EU Combined Nomenclature · CN code · HS 0101.29
Live horses (not pure-bred breeding)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 13% reduced rate 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 5% reduced rate 
Cyprus 5% reduced rate 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 25.5% 
France 5.5% reduced rate 
Germany 7% reduced rate 
Greece 13% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 10% reduced rate 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 0% reduced rate 
Netherlands 21% 
Poland 8% reduced rate 
Portugal 6% reduced rate 
Romania 11% reduced rate 
Slovakia 23% 
Slovenia 9.5% reduced rate 
Spain 10% reduced rate 
Sweden 25% TEDB · 26 October 2026
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €43.4m | 47.5% | +45.1% |
 United States | €19.4m | 21.2% | -6.9% |
 Switzerland | €10m | 10.9% | +18.5% |
 Iceland | €4.1m | 4.5% | -22.5% |
 Argentina | €2.7m | 3% | +18.8% |
 Norway | €2m | 2.1% | -2.9% |
 South Korea | €1.7m | 1.9% | +552.1% |
 Canada | €1.7m | 1.9% | +307.9% |
0101.29 Live horses, asses, mules and hinnies: horses, other
UK 10% Third-country duty 2 tariff lines 
Türkiye 30% Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line Canada Free Third-country duty 3 tariff lines 
Mexico 10% – 20% Third-country duty 4 tariff lines · average 15% 
Brazil Free Third-country duty 1 tariff line Argentina Free Third-country duty 13 tariff lines 
Peru 6% Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 11 tariff lines 
Japan Free Third-country duty 3 tariff lines · 1× specific or compound duty 
Taiwan 2.5% Third-country duty 1 tariff line 
GCC Free Third-country duty 9 tariff lines Switzerland specific or compound duty Third-country duty 6 tariff lines Norway specific or compound duty Third-country duty 2 tariff lines 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 10% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of Live Horses and Animal Feed from Germany
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
Wild horses, such as the Przewalski horse or tarpan (Mongolian horse), are included in these subheadings. However, zebras (Equus zebra, Equus grevyi, Equus burchelli, Equus quagga, etc.) are classified in subheading 0106 19 00, even though they belong to the Equidae family.
Hybrids of the mare and zebra (zebrule) are classified in subheading 0106 19 00.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | For slaughter | Free | p/st |
| 2025 | unchanged | Free | p/st |
| 2024 | unchanged | Free | p/st |
| 2023 | unchanged | Free | p/st |
| 2022 | unchanged | Free | p/st |
| 2021 | unchanged | Free | p/st |
| 2020 | unchanged | Free | p/st |
| 2019 | For slaughter | Free | p/st |
CN code 0101 29 10 is a line of the EU Combined Nomenclature under HS subheading 0101.29 (live horses, asses, mules and hinnies: horses, other).
The third-country duty is free, and quantities are declared in p/st.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of live horses (not pure-bred breeding) (HS 0101.29) into the EU came to €91.5m between September 2025 and August 2026 (up 20% on the year before); United Kingdom supplied 48%, followed by United States.
For the same subheading, the UK duty is 10%, the Türkiye duty is 30%, the US duty is free, the Canada duty is free, the Mexico duty is 10%–20%, the Brazil duty is free, the Argentina duty is free, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 2.5%, the GCC duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 0101.29 worth US$229m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$20m.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 0101.29 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$20m), followed by the United States.