Subheading · Chapter 01 · Heading 0101

0101.29

0101.29: Live horses, asses, mules and hinnies: horses, other

Live horses (not pure-bred breeding)

Official description Other

0101.29 is the HS subheading for live horses (not pure-bred breeding), under heading 0101 in chapter 01.

What you pay

Importing into UK

Customs duty 10% · specific or compound duty standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0101 29 00 00 Other p/st
  2. 0101 29 10 00 For slaughter p/st
  3. 0101 29 90 00 Other 10%p/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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionNon preferential duty under end-use Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 2 lines

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 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
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
    Tariff lines
    on 1 of 2 lines
  • 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)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
    Tariff lines
    on 1 of 2 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—10%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, 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–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–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–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–Tunisia agreement Tunisia 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
DCTS Standard Indonesia 6.5%

UK: imports by month

last 12 months£69.7m+33.1% · previous 12 months
Average import price£67.17 per kg
Jan 2024: £2.6mFeb 2024: £3.9mMar 2024: £3.1mApr 2024: £13.7mMay 2024: £9mJun 2024: £3.5mJul 2024: £4.5mAug 2024: £2.9mSept 2024: £1.2mOct 2024: £6.2mNov 2024: £2.3mDec 2024: £2.6mJan 2025: £1mFeb 2025: £2.7mMar 2025: £6mApr 2025: £7.5mMay 2025: £7.7mJun 2025: £9mJul 2025: £3.7mAug 2025: £2.5mSept 2025: £5.4mOct 2025: £3.9mNov 2025: £9.1mDec 2025: £4mJan 2026: £3.2mFeb 2026: £3.4mMar 2026: £5.3mApr 2026: £7.2mMay 2026: £6.8mJun 2026: £11mJul 2026: £7.7mAug 2026: £2.6m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Ireland £30.3m 43.5% +27.1%
France £21m 30.2% +49.8%
Belgium £4.7m 6.8% +70.8%
Germany £4.4m 6.4% +121.1%
Netherlands £2.9m 4.2% -19.7%
United Kingdom £2m 2.9% +170.4%
Argentina £1.2m 1.7% -31.2%
Sweden £395k 0.6% +16.9%

Same subheading in other tariffs

World trade in 2024

0101.29 · US$2.4bn

Trade value (US$) no reported trade < US$357kUS$357k+US$4m+US$71m+> US$140m

Exports: 102
  1. China: US$901m
  2. Germany: US$305m
  3. Netherlands: US$207m
  4. Belgium: US$140m
  5. United States: US$119m
  6. United Kingdom: US$107m
  7. France: US$98m
  8. Australia: US$97m
  9. New Zealand: US$97m
  10. Ireland: US$94m
  11. Canada: US$71m
  12. Argentina: US$20m
  13. Poland: US$19m
  14. Sweden: US$18m
  15. Switzerland: US$15m
  16. Spain: US$14m
  17. Italy: US$11m
  18. Japan: US$11m
  19. Denmark: US$9m
  20. Bahrain: US$8m
  21. Chile: US$7m
  22. Portugal: US$6m
  23. Brazil: US$6m
  24. Mexico: US$6m
  25. Iceland: US$5m
  26. Kazakhstan: US$4m
  27. Norway: US$3m
  28. Russia: US$3m
  29. Slovenia: US$3m
  30. Hungary: US$2m
  31. Romania: US$2m
  32. Czechia: US$2m
  33. United Arab Emirates: US$2m
  34. Macao SAR China: US$2m
  35. South Africa: US$2m
  36. Hong Kong SAR China: US$1m
  37. Singapore: US$1m
  38. Luxembourg: US$1m
  39. Lithuania: US$1m
  40. Slovakia: US$1m
  41. Bulgaria: US$1m
  42. Kyrgyzstan: US$1m
  43. Qatar: US$902k
  44. Austria: US$788k
  45. Croatia: US$756k
  46. Zimbabwe: US$756k
  47. Kuwait: US$705k
  48. Saudi Arabia: US$515k
  49. Azerbaijan: US$401k
  50. South Korea: US$393k
  51. Uruguay: US$357k
  52. Morocco: US$343k
  53. Türkiye: US$224k
  54. Jordan: US$207k
  55. Peru: US$178k
  56. Greece: US$141k
  57. Ukraine: US$129k
  58. Niger: US$118k
  59. Colombia: US$116k
  60. Barbados: US$105k

Top exporters

RankCountryValueShare
1 China US$901m 37.1%
2 Germany US$305m 12.6%
3 Netherlands US$207m 8.5%
4 Belgium US$140m 5.7%
5 United States US$119m 4.9%
6 United Kingdom US$107m 4.4%
7 France US$98m 4%
8 Australia US$97m 4%
9 New Zealand US$97m 4%
10 Ireland US$94m 3.8%

Top importers

RankCountryValueShare
1 Hong Kong SAR China US$1bn 41.2%
2 United States US$558m 23%
3 Australia US$110m 4.5%
4 Switzerland US$89m 3.7%
5 United Kingdom US$70m 2.9%
6 Mexico US$67m 2.8%
7 Canada US$59m 2.4%
8 Japan US$59m 2.4%
9 Italy US$45m 1.9%
10 Netherlands US$33m 1.4%

Import duty on this product around the world 160

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5.9%median duty
  • 43number of duty-free countries (MFN)
  • 43%highest: Barbados, Belize, Guyana

160

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Argentina 2% 2023 · HS 2017
Armenia 5% 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahrain 0% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 43% 40% – 45% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 43% 40% – 45% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 0% 2022
Bolivia 15% 10% – 20% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 2% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 8% 2023
Ecuador 20% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 5.8% 0% – 12% 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 0% – 40% 2023 · HS 2012
Guatemala 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 43% 40% – 45% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 5% 2023
Iran 33% 26% – 40% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 25% 2023
Kuwait 0% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 16%* 1.1% – 45% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 13% 10% – 20% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 7.5% 0% – 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 40% 2023 · HS 2017
Morocco 10% 2023
Mozambique 20% 2023
Myanmar (Burma) 0% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 9.2%* 3.3% – 15% 2023
Oman 0% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 0% 2023
Paraguay 2% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 0% 2023
Russia 5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 20% 0% – 40% 2023
St Lucia 20% 0% – 40% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 20% 0% – 40% 2023
Sudan 25% 2021 · HS 2017
Switzerland 11%* 0.7% – 29% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 0% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 21% 2.5% – 40% 2023 · HS 2012
Türkiye 30% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 5% 0% – 10% 2023
United States 0% 2023
Uruguay 2% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 2% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 0% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
0015 Horses, asses, mules & hinnies, live
End use (BEC Rev. 5)
Intermediate goods · BEC 1111
CPC 2.1 product
02131 Horses
ISIC Rev. 4 activity
0142 Raising of horses and other equines

Earlier HS editions

HSCode
20170101.29unchanged
20120101.29unchanged
20070101.90changed
20020101.90changed
19960101.19, 0101.20changed
19920101.19, 0101.20changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

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.

  • N274573 U.S. CBP 4 May 2016 · 0101.29.00.90

    The tariff classification of Live Horses and Animal Feed from Germany

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 0101.29 covers 2 tariff lines and the duty is 10%.

The EU Combined Nomenclature divides subheading 0101.29 into 2 tariff lines; the duty is between 0% and 11.5% (average 5.8%). 1 of them is duty-free.

Goods from 170 countries can enter the UK at a preferential rate instead of the standard 10%; 152 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 live horses (not pure-bred breeding) worth £69.7m (up 33% on the year before), at an average of £67.17 per kg; Ireland supplied 44%, followed by France.

World trade in live horses (not pure-bred breeding) reached US$2.4bn in 2024, up 10.8% on 2023.

China was the largest exporter with 37.1% of the total, ahead of Germany.

Questions and answers

What is the HS code for live horses, asses, mules and hinnies: horses, other?

Live horses, asses, mules and hinnies: horses, other fall under HS subheading 0101.29, 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 0101.29 from countries without a preferential agreement are charged at 10%. 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 0101.29 from countries without a preferential agreement are charged at 0% to 11.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most live horses, asses, mules and hinnies?

China, with US$901m in 2024 (37.1% of world exports).

Which countries can export live horses (not pure-bred breeding) to the UK duty-free?

152 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 10% applies. Pick a country above to see its rate.

Is there anti-dumping duty on live horses (not pure-bred breeding)?

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 live horses (not pure-bred breeding) from?

In the 12 months to August 2026, the largest suppliers were Ireland (44%), France (30%) and Belgium (7%), out of total imports of £69.7m.

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