This document specifies a test method for detection and quantification of extractable non-volatile perand polyfluoroalkyl substances (PFAS) in leather and coated leather by solvent extraction and liquid chromatography coupled with mass spectrometry. This document, taking into account the three-dimensional distribution of the fibres within leather, makes the evaluation of the PFAS with respect to the mass. Classes of regulated compounds listed in Annex B, Table B.1, include acids, telomers, sulfonates and sulphonamide alcohols. Classes of other non-regulated compounds that can be determined by this document are listed in Annex C, Table C.1.