EU Combined Nomenclature · CN code · HS 2309.10

2309 10 15: Dog and cat food, retail: Containing not less than 50 % but less than 75 % by weight of milk products

Dog and cat food, retail

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

2309 Preparations of a kind used in animal feeding:
2309 10 Dog or cat food, put up for retail sale:
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 17023050, 17023090, 17024090, 17029050 and 21069055 or milk products:
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup:
Containing no starch or containing 10 % or less by weight of starch:
2309 10 15 Containing not less than 50 % but less than 75 % by weight of milk products

Country of origin Valid on

What you pay

Importing into EU

Customs duty 730 €/t standard rate depends on the country of origin

Additional duties and charges 5 additional measures Import requirements: 5

VAT standard rate of the member state of import, 17% to 27%

Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 7

Anti-dumping dutyDefinitive anti-dumping duty

Applies to goods from: China
Legal act: Regulation 2101/26

Rates for named exporters (13)

Company	Rate
Sanjia Group: - Jiujiang Tiantai Food Co., Ltd. - Yantai Oriental Protein Tech Co., Ltd High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88BQ	40.5%
Yantai Shuangta Food Co. Ltd. 88BR	67.1%
Anhui Wanshen Biotechnology Co., Ltd. High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88BS	40.5%
Jianyuan Group: - HENGYUAN BIOTECHNOLOGY CO., LTD., - JIANYUAN INTERNATIONAL CO., LTD. High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88BT	40.5%
Linyi Yuwang Vegetable Protein Co., Ltd. High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88BU	40.5%
SHANDONG FURUN BIOTECHNOLOGY CO., LTD High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88BV	40.5%
SHANDONG HUA-THAI FOODPRODUCTS CO., LTD. High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88BW	40.5%
Shandong Jindu Talin Foods Co.,Ltd. High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88BX	40.5%
YANTAI T.FULL BIOTECH CO.,LTD. High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88BY	40.5%
Yosin Biotechnology (Yantai) Co., Ltd. High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88BZ	40.5%
ZHAOYUAN XIRIBEN FOOD STUFF CO., LTD High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88CA	40.5%
All other imports originating in the People’s Republic of China High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not 88ZZ	67.1%
Products outside the scope of the proceeding 8G61	Free

Additional dutyAdditional duties 50% 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
Additional dutyAdditional duties 50%

Applies to goods from
Belarus, Russia

Legal act
Regulation 1227/25
Tariff quotaNon preferential tariff quota 7%

Applies to goods from
all countries except Belarus, United Kingdom, Russia

In force
until 31 December 2026

Legal act
Regulation 1988/20
Duty on low-value parcelsLow-value consignment customs duty 3 EUR

Applies to goods from
all countries

In force
until 31 October 2026

Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty 3 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 0382/26
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
Handling feeUnion handling fee 2 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 2108/26
Documents
- Y126 Goods sold in distance sales

Import requirements 6

Import controlVeterinary control
Applies to goods from
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino

Legal act
Regulation 0632/21
Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- 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.
- Y174 Goods with third country origin coming from Iceland, 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.
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlVeterinary control
Applies to goods from
Faroe Islands, Greenland

Legal act
Regulation 0632/21
Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- 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.
- Y174 Goods with third country origin coming from Iceland, 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.
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlImport control on seal products
Applies to goods from
all countries

Legal act
Regulation 1850/15
Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
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
- N954 Movement certificate EUR.1
Import control
Applies to goods from
Ukraine

Legal act
Regulation 0263/22
Documents
- 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
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Tariff quotas

Order number	Origin	In-quota duty	Period	Volume	Balance	Validity
09.0089	All third countries	7%	1 January 2026 – 31 December 2026	1,732,000 kg	1,062,001 kg	Open
09.0817	Norway	Free	1 January 2026 – 31 December 2026	13,000,000 kg	4,002,732 kg	Open

Balances from the Commission’s weekly quota report of 23 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.

Austria 13% reduced rate
Belgium 6% reduced rate
Bulgaria 20%
Croatia 5% reduced rate
Cyprus 19%
Czechia 12% reduced rate
Denmark 25%
Estonia 24%
Finland 13.5% reduced rate
France 5.5% reduced rate
Germany 7% reduced rate
Greece 6% reduced rate
Hungary 27%
Ireland 23%
Italy 22%
Latvia 21%
Lithuania 21%
Luxembourg 3% reduced rate
Malta 0% reduced rate
Netherlands 21%
Poland 23%
Portugal 23%
Romania 11% reduced rate
Slovakia 23%
Slovenia 9.5% reduced rate
Spain 21%
Sweden 25%

TEDB · 24 October 2026

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	730 €/t
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)	Afghanistan, Angola, Bangladesh, Benin and 42 more Afghanistan, 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 more Antigua & 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 more Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna	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–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–Norway agreementQuota	Norway	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	663.57 EUR / t
EU–Chile agreement	Chile	547.5 EUR / t
EU–Mexico agreement	Mexico	0 EUR / t

Footnotes

WTO tariff quota.

EU: imports by month · HS 2309.10

last 12 months€1.6bn-5.5% · previous 12 months

Average import price€3.17 per kg

Preferential rate12%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	€417.1m	25.7%	-10.5%
Thailand	€351.6m	21.6%	-0.7%
United Kingdom	€278.1m	17.1%	-1%
Liechtenstein	€201.5m	12.4%	-2%
Canada	€107.6m	6.6%	-17.2%
Serbia	€78.8m	4.8%	-15.1%
United States	€51.6m	3.2%	-7%
Norway	€38.2m	2.4%	+7.6%

Same subheading in other tariffs

2309.10 Dog or cat food, put up for retail sale

UK Free – 8% Third-country duty 12 tariff lines · average 2.7% · 9× specific or compound duty

Türkiye 8.5% Third-country duty 12 tariff lines

USA Free General (MFN) 1 tariff line

Canada 3.5% Third-country duty 3 tariff lines

Mexico 10% Third-country duty 1 tariff line

Brazil 12.6% Third-country duty 1 tariff line

Argentina 12.6% Third-country duty 2 tariff lines

Peru Free Third-country duty 2 tariff lines

New Zealand 5% Third-country duty 14 tariff lines

Japan Free Third-country duty 5 tariff lines · 2× specific or compound duty

Taiwan 2% Third-country duty 1 tariff line

GCC 5% Third-country duty 1 tariff line

Switzerland specific or compound duty Third-country duty 5 tariff lines

Norway Free Third-country duty 4 tariff lines

North Macedonia 10% Third-country duty 12 tariff lines

Nigeria 20% Third-country duty 1 tariff line

EU lines: 2309.10

Binding rulings for similar goods

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.

N364830 U.S. CBP 23 September 2026 · 2309.10.00.10

The tariff classification of Dog Food from Canada
N362504 U.S. CBP 7 July 2026 · 2309.10.00.90

The tariff classification of Pet Treats from China
N347459 U.S. CBP 4 April 2025 · 2309.10.00.10

The tariff classification of Dairy Based Animal Treats from Spain. Correction to Ruling Number N346535
N346535 U.S. CBP 11 March 2025 · 2309.10.00.10

The tariff classification of Diary Based Animal Treats from Spain. Correction to Ruling Number N344850
600015709 HMRC 9 July 2026 – 8 July 2029 · 2309 10 31 00

The product is a bite-sized soft chew used as a supplement to aid digestion in dogs. It has the following ingredients: potato starch, glycerin, canola oil, garbanzo bean flour, pea flour, inactive brewer's yeast, flaxseed course milled, water, pineapple juice powder, papaya extract, granulated…
600015710 HMRC 9 July 2026 – 8 July 2029 · 2309 10 31 00

The product is a bitesize soft chew supplement used to aid stressed dogs. It has the following ingredients: potato starch, glycerine, canola oil, garbanzo bean flour, pea flour, inactive brewer's yeast, flaxseed course milled, chamomile extract powder, hemp seed powder, hempseed oil, beef…
600010000 HMRC 26 April 2024 – 25 April 2027 · 2309 10 11 00

Product is a 8 oz plastic container of chewy dog treat supplement. They are made from: Brewer’s Yeast Skin & Coat Blend (Vegetable Oil, Dried Bovine Whey Protein Concentrate, Condensed Bovine Whey, Condensed Bovine Whey Solubles, Mono & Diglycerides of Edible Fats or Oils, Sodium Aluminosilicate,…
600010001 HMRC 26 April 2024 – 25 April 2027 · 2309 10 31 00

Product is a 8 oz plastic container of peanut butter biscuit dog treats. They are made from, Buckwheat flour, Peanut butter, Coconut flour, Molasses powder, Coconut oil, Peanut butter powder, Ahiflower oil, Micronized Ahiflower seed, Cinnamon powder, Citric acid and distilled white vinegar, Apple…

15 rulings in total for this code

Legal notes

Note

1. Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Additional notes

1. Subheadings 23031011 and 23031019 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.

Their starch content shall not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009, and their fat content shall not exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009.

2. Subheading 23069005 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:

(a) products of an oil content of less than 3 %:
- starch content: less than 45 %,
- protein content (nitrogen content × 6,25): not less than 11,5 %;
(b) products of an oil content of not less than 3 % and not more than 8 %:
- starch content: less than 45 %,
- protein content (nitrogen content × 6,25): not less than 13 %.

Moreover, such residues shall not contain ingredients which are not obtained from maize grains.

For the determination of the starch and protein content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied.

For the determination of the oil and moisture content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied.

Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.

3. For the purposes of subheadings 23070011, 23070019, 23080011 and 23080019, the following expressions shall have the meanings hereby assigned to them:

‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,
‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
‘% mas’: the symbol for alcoholic strength by mass.

4. For the purposes of subheadings 23091011 to 23091070 and 23099031 to 23099070, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 04032011 to 04032039, 04039011 to 04039069, 17021100, 17021900 and 21069051.

5. Subheading 23099020 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:

screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or
residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.

These products may also contain residues from the extraction of maize germ oil by the wet milling process.

Their starch content shall not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part K, to Regulation (EC) No 152/2009, their fat content shall not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009, and their protein content shall not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Regulation (EC) No 152/2009.

Chapter notes: Chapter 23 →

CN Explanatory Notes

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.

2309 · Preparations of a kind used in animal feeding

See note 1 to this chapter.

As regards milk products, see additional note 4 to this chapter.

The content of milk products, the content of starch and the content of glucose, glucose syrup, maltodextrin and maltodextrin syrup are regardless of their source calculated on the product as received.

As regards starch, glucose and maltodextrin, the following applies:

Where it is not evident whether any starch is present, a qualitative microscopic method or a qualitative colouration test with iodine solution may be used to verify the presence of starch.

For the determination of starch, glucose and maltodextrin content, the amount of total glucose is measured. Total glucose is defined as the sum of all glucose in a sample, including both free glucose originally present and glucose generated by the enzymatic hydrolysis of starch or maltodextrin in the sample, expressed as glucose. Total glucose determination shall be conducted using a modified version of the enzymatic analytical method specified in the Annex to Commission Regulation (EC) No 121/2008 (OJ L 37, 12.2.2008, p. 3). The modification consists of omitting the 40 % ethanol washing step during sample preparation and calculating only the High-Performance Liquid Chromatography (HPLC) results for glucose content (% by weight, see the Annex to Commission Regulation (EC) No 121/2008 (OJ L 37, 12.2.2008, p. 3, point 7.1), which represents total glucose as defined above.

Products with a total glucose content lower than 0,5 % by weight should not be considered as containing starch, glucose or maltodextrin.

Where the total glucose content is more than 9 % by weight, or where it is known that the sample contains 10 % by weight or more of starch, the actual starch content is determined using the polarimetric method (also called the modified Ewers method) laid down in Annex III, part K, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1).

Where the polarimetric method is not applicable, e. g. due to presence in significant amounts of materials such as those listed hereafter, the enzymatic analytical method for the determination of the starch content laid down in the Annex to Commission Regulation (EC) No 121/2008 (OJ L 37, 12.2.2008, p. 3) is to be applied.

The following specific materials are known to give rise to interferences by applying the polarimetric method:

(a) (sugar) beet products such as (sugar) beet pulp, (sugar) beet molasses, (sugar) beet pulp-molassed, (sugar) beet vinasse, (beet) sugar;

(b) citrus pulp;

(d) rape seed; rape seed expeller; rape seed extracted; rape-seed hulls;

(e) sunflower seed; sunflower seed extracted; sunflower seed, partially decorticated, extracted;

(f) copra expeller; copra extracted;

(g) potato pulp;

(h) dehydrated yeast;

(i) products rich in inulin (for example, chips and meal of Jerusalem artichokes);

(j) greaves;

(k) soyabean products.

2309 10 11 to 2309 10 90 · Dog or cat food, put up for retail sale

These subheadings include articles to be chewed by dogs, presented in various shapes (e.g. knots, sticks, etc.) and consisting of hide with other substances added (such as starch, sugar or dry meat). However, products made of 100 % hide that have not undergone any additional preparation for feed purposes are excluded (heading 4205).

General notes to the chapter

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Additional note 3

The potential alcoholic strength by mass is to be calculated by multiplying the mass of the sugars (calculated in kilograms of invert sugar) contained in 100 kg of the product in question by a factor of 0,47.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

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	Containing not less than 50 % but less than 75 % by weight of milk products	730 €/t	—
2025	unchanged	730 €/t	—
2024	unchanged	730 €/t	—
2023	unchanged	730 €/t	—
2022	unchanged	730 €/t	—
2021	unchanged	730 €/t	—
2020	unchanged	730 €/t	—
2019	Containing not less than 50 % but less than 75 % by weight of milk products	730 €/t	—

In the EU Combined Nomenclature, 2309 10 15 is one of 12 lines under subheading 2309.10, dog or cat food, put up for retail sale.

The third-country duty is a specific or compound duty: 730 €/t.

Goods from 121 countries can enter the EU at a preferential rate instead of the standard 730 €/t; 115 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 dog and cat food, retail (HS 2309.10) worth €1.6bn (down 5% on the year before), at an average of €3.17 per kg; China supplied 26%, followed by Thailand.

For the same subheading, the UK duty is 0%–8%, the Türkiye duty is 8.5%, the US duty is free, the Canada duty is 3.5%, the Mexico duty is 10%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 2%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 10% and the Nigeria duty is 20%.

EU member states imported goods of subheading 2309.10 worth US$13bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$313.2m.

Questions and answers

What is the EU import duty for CN code 2309 10 15?

The third-country duty in the EU Combined Nomenclature is 730 €/t; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 2309 10 15?

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.

Do anti-dumping or other extra duties apply to 2309 10 15?

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 2309.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$530.7m), followed by Thailand.

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Typical products

Everyday names, not part of the legal text.