EU Combined Nomenclature · CN code · HS 0104.10
Live sheep
✓ 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.
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.2181 | All third countries | 10% | 1 January 2026 – 31 December 2026 | — | — | Not in the weekly report |
Balances from the Commission’s weekly quota report of 30 October 2026.
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 3 November 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 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 · 3 November 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 80,5 €/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–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–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | 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–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–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 |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 73.17 EUR / 100 kg |
| EU–Chile agreement | Chile | 60.37 EUR / 100 kg |
WTO tariff quota.
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €25.1m | 99.9% | -58.8% |
 Switzerland | €28k | 0.1% | -23.3% |
 Andorra | €210 | 0% | -87.1% |
 United States | €156 | 0% | — |
 Panama | €69 | 0% | — |
 China | €4 | 0% | — |
 Japan | €0 | 0% | -100% |
 New Zealand | €0 | 0% | -100% |
0104.10 Live sheep and goats: sheep
UK Free Third-country duty 3 tariff lines · 2× specific or compound duty 
Türkiye Free – 40% Third-country duty 3 tariff lines · average 26.7% USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 2 tariff lines 
Mexico Free – 10% General (MFN) 3 tariff lines · average 6.7% 
Brazil Free General (MFN) 3 tariff lines 
Argentina Free General (MFN) 4 tariff lines 
Peru Free General (MFN) 2 tariff lines New Zealand Free General (MFN) 2 tariff lines Japan Free General (MFN) 1 tariff line 
Taiwan 8.5% General (MFN) 1 tariff line 
GCC Free General (MFN) 6 tariff lines Switzerland specific or compound duty General (MFN) 3 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia Free – 35% General (MFN) 3 tariff lines · average 23.3% 
Nigeria 5% – 10% General (MFN) 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.
These subheadings include domestic animals of the ovine species (Ovis aries), the different varieties of moufflon, such as the European moufflon (Ovis musimon), the Canadian or ‘bighorn’ (Ovis canadensis), the Asiatic or Shapoor urial (Ovis orientalis), the moufflon Pamir argali (Ovis ammon) as well as the Aoudad or Barbary sheep (Ammotragus lervia) which are known as ‘maned sheep’ although more akin to goats than sheep.
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 | Lambs (up to a year old) | 80,5 €/100 kg/net | p/st |
| 2025 | unchanged | 80,5 €/100 kg/net | p/st |
| 2024 | unchanged | 80,5 €/100 kg/net | p/st |
| 2023 | unchanged | 80,5 €/100 kg/net | p/st |
| 2022 | unchanged | 80,5 €/100 kg/net | p/st |
| 2021 | unchanged | 80,5 €/100 kg/net | p/st |
| 2020 | unchanged | 80,5 €/100 kg/net | p/st |
| 2019 | Lambs (up to a year old) | 80,5 €/100 kg/net | p/st |
In the EU Combined Nomenclature, 0104 10 30 is one of 3 lines under subheading 0104.10, live sheep and goats: sheep.
The third-country duty is a specific or compound duty: 80,5 €/100 kg/net.
Goods from 127 countries can enter the EU at a preferential rate instead of the standard 80,5 €/100 kg/net; 122 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 live sheep (HS 0104.10) worth €25.1m (down 59% on the year before), at an average of €7.76 per kg; United Kingdom supplied 100%, followed by Switzerland.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–40%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–10%, 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 8.5%, the GCC duty is free, the North Macedonia duty is 0%–35% and the Nigeria duty is 5%–10%.
EU member states imported goods of subheading 0104.10 worth US$259m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$22m.
The third-country duty in the EU Combined Nomenclature is 80,5 €/100 kg/net; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
127 countries have a preferential rate on this line, 122 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 0104.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$22m).
Everyday names, not part of the legal text.