Subheading · Chapter 01 · Heading 0101
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
Rates by national line · UK Global Tariff
UK lines →- 0101 29 00 00 Other p/st
- 0101 29 10 00 For slaughter p/st
- 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
- Import controlImport control - CITES
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 10% |
| 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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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–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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £30.3m | 43.5% | +27.1% | |
| £21m | 30.2% | +49.8% | |
| £4.7m | 6.8% | +70.8% | |
| £4.4m | 6.4% | +121.1% | |
| £2.9m | 4.2% | -19.7% | |
| £2m | 2.9% | +170.4% | |
| £1.2m | 1.7% | -31.2% | |
| £395k | 0.6% | +16.9% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$357kUS$357k+US$4m+US$71m+> US$140m
Exports: 102
- China: US$901m
- Germany: US$305m
- Netherlands: US$207m
- Belgium: US$140m
- United States: US$119m
- United Kingdom: US$107m
- France: US$98m
- Australia: US$97m
- New Zealand: US$97m
- Ireland: US$94m
- Canada: US$71m
- Argentina: US$20m
- Poland: US$19m
- Sweden: US$18m
- Switzerland: US$15m
- Spain: US$14m
- Italy: US$11m
- Japan: US$11m
- Denmark: US$9m
- Bahrain: US$8m
- Chile: US$7m
- Portugal: US$6m
- Brazil: US$6m
- Mexico: US$6m
- Iceland: US$5m
- Kazakhstan: US$4m
- Norway: US$3m
- Russia: US$3m
- Slovenia: US$3m
- Hungary: US$2m
- Romania: US$2m
- Czechia: US$2m
- United Arab Emirates: US$2m
- Macao SAR China: US$2m
- South Africa: US$2m
- Hong Kong SAR China: US$1m
- Singapore: US$1m
- Luxembourg: US$1m
- Lithuania: US$1m
- Slovakia: US$1m
- Bulgaria: US$1m
- Kyrgyzstan: US$1m
- Qatar: US$902k
- Austria: US$788k
- Croatia: US$756k
- Zimbabwe: US$756k
- Kuwait: US$705k
- Saudi Arabia: US$515k
- Azerbaijan: US$401k
- South Korea: US$393k
- Uruguay: US$357k
- Morocco: US$343k
- Türkiye: US$224k
- Jordan: US$207k
- Peru: US$178k
- Greece: US$141k
- Ukraine: US$129k
- Niger: US$118k
- Colombia: US$116k
- Barbados: US$105k
Trade value (US$) no reported trade < US$304kUS$304k+US$3m+US$29m+> US$70m
Imports: 135
- Hong Kong SAR China: US$1bn
- United States: US$558m
- Australia: US$110m
- Switzerland: US$89m
- United Kingdom: US$70m
- Mexico: US$67m
- Canada: US$59m
- Japan: US$59m
- Italy: US$45m
- Netherlands: US$33m
- United Arab Emirates: US$33m
- Ireland: US$30m
- New Zealand: US$30m
- Germany: US$29m
- China: US$27m
- Belgium: US$26m
- France: US$21m
- South Korea: US$14m
- Saudi Arabia: US$10m
- Spain: US$10m
- Sweden: US$10m
- Qatar: US$9m
- Norway: US$9m
- Israel: US$5m
- Uzbekistan: US$5m
- Czechia: US$4m
- South Africa: US$4m
- Denmark: US$3m
- Poland: US$3m
- Brazil: US$3m
- Kuwait: US$3m
- Portugal: US$3m
- Kyrgyzstan: US$3m
- Hungary: US$3m
- Uruguay: US$2m
- Romania: US$2m
- Thailand: US$2m
- Kazakhstan: US$2m
- Philippines: US$2m
- Egypt: US$2m
- Chile: US$2m
- Peru: US$2m
- Türkiye: US$2m
- Luxembourg: US$2m
- Singapore: US$2m
- Austria: US$2m
- Ecuador: US$1m
- Colombia: US$1m
- Argentina: US$1m
- Bahrain: US$1m
- India: US$1m
- Malaysia: US$881k
- Jordan: US$798k
- Indonesia: US$785k
- Morocco: US$703k
- Greece: US$635k
- Panama: US$631k
- Bulgaria: US$622k
- Finland: US$580k
- Taiwan: US$576k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$901m | 37.1% | |
| 2 | US$305m | 12.6% | |
| 3 | US$207m | 8.5% | |
| 4 | US$140m | 5.7% | |
| 5 | US$119m | 4.9% | |
| 6 | US$107m | 4.4% | |
| 7 | US$98m | 4% | |
| 8 | US$97m | 4% | |
| 9 | US$97m | 4% | |
| 10 | US$94m | 3.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1bn | 41.2% | |
| 2 | US$558m | 23% | |
| 3 | US$110m | 4.5% | |
| 4 | US$89m | 3.7% | |
| 5 | US$70m | 2.9% | |
| 6 | US$67m | 2.8% | |
| 7 | US$59m | 2.4% | |
| 8 | US$59m | 2.4% | |
| 9 | US$45m | 1.9% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 10% | 2023 | ||
| 30% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 2% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 43% | 40% – 45% | 2022 · HS 2017 | |
| 5% | 2021 · HS 2017 | ||
| 43% | 40% – 45% | 2023 | |
| 10% | 2023 | ||
| 25% | 2023 | ||
| 0% | 2022 | ||
| 15% | 10% – 20% | 2023 · HS 2017 | |
| 0% | 2022 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 9% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 40% | 2023 · HS 2017 | ||
| 8% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 10% | 2022 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5.8% | 0% – 12% | 2023 | |
| 5% | 2023 | ||
| 6% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 20% | 0% – 40% | 2023 · HS 2012 | |
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 43% | 40% – 45% | 2023 · HS 2017 | |
| 0% | 2020 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 33% | 26% – 40% | 2020 · HS 2017 | |
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 16%* | 1.1% – 45% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 13% | 10% – 20% | 2023 · HS 2017 | |
| 4% | 2021 · HS 2017 | ||
| 7.5% | 0% – 15% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 40% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 9.2%* | 3.3% – 15% | 2023 | |
| 0% | 2023 | ||
| 3% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2023 | ||
| 0% | 2023 | ||
| 20% | 0% – 40% | 2023 | |
| 20% | 0% – 40% | 2023 · HS 2012 | |
| 0% | 2021 · HS 2017 | ||
| 20% | 0% – 40% | 2023 | |
| 25% | 2021 · HS 2017 | ||
| 11%* | 0.7% – 29% | 2023 | |
| 5% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 21% | 2.5% – 40% | 2023 · HS 2012 | |
| 30% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 0% – 10% | 2023 | |
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 5% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 0101.29 | unchanged |
| 2012 | 0101.29 | unchanged |
| 2007 | 0101.90 | changed |
| 2002 | 0101.90 | changed |
| 1996 | 0101.19, 0101.20 | changed |
| 1992 | 0101.19, 0101.20 | changed |
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
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.
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
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.