Subheading · Chapter 01 · Heading 0101

0101.90

0101.90: Live horses, asses, mules and hinnies: other

Official description Other

0101.90 is a six-digit subheading of heading 0101, live horses, asses, mules and hinnies, chapter 01.

What you pay

Importing into UK

Customs duty 10% standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0101 90 00 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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 3

  • 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)

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–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
DCTS Standard Indonesia 6.5%

UK: imports by month

last 12 months£26k-74.6% · previous 12 months
Average import price£12.84 per kg
Feb 2024: £5kJul 2024: £2kOct 2024: £24kMar 2025: £2kAug 2025: £75kApr 2026: £21kJun 2026: £5k
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Belgium £16k 63.5% —
United States £9k 36.5% —
Denmark £0 0% -100%
France £0 0% -100%

Same subheading in other tariffs

World trade in 2024

0101.90 · US$17.2m

Trade value (US$) no reported trade < US$11.7kUS$11.7k+US$114.8k+US$1.3m+> US$2.3m

Exports: 45
  1. United States: US$6.9m
  2. France: US$2.3m
  3. Ireland: US$1.8m
  4. United Kingdom: US$1.8m
  5. Germany: US$1.3m
  6. Netherlands: US$1.1m
  7. Thailand: US$411.6k
  8. Italy: US$321.8k
  9. Spain: US$310.9k
  10. United Arab Emirates: US$146.3k
  11. Belgium: US$114.8k
  12. Portugal: US$104.8k
  13. Mexico: US$94.9k
  14. Zimbabwe: US$88.7k
  15. Denmark: US$72.7k
  16. Russia: US$53.4k
  17. Czechia: US$46.3k
  18. Canada: US$35.2k
  19. Niger: US$27.9k
  20. Finland: US$16.4k
  21. Norway: US$13.1k
  22. South Africa: US$11.7k
  23. Morocco: US$11k
  24. Australia: US$9.1k
  25. Cyprus: US$8.3k
  26. Uruguay: US$6k
  27. Guatemala: US$3.9k
  28. Qatar: US$3.8k
  29. Switzerland: US$3.5k
  30. Chile: US$3.3k
  31. Poland: US$3.3k
  32. Sweden: US$2.6k
  33. Brazil: US$1.4k
  34. Colombia: US$1.3k
  35. Senegal: US$900
  36. Singapore: US$800
  37. Romania: US$700
  38. Slovakia: US$400
  39. China: US$300
  40. Malawi: US$200
  41. Indonesia: US$100
  42. India: US$100
  43. Vietnam: US$100
  44. Austria: US$0
  45. Estonia: US$0

Top exporters

RankCountryValueShare
1 United States US$6.9m 39.9%
2 France US$2.3m 13.5%
3 Ireland US$1.8m 10.7%
4 United Kingdom US$1.8m 10.3%
5 Germany US$1.3m 7.8%
6 Netherlands US$1.1m 6.6%
7 Thailand US$411.6k 2.4%
8 Italy US$321.8k 1.9%
9 Spain US$310.9k 1.8%
10 United Arab Emirates US$146.3k 0.8%

Top importers

RankCountryValueShare
1 Canada US$3.9m 22.5%
2 Ireland US$2.7m 15.7%
3 United States US$1.7m 10.2%
4 Spain US$1.7m 9.8%
5 Singapore US$1.4m 8.3%
6 Morocco US$1m 5.9%
7 France US$668k 3.9%
8 Mexico US$623.7k 3.6%
9 Italy US$452.9k 2.6%
10 India US$416.9k 2.4%

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 →

Subheading 0101.90 is a single line in the UK Global Tariff, where the duty is 10%.

The EU Combined Nomenclature has one tariff line for subheading 0101.90; the duty is 10.9%.

Goods from 168 countries can enter the UK at a preferential rate instead of the standard 10%; 167 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 these goods worth £25.7k (down 75% on the year before), at an average of £12.84 per kg; Belgium supplied 64%, followed by United States.

World trade in these goods reached US$17.2m in 2024, down 69.5% on 2023.

The United States was the largest exporter with 39.9% of the total, ahead of France.

Products classified here

Questions and answers

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

Live horses, asses, mules and hinnies: other fall under HS subheading 0101.90, part of heading 0101, in section I of the Harmonized System.

What is the import duty on live horses, asses, mules and hinnies: other in the UK?

Under the UK Global Tariff, imports under 0101.90 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: other in the EU?

Under the EU Combined Nomenclature, imports under 0101.90 from countries without a preferential agreement are charged at 10.9%. Preferential rates, anti-dumping duties and VAT are not included.

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

The United States, with US$6.9m in 2024 (39.9% of world exports).

Which countries can export these goods to the UK duty-free?

167 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Belgium (64%), United States (37%) and Denmark (0%), out of total imports of £25.7k.