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))
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
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 - IAS
Applies to goods from
all countries
Legal act
Regulation 1422/25
Documents
C065 Permit for invasive alien species in accordance with Art. 8 of Regulation (EU) 1143/2014
Y942 The declared goods are not concerned by Commission Implementing Regulation (EU) 2016/1141
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 26 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.
Austria20%
Belgium6% reduced rate
Bulgaria20%
Croatia25%
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%
Luxembourg17%
Malta0% reduced rate
Netherlands9% reduced rate
Poland8% reduced rate
Portugal23%
Romania11% reduced rate
Slovakia23%
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden25%
TEDB · 26 October 2026
EU: imports by month · HS 0106.19
last 12 months€28.6m+2.6% · previous 12 months
Average import price€72.04 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
600012298HMRC28 February 2025 – 27 February 2028 · 0106 19 00 00
Live Bengal Tigers For breeding not for forming part of a circus, menageries or other similar travelling animal shows
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.
0106 19 00 · Other
This subheading covers all live mammals, with the exception of domestic and non-domestic horses, asses, mules and hinnies (heading 0101), bovine animals (heading 0102), swine (heading 0103), sheep and goats (heading 0104), primates (subheading 0106 11 00), whales, dolphins, porpoises, manatees and dugongs, seals, sea lions and walruses (subheading 0106 12 00), and rabbits and hares (subheadings 0106 14 10 and 0106 14 90).
Examples of the mammals included in this subheading are:
1. stags (fallow) deer, roe-deer, chamois or wild goats (Rupicapra rupicapra), the common or American elk (Alces alces), goat antelopes (goral (Naemorhedus), Hemitragus or pronghorn) and antelopes proper;
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
—
2025
unchanged
Free
—
2024
unchanged
Free
—
2023
unchanged
Free
—
2022
unchanged
Free
—
2021
unchanged
Free
—
2020
unchanged
Free
—
2019
Other
Free
—
In the EU Combined Nomenclature, 0106 19 00 is one of 1 line under subheading 0106.19, other live animals, mammals, other.
The third-country duty is free, and quantities are declared in —.
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 0106.19 worth €28.6m (up 3% on the year before), at an average of €72.04 per kg; United States supplied 76%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 3%–20%, the US duty is 0%–4.8%, the Canada duty is free, the Mexico duty is 0%–20%, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 8.5%–12.5%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 0106.19 worth US$111m in 2024; the largest supplier from outside the EU was the United States.
Questions and answers
What is the EU import duty for CN code 0106 19 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Do anti-dumping or other extra duties apply to 0106 19 00?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 0106.19 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$16m), followed by China.
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EU Combined Nomenclature · CN code · 
United States
China
United Kingdom
Belarus
Thailand
Australia
Norway
United Arab Emirates
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
North Macedonia
Nigeria