Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
Additional dutyAdditional duties50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
Applies to goods from
all countries except Belarus, Russia
Legal act
Regulation 1227/25
Documents
Y155 Products exported directly or indirectly from the Russian Federation or Belarus
all countries except Andorra, Switzerland, Liechtenstein, Norway, San Marino
Legal act
Regulation 0632/21
Documents
C640 Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Import controlImport control - CITES
Applies to goods from
all countries
Legal act
Regulation 0966/23
Documents
C400 Presentation of the required " CITES" certificate
Y900 Declared goods do not belong to the Washington Convention (CITES)
Import controlImport control of organic products
Applies to goods from
all countries except Switzerland, Iceland, Liechtenstein, Norway
Legal act
Regulation 2306/21
Documents
C644 Certificate of inspection for organic products
Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0692/14
Documents
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 1
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 24 October 2026
Import VAT in the EU member states
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.
Austria13% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland25.5%
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary5% reduced rate
Ireland23%
Italy10% reduced rate
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands21%
Poland8% reduced rate
Portugal6% reduced rate
Romania11% reduced rate
Slovakia23%
Slovenia9.5% reduced rate
Spain21%
Sweden25%
TEDB · 24 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
3.2%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
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.
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Regulation (EU) 2016/1012 of European Parliament and of the Council (OJ L 171, 29.6.2016, p. 66, ELI: http://data.europa.eu/eli/reg/2016/1012/oj); Commission Implementing Regulation (EU) 2017/717 (OJ L 109, 26.4.2017, p. 9, ELI: http://data.europa.eu/eli/reg_impl/2017/717/oj); Commission Implementing Regulation (EU) 2020/602 (OJ L 139, 4.5.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/602/oj); Commission Regulation (EC) No 874/96 (OJ L 118, 15.5.1996, p. 12, ELI: http://data.europa.eu/eli/reg/1996/874/oj)).
EU: imports by month · HS 0104.20
last 12 months€4k-24.2% · previous 12 months
Average import price€4.05 per kg
Preferential rate1%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
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.
0104 20 10 and 0104 20 90 · Goats
These subheadings include domestic animals of the goat species, the ibex goat (Capra ibex) and the Bezoar goat or Persian goat (Capra aegagrus or Capra hircus).
The following, however, are excluded from these subheadings and classified in subheading 0106 19 00: the musk-deer (Moschus moschiferus), the African water-chevrotain (Hyemoschus) and the Asiatic chevrotain (Tragulus) which do not belong to the goat species. Also excluded are animals known as goat antelopes such as the chamois (Rupricapra) and Himalayan tahr (Hemitragus).
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
Pure-bred breeding animals
3.2%
p/st
2025
unchanged
3.2%
p/st
2024
unchanged
3.2%
p/st
2023
unchanged
3.2%
p/st
2022
unchanged
3.2%
p/st
2021
unchanged
3.2%
p/st
2020
unchanged
3.2%
p/st
2019
Pure-bred breeding animals
3.2%
p/st
CN code 0104 20 10 is a line of the EU Combined Nomenclature under HS subheading 0104.20 (live sheep and goats: goats).
The third-country duty is 3.2%, and quantities are declared in p/st.
145 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 3.2%.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of goods of subheading 0104.20 into the EU came to €4k between September 2025 and August 2026 (down 24% on the year before); Switzerland supplied 94%, followed by United States.
For the same subheading, the UK duty is 2%, the Türkiye duty is 0%–135%, the Canada duty is free, the Mexico duty is 0%–20%, 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 0104.20 worth US$6m in 2024.
Questions and answers
What is the EU import duty for CN code 0104 20 10?
The third-country duty in the EU Combined Nomenclature is 3.2%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0104 20 10?
145 countries have a preferential rate on this line, 145 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.
Do anti-dumping or other extra duties apply to 0104 20 10?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
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EU Combined Nomenclature · CN code · 
Switzerland
United States
Oman
United Kingdom
Andorra
China
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Norway
North Macedonia
Nigeria