EU Combined Nomenclature · CN code · HS 0102.29
Live cattle (other)
Not declarable on its own: use one of its 1 subdivisions 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.
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 0102 29 51 10 | Not yet having any permanent teeth, of a weight of not less than 320 kg but not more than 470 kg |
| 0102 29 51 90 | Other |
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.0146 | Switzerland | Free | 1 January 2026 – 31 December 2026 | 4,600 Number of items | 4,585 Number of items | Open |
| 09.4198 | Serbia | 2 % + 18.6 EUR / 100 kg · 2.5 % + 28.2 EUR / 100 kg · 2.5 % + 35.3 EUR / 100 kg · 2.5 % + 42.4 EUR / 100 kg | 1 January 2021 – | — | — | Managed by import licences |
| 09.4199 | Montenegro | 2 % + 18.6 EUR / 100 kg · 2.5 % + 28.2 EUR / 100 kg · 2.5 % + 35.3 EUR / 100 kg · 2.5 % + 42.4 EUR / 100 kg | 1 January 2021 – | — | — | Managed by import licences |
| 09.4200 | Kosovo | 2 % + 18.6 EUR / 100 kg · 2.5 % + 28.2 EUR / 100 kg · 2.5 % + 35.3 EUR / 100 kg · 2.5 % + 42.4 EUR / 100 kg | 1 January 2021 – | — | — | Managed by import licences |
| 09.4504 | Bosnia and Herzegovina | 2 % + 18.6 EUR / 100 kg · 2.5 % + 28.2 EUR / 100 kg · 2.5 % + 35.3 EUR / 100 kg · 2.5 % + 42.4 EUR / 100 kg | 1 January 2021 – | — | — | Managed by import licences |
| 09.4505 | North Macedonia | 2 % + 18.6 EUR / 100 kg · 2.5 % + 28.2 EUR / 100 kg · 2.5 % + 35.3 EUR / 100 kg · 2.5 % + 42.4 EUR / 100 kg | 1 January 2021 – | — | — | Managed by import licences |
Balances from the Commission’s weekly quota report of 23 October 2026. Licence-managed quotas are allocated through import licences; their balance is not published in the weekly report.
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 10% reduced rate 
Sweden 25% TEDB · 24 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 10,2 + 93,1 €/100 kg/net |
| 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 |
| 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–Canada agreement | Canada | Free |
| EU–Switzerland agreementQuota | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | 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–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–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 9.2 % + 84.62 EUR / 100 kg |
| EU–Chile agreement | Chile | 7.6 % + 69.82 EUR / 100 kg |
| EU–Türkiye agreement | Türkiye | 0 % + 93.1 EUR / 100 kg |
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €6.3m | 98.5% | -31.8% |
 Switzerland | €97k | 1.5% | -50.8% |
 China | €147 | 0% | +4,800% |
 Andorra | €0 | 0% | -100% |
 Albania | €0 | 0% | -100% |
 South Korea | €0 | 0% | -100% |
 North Macedonia | €0 | 0% | -100% |
 Serbia | €0 | 0% | -100% |
0102.29 Live bovine animals, cattle, other
UK Free Third-country duty 42 tariff lines · 41× specific or compound duty 
Türkiye Free – 26% Third-country duty 15 tariff lines · average 15.6% 
USA Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Canada Free Third-country duty 2 tariff lines 
Mexico Free – 15% Third-country duty 3 tariff lines · average 5% 
Brazil Free Third-country duty 3 tariff lines 
Argentina Free Third-country duty 12 tariff lines 
Peru Free – 6% Third-country duty 2 tariff lines · average 3% 
New Zealand Free Third-country duty 3 tariff lines 
Japan specific or compound duty Third-country duty 2 tariff lines 
Taiwan 5% Third-country duty 1 tariff line 
GCC Free Third-country duty 3 tariff lines Switzerland specific or compound duty Third-country duty 4 tariff lines 
Norway specific or compound duty Third-country duty 1 tariff line North Macedonia Free – 15% Third-country duty 12 tariff lines · average 9.6% 
Nigeria 10% 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 | For slaughter | 10,2 + 93,1 €/100 kg/net | p/st |
| 2025 | unchanged | 10,2 + 93,1 €/100 kg/net | p/st |
| 2024 | unchanged | 10,2 + 93,1 €/100 kg/net | p/st |
| 2023 | unchanged | 10,2 + 93,1 €/100 kg/net | p/st |
| 2022 | unchanged | 10,2 + 93,1 €/100 kg/net | p/st |
| 2021 | unchanged | 10,2 + 93,1 €/100 kg/net | p/st |
| 2020 | unchanged | 10,2 + 93,1 €/100 kg/net | p/st |
| 2019 | For slaughter | 10,2 + 93,1 €/100 kg/net | p/st |
CN code 0102 29 51 is a line of the EU Combined Nomenclature under HS subheading 0102.29 (live bovine animals, cattle, other).
The third-country duty is a specific or compound duty: 10,2 + 93,1 €/100 kg/net.
115 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 10,2 + 93,1 €/100 kg/net.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of live cattle (other) (HS 0102.29) into the EU came to €6.4m between September 2025 and August 2026 (down 35% on the year before); United Kingdom supplied 99%, followed by Switzerland.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–26%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is free, the Argentina duty is free, the Peru duty is 0%–6%, the New Zealand duty is free, the Taiwan duty is 5%, the GCC duty is free, the North Macedonia duty is 0%–15% and the Nigeria duty is 10%.
EU member states imported goods of subheading 0102.29 worth US$3bn in 2024.
The third-country duty in the EU Combined Nomenclature is 10,2 + 93,1 €/100 kg/net; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
121 countries have a preferential rate on this line, 115 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.