EU Combined Nomenclature · CN code · HS 0101.30
✓ 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.
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
TARIC data as of 25 October 2026
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 3% reduced rate 
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 · 25 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 7.7% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Iceland agreement | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Türkiye agreement | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Micronesia and 5 moreCongo - Brazzaville, Cook Islands, India, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 4.2% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 6.1% |
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €42k | 48.4% | +113.2% |
 Israel | €28k | 32.4% | +76.9% |
 Norway | €14k | 16.4% | — |
 Switzerland | €2k | 2.2% | -72.8% |
 Andorra | €500 | 0.6% | — |
 United Kingdom | €99 | 0.1% | -88.4% |
 China | €0 | 0% | -100% |
 Morocco | €0 | 0% | -100% |
0101.30 Live horses, asses, mules and hinnies: asses
UK 6% Third-country duty 1 tariff line 
Türkiye Free – 30% Third-country duty 2 tariff lines · average 15% USA 6.8% General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico 20% Third-country duty 1 tariff line 
Brazil 3.6% Third-country duty 1 tariff line 
Argentina 3.6% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan 2.5% Third-country duty 1 tariff line 
GCC Free Third-country duty 1 tariff line Switzerland specific or compound duty Third-country duty 5 tariff lines Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% – 10% Third-country duty 2 tariff lines · average 7.5% 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.
Both domestic and non-domestic asses fall in this subheading. Among the latter are Mongolian djiggetai, the Tibetan kiang, the onager and the hemione or half-ass (Equus hemionus).
Hybrids of the ass and zebra (zebrass) 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 | Asses | 7.7% | p/st |
| 2025 | unchanged | 7.7% | p/st |
| 2024 | unchanged | 7.7% | p/st |
| 2023 | unchanged | 7.7% | p/st |
| 2022 | unchanged | 7.7% | p/st |
| 2021 | unchanged | 7.7% | p/st |
| 2020 | unchanged | 7.7% | p/st |
| 2019 | Asses | 7.7% | p/st |
In the EU Combined Nomenclature, 0101 30 00 is one of 1 line under subheading 0101.30, live horses, asses, mules and hinnies: asses.
The third-country duty is 7.7%, and quantities are declared in p/st.
Goods from 145 countries can enter the EU at a preferential rate instead of the standard 7.7%; 132 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported goods of subheading 0101.30 worth €85.9k (up 58% on the year before), at an average of €2.42 per kg; United States supplied 48%, followed by Israel.
For the same subheading, the UK duty is 6%, the Türkiye duty is 0%–30%, the US duty is 6.8%, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 2.5%, the GCC duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%–10%.
EU member states imported goods of subheading 0101.30 worth US$833k in 2024; the largest supplier from outside the EU was the United States.
The third-country duty in the EU Combined Nomenclature is 7.7%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
145 countries have a preferential rate on this line, 132 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 0101.30 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$8k).
Everyday names, not part of the legal text.