According to the "2026 Tariff Adjustment Plan" issued by the State Council Tariff Commission, starting January 1, 2026, China will implement a policy of lowering provisional import tariffs on several core leather raw materials, including wet blue cowhide and wet blue sheepskin. This adjustment covers 935 discounted items, aiming to reduce raw material costs for the manufacturing industry, stabilize the supply chain, and inject development momentum into the leather, footwear, and other related industries.
This tariff adjustment focuses on upstream core raw materials for the leather industry, with significant reductions. Specifically, the most-favored-nation (MFN) tariff rate for chrome-tanned wet blue cowhide (including full-grain leather) will be reduced from 6% to 3%, a decrease of 50%; the tariff rate for wet blue sheepskin/lamb hide and wet blue pigskin will be reduced from 14% to 10%, directly reducing the import costs of related raw materials. Taking a CIF price of $100,000 for imported wet blue cowhide as an example, companies can reduce tariffs by $3,000. Combined with the 13% VAT deduction policy, the overall procurement cost optimization is significant.
It is understood that the provisional tariff rate is lower than the regular Most Favored Nation (MFN) tariff rate and is valid for the entire year of 2026, applicable to MFN trading partners such as WTO members. Meanwhile, 24 free trade agreements signed between China and 34 trading partners remain in effect. Tariff rates for leather products from eight trading partners, including Switzerland, South Korea, and Pakistan, have been further reduced, with some categories even achieving zero tariffs. Companies can enjoy these combined benefits with their certificates of origin.
Industry analysis points out that wet blue leather, as a core raw material for leather goods, footwear, and leather clothing, will directly benefit the entire industry chain with the tariff reduction. On the one hand, it can alleviate the pressure on the supply of high-quality raw hides in China and reduce production costs for downstream manufacturers; on the other hand, it can enhance the international pricing competitiveness of Chinese leather products and help cross-border export companies expand into overseas markets. Furthermore, this policy, combined with the implementation of the world's first international standard for determining organic solvents in footwear, will further reduce technical barriers to trade in exports.
For relevant enterprises, customs authorities remind them to accurately fill in the 10-digit customs commodity code during declaration, ensuring that the product name matches the HS code to avoid inspection risks. At the same time, enterprises are advised to pay attention to the tariff differences under different trade agreements, and to contact suppliers in advance to prepare certificates of origin to fully enjoy the policy benefits.
A relevant official from the China Leather Industry Association stated that this tariff adjustment is an important measure to support the upgrading of the manufacturing industry and stabilize foreign trade. It is expected to drive a steady increase in the import volume of wet blue leather in 2026, promoting the transformation of the leather industry towards high-quality development.
