. This document is crucial for mitigating risks such as damage or loss during transit.
10. Tax Certificates (Tax Certificates)
For importing certain goods, including leather, taxes such as Value-Added Tax (VAT) may have to be paid. Providing documents related to tax payment or exemption is necessary in these cases.
1. Certificate of Origin (Certificate of Origin)
One of the first and most important documents to provide is the Certificate of Origin. Issued by the exporter country’s Chamber of Commerce, this document confirms where the leather was produced. It plays a key role in determining customs tariffs and, based on trade agreements, can reduce tariff rates.
2. Commercial Invoice (Commercial Invoice)
The commercial invoice is one of the main documents for calculating customs duties. It includes information such as leather price, type, quantity, and specifications. The invoice must be accurate and detailed to ensure tariff and tax calculations proceed without issues.
3. Bill of Lading or Air Waybill (Bill of Lading or Air Waybill)
The transport document shows how the leather is shipped from origin to destination. It includes details about the route, mode of transport (vessel, aircraft, truck, etc.), and goods specifications. It serves as a title document during transit and is used as proof of delivery at destination.
4. Health or Quarantine Certificate (Health Certificate or Quarantine Certificate)
For importing natural leather sourced from animals, providing a veterinary health certificate is mandatory. This certificate ensures the leather is safe from a sanitary perspective and poses no risk to human health or the environment. If the leather is imported from regions with environmental risks, a quarantine certificate may also be required.
5. CITES Permit (for leather from wild animals)
If the leather comes from wild animals such as crocodiles, snakes, or other endangered species, a CITES permit is required. CITES (the Convention on International Trade in Endangered Species) is a global agreement designed to protect endangered wildlife. Without this permit, importing such leather is not legal.
6. Order Registration (Order Registration)
Order registration is one of the main pre-import steps performed through the Integrated Trade System. At this stage, all information regarding the leather—including type, weight, customs value, and country of origin—is recorded. Necessary permits from various authorities must also be obtained here.
7. Standard Certificate (Standard Certificate)
In some countries and for certain types of leather, compliance with specific standards may be required. The Standard Certificate confirms the imported leather meets national or international standards and has the required quality.
8. Customs Declaration (Customs Declaration)
The customs declaration is prepared by the importer or their legal representative and submitted to customs. It includes details such as leather type, quantity, value, and HS Code. It helps customs determine the appropriate duties and taxes for clearance.
9. Insurance Certificate (Insurance Certificate)
The insurance certificate confirms the goods are insured during transportation. This document is crucial for mitigating risks such as damage or loss during transit.
10. Tax Certificates (Tax Certificates)
For importing certain goods, including leather, taxes such as Value-Added Tax (VAT) may have to be paid. Providing documents related to tax payment or exemption is necessary in these cases.
Need precise HS Code determination for leather types, veterinary/environmental permits, and document preparation? Our team manages the process end-to-end.
Submit Proforma Request9) Key Tips and Practical Recommendations for Leather Clearance
- Obtain a Binding Tariff in advance to avoid disputes and delays.
- Verify consistency between transport documents, invoice, and packing list with the declaration.
- For sensitive leathers (CITES species), securing permits before shipment is mandatory.
- For synthetic leather imports, check destination standards on non-migration of harmful substances (PU/PVC).
- Manage the risk of storage time at customs by timely payment of duties and VAT.
Frequently Asked Questions
What are the HS Codes for natural and synthetic leather?
Natural leather is classified under 4101, 4104, 4105 depending on the type; synthetic leather (PU/PVC) is usually declared under 3921. Final determination depends on specifications and documents.
What permits are required to import natural leather?
As applicable: permit from the Veterinary Organization for animal-based leathers, approval from the Department of Environment, and CITES if it belongs to protected species. Permits must be obtained before entry.
How are duties and taxes on leather imports calculated?
Import duty is determined based on HS, country of origin, and preferential agreements. In addition, Value-Added Tax (VAT) is collected. Natural leather typically carries higher duties than synthetic leather.
What restrictions apply to endangered species?
Import/export of leather from CITES species (e.g., crocodile/snake) is prohibited without permits. Many countries impose restrictions or outright bans; therefore obtaining related permits is a precondition for shipment.
Special Services in Leather Clearance by Saba Brokerage
In the process of clearing leather from customs, having sufficient expertise and awareness of customs regulations is highly important. A specialized team with long experience in providing clearance services to importers and exporters helps you complete all stages quickly, reliably, and cost-effectively.
Specialized consulting: The expert team assists you in selecting the correct tariff code, preparing necessary documents, and reducing customs costs ensuring all stages proceed correctly and without issues.
Fast order registration: Using integrated trade systems, order registration and obtaining import/export permits are carried out quickly and accurately so goods reach destination without delay.
Clearance follow-up: All stages of leather clearance are continuously tracked and clients are kept informed of their cargo status so any delays or potential issues are resolved as soon as possible.
Cost and time reduction: Relying on the experience and expertise of a professional team, customs costs are minimized and the clearance process is hassle-free so you can focus on other parts of your business.
By utilizing professional, specialized services in leather clearance, you can conduct your import/export process in a fully professional and confident manner, avoiding time waste and extra costs. These services help you pass through all stages without concern and focus on growing your business.
