Subheading · Chapter 01 · Heading 0101
0101.21: Live horses, asses, mules and hinnies: horses, pure-bred breeding animals
Pure-bred breeding horses
Official description Pure-bred breeding animals
0101.21 is the HS subheading for pure-bred breeding horses, under heading 0101 in chapter 01.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0101 21 00 00 Pure-bred breeding animals Freep/st
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 5
- Import controlVeterinary control
- Applies to goods from
- all countries
- Legal act
- 2017/625
- 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))
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ireland | £305.7m | 63.8% | +21% |
 France | £61.3m | 12.8% | +6.7% |
| United Kingdom | £53.6m | 11.2% | -10.6% |
 United States | £20m | 4.2% | +48.4% |
 Germany | £10.8m | 2.2% | +13.7% |
 Belgium | £9.3m | 1.9% | +138.7% |
 Australia | £5.8m | 1.2% | +370.8% |
 Netherlands | £5.2m | 1.1% | -28.5% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$165.6kUS$165.6k+US$2.7m+US$16.5m+> US$176.2m
Exports: 97
- Ireland: US$422.9m
- United Kingdom: US$370.4m
- United States: US$176.2m
- France: US$161.7m
- Australia: US$80.6m
- Germany: US$62.7m
- Belgium: US$50m
- Netherlands: US$40.3m
- Denmark: US$29.5m
- Japan: US$16.5m
- Argentina: US$12.9m
- Spain: US$9.6m
- Sweden: US$8.1m
- New Zealand: US$6.7m
- Canada: US$6.7m
- Chile: US$5.6m
- Italy: US$5.2m
- Switzerland: US$4.7m
- Iceland: US$4.7m
- Brazil: US$4m
- Czechia: US$3.3m
- South Africa: US$2.7m
- Austria: US$2.7m
- Poland: US$2.7m
- Bulgaria: US$2m
- Norway: US$1.9m
- Qatar: US$1.5m
- Portugal: US$1.4m
- Hungary: US$1.3m
- United Arab Emirates: US$1.2m
- Türkiye: US$1.1m
- Mexico: US$855.7k
- Luxembourg: US$800.4k
- Colombia: US$634.6k
- China: US$604.3k
- Tunisia: US$570.7k
- Costa Rica: US$504k
- Latvia: US$483.2k
- Russia: US$477.6k
- Peru: US$453.1k
- Lithuania: US$448.2k
- Finland: US$249.8k
- Ukraine: US$243.2k
- Uruguay: US$241.8k
- Kuwait: US$233.6k
- Morocco: US$197.5k
- Egypt: US$192.1k
- Bahrain: US$165.6k
- Slovakia: US$164.1k
- Belarus: US$163.3k
- Slovenia: US$162.5k
- Panama: US$160.8k
- Cyprus: US$111.9k
- South Korea: US$110.6k
- Uzbekistan: US$88.1k
- Thailand: US$86.5k
- Guatemala: US$84.1k
- Tanzania: US$80.3k
- Ecuador: US$61.7k
- Greece: US$60.3k
Trade value (US$) no reported trade < US$348.3kUS$348.3k+US$2.6m+US$16m+> US$94.3m
Imports: 131
- United Kingdom: US$485.7m
- Ireland: US$270.7m
- United States: US$157.3m
- Japan: US$94.3m
- France: US$76.9m
- Australia: US$58.1m
- Hong Kong SAR China: US$53.5m
- Germany: US$34.1m
- Saudi Arabia: US$24.4m
- United Arab Emirates: US$23.4m
- Belgium: US$19.2m
- Denmark: US$17.5m
- New Zealand: US$16.7m
- Netherlands: US$16m
- Sweden: US$14m
- Switzerland: US$13.8m
- Italy: US$12.6m
- Poland: US$8.6m
- Brazil: US$8.5m
- Canada: US$8m
- Mexico: US$7.8m
- Spain: US$7m
- India: US$6.6m
- Portugal: US$5.7m
- Czechia: US$5.5m
- Türkiye: US$5m
- Argentina: US$4.3m
- Pakistan: US$3.9m
- Qatar: US$3.7m
- Iran: US$3.3m
- Hungary: US$3.3m
- China: US$2.7m
- Austria: US$2.6m
- Kyrgyzstan: US$2.2m
- Norway: US$2m
- South Korea: US$1.9m
- Libya: US$1.8m
- South Africa: US$1.7m
- Chile: US$1.5m
- Egypt: US$1.5m
- Slovakia: US$1.4m
- Kazakhstan: US$1.2m
- Malta: US$1.2m
- Morocco: US$1.1m
- Uruguay: US$1m
- Colombia: US$1m
- Luxembourg: US$922k
- Israel: US$859.3k
- Finland: US$802.3k
- Bulgaria: US$669.4k
- Dominican Republic: US$567.5k
- Costa Rica: US$560.7k
- Ecuador: US$556.2k
- Serbia: US$503.1k
- Croatia: US$484.1k
- Kuwait: US$477.9k
- Greece: US$477.3k
- Honduras: US$464.5k
- Romania: US$462.2k
- Paraguay: US$442.3k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Ireland | US$422.9m | 28% |
| 2 | United Kingdom | US$370.4m | 24.5% |
| 3 | United States | US$176.2m | 11.7% |
| 4 | France | US$161.7m | 10.7% |
| 5 | Australia | US$80.6m | 5.3% |
| 6 | Germany | US$62.7m | 4.2% |
| 7 | Belgium | US$50m | 3.3% |
| 8 | Netherlands | US$40.3m | 2.7% |
| 9 |  Denmark | US$29.5m | 2% |
| 10 |  Japan | US$16.5m | 1.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United Kingdom | US$485.7m | 32.2% |
| 2 | Ireland | US$270.7m | 17.9% |
| 3 | United States | US$157.3m | 10.4% |
| 4 | Japan | US$94.3m | 6.2% |
| 5 | France | US$76.9m | 5.1% |
| 6 | Australia | US$58.1m | 3.8% |
| 7 |  Hong Kong SAR China | US$53.5m | 3.5% |
| 8 | Germany | US$34.1m | 2.3% |
| 9 |  Saudi Arabia | US$24.4m | 1.6% |
| 10 |  United Arab Emirates | US$23.4m | 1.6% |
Binding rulings for similar goods 2
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.
Subheading 0101.21 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 0101.21; the duty is duty-free.
Goods from 154 countries can enter the UK at a preferential rate instead of the standard Free; 154 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported pure-bred breeding horses worth £479.1m (up 16% on the year before), at an average of £136.65 per kg; Ireland supplied 64%, followed by France.
World trade in pure-bred breeding horses reached US$1.5bn in 2024, up 0.4% on 2023.
Ireland was the largest exporter with 28% of the total, ahead of the United Kingdom.
Questions and answers
What is the HS code for live horses, asses, mules and hinnies: horses, pure-bred breeding animals?
Live horses, asses, mules and hinnies: horses, pure-bred breeding animals fall under HS subheading 0101.21, part of heading 0101, in section I of the Harmonized System.
What is the import duty on live horses, asses, mules and hinnies in the UK?
Under the UK Global Tariff, imports under 0101.21 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on live horses, asses, mules and hinnies in the EU?
Under the EU Combined Nomenclature, imports under 0101.21 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most live horses, asses, mules and hinnies?
Ireland, with US$422.9m in 2024 (28% of world exports).
Which countries can export pure-bred breeding horses to the UK duty-free?
154 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on pure-bred breeding horses?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import pure-bred breeding horses from?
In the 12 months to August 2026, the largest suppliers were Ireland (64%), France (13%) and United Kingdom (11%), out of total imports of £479.1m.