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 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
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
Hungary27%
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
Spain10% reduced rate
Sweden25%
TEDB · 30 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
34,5 €/100 kg/net
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.
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.
0105 · Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
This heading covers only live domestic birds of the kinds specified in the heading (fowls of the species Gallus domesticus include chickens and capons), whether bred for laying, for their meat, for their feathers or for any other purpose (for example, for the stocking of aviaries, parks or lakes).
Wild birds (for example, wild turkeys — Meleagris gallopavo), even though they may be bred and slaughtered in a similar manner to the domestic birds specified in this heading, are classified in subheading 0106 39 80.
Pigeons of the domestic species are classified in subheading 0106 39 10.
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
Guinea fowls
34,5 €/100 kg/net
p/st
2025
unchanged
34,5 €/100 kg/net
p/st
2024
unchanged
34,5 €/100 kg/net
p/st
2023
unchanged
34,5 €/100 kg/net
p/st
2022
unchanged
34,5 €/100 kg/net
p/st
2021
unchanged
34,5 €/100 kg/net
p/st
2020
unchanged
34,5 €/100 kg/net
p/st
2019
Guinea fowls
34,5 €/100 kg/net
p/st
In the EU Combined Nomenclature, 0105 99 50 is one of 4 lines under subheading 0105.99, live poultry, that is to say, fowls of the species Gallus: other, other.
The third-country duty is a specific or compound duty: 34,5 €/100 kg/net.
Goods from 127 countries can enter the EU at a preferential rate instead of the standard 34,5 €/100 kg/net; 121 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 0105.99 worth €314 (down 99% on the year before), at an average of €3.69 per kg; South Korea supplied 52%, followed by United States.
For the same subheading, the Türkiye duty is 0%–49%, the Canada duty is 3%, the Mexico duty is 10%, 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 0%–4%, the GCC duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%.
EU member states imported goods of subheading 0105.99 worth US$192m in 2024.
Questions and answers
What is the EU import duty for CN code 0105 99 50?
The third-country duty in the EU Combined Nomenclature is 34,5 €/100 kg/net; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0105 99 50?
127 countries have a preferential rate on this line, 121 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 0105 99 50?
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 · 
South Korea
United States
China
United Kingdom
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria