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CN code: 4203 40 00

Other clothing accessories · hand-made

CN hierarchy: 4242034203 40

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Out of scope of EUDR
Duty
5 % MFN
VAT
25 %
Next
Customs declaration
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 42 — Chapter 42 - articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

EU Cellar CN2026 · Updated 2026-05-13 14:50

4203 40 00 - Other clothing accessories

Why this?
  • CHAPTER_NOTE_42_1 Chapter note

    1For the purposes of this chapter, the term leather includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_42_2 Chapter note

    This chapter does not cover:(

    • a) sterile surgical catgut or similar sterile suture materials (heading 3006);(
    • b) articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);(
    • c) made-up articles of netting (heading 5608);(
    • d) articles of Chapter 64;(
    • e) headgear or parts thereof of Chapter 65;(
    • f) whips, riding-crops or other articles of heading 6602;(
    • g) cuff links, bracelets or other imitation jewellery (heading 7117);(
    • h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);(
    • ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);(
    • k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);(
    • l) articles of Chapter 95 (for example, toys, games, sports requisites); or(
    • m) buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606.
    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_42_3 Chapter note

    (A)In addition to the provisions of note 2 above, heading 4202 does not cover:(

    • a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);(
    • b) articles of plaiting materials (heading 4602).(B)Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
5 %

Erga omnes — applies to all third countries.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
  • GSP – general arrangement 2020 1.5 %
    Tariff preference
  • Mercosur 5500 0.0 %
    Tariff preference
  • Singapore SG 0.0 %
    Tariff preference
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
No other restrictions registered
VAT
Skatteverket
25 % standard import VAT into Sweden
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 12 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 4203 40 00 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources