EU Combined Nomenclature · CN code · HS 0102.21
✓ 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 5% reduced rate 
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 21% 
Sweden 25% TEDB · 25 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 Switzerland | €526k | 56.8% | +69.7% |
 United Kingdom | €243k | 26.3% | -79.4% |
 Canada | €156k | 16.9% | +4.9% |
 India | €661 | 0.1% | -16.5% |
 China | €12 | 0% | -14.3% |
0102.21 Live bovine animals, cattle, pure-bred breeding animals
UK Free Third-country duty 3 tariff lines 
Türkiye Free Third-country duty 3 tariff lines 
USA Free General (MFN) 1 tariff line Canada Free Third-country duty 2 tariff lines 
Mexico Free Third-country duty 1 tariff line 
Brazil Free Third-country duty 2 tariff lines 
Argentina Free Third-country duty 4 tariff lines 
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 2 tariff lines Switzerland specific or compound duty Third-country duty 3 tariff lines 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 3 tariff lines 
Nigeria 5% Third-country duty 1 tariff line Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
Live cattle
Regulation (EU) 2023/1115, Annex I (consolidated text)
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.
These subheadings include the animals described in the HS Explanatory Note to heading 0102, first paragraph, (1).
Yaks have 14 pairs of ribs, while all the other animals of the bovine species (with the exception of the European and American bison) have only 13 pairs of ribs.
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 | Other | 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 | Other | Free | p/st |
In the EU Combined Nomenclature, 0102 21 90 is one of 3 lines under subheading 0102.21, live bovine animals, cattle, pure-bred breeding animals.
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.
In the 12 months to August 2026, the EU imported goods of subheading 0102.21 worth €926.3k (down 44% on the year before), at an average of €8.70 per kg; Switzerland supplied 57%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, 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 North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 0102.21 worth US$385m in 2024.
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.