Subheading · Chapter 01 · Heading 0102
0102.21: Live bovine animals, cattle, pure-bred breeding animals
Official description Pure-bred breeding animals
Subheading 0102.21 belongs to heading 0102 (live bovine animals) in chapter 01.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0102 21 00 00 Pure-bred breeding animals p/st
- 0102 21 10 00 Heifers (female bovines that have never calved) Freep/st
- 0102 21 30 00 Cows Freep/st
- 0102 21 90 00 Other Freep/st
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
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
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 |
| CPTPP | Brunei, Chile, Malaysia, Mexico | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | 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–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–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–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–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–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ireland | £6.1m | 99.6% | -48.8% |
 Canada | £22k | 0.4% | +155.1% |
| United Kingdom | £0 | 0% | -100% |
 Poland | £0 | 0% | -100% |
Same subheading in other tariffs
EU Free Third-country duty 3 tariff lines 
Türkiye Free Third-country duty 3 tariff lines 
USA Free General (MFN) 1 tariff line Canada Free General (MFN) 2 tariff lines 
Mexico Free General (MFN) 1 tariff line 
Brazil Free General (MFN) 2 tariff lines 
Argentina Free General (MFN) 4 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 2 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan 2.5% General (MFN) 1 tariff line 
GCC Free General (MFN) 2 tariff lines 
Switzerland specific or compound duty General (MFN) 3 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 3 tariff lines 
Nigeria 5% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$706kUS$706k+US$15m+US$58m+> US$89m
Exports: 75
- Bulgaria: US$159m
- France: US$100m
- Germany: US$89m
- Denmark: US$75m
- Austria: US$69m
- Czechia: US$67m
- Netherlands: US$59m
- Hungary: US$58m
- United States: US$58m
- Ireland: US$53m
- Poland: US$41m
- Australia: US$39m
- Thailand: US$31m
- Uruguay: US$23m
- Slovakia: US$22m
- Estonia: US$20m
- Canada: US$19m
- Belgium: US$18m
- Kyrgyzstan: US$15m
- Portugal: US$13m
- Latvia: US$12m
- Uganda: US$11m
- Italy: US$11m
- Spain: US$9m
- Lithuania: US$9m
- Croatia: US$9m
- South Africa: US$7m
- Colombia: US$6m
- Romania: US$6m
- Slovenia: US$5m
- Brazil: US$3m
- Russia: US$3m
- Greece: US$2m
- Somalia: US$2m
- Luxembourg: US$2m
- Tanzania: US$1m
- United Kingdom: US$706k
- Panama: US$486k
- Kenya: US$438k
- Belarus: US$434k
- Oman: US$429k
- Switzerland: US$306k
- South Sudan: US$232k
- Mexico: US$221k
- Angola: US$172k
- Argentina: US$167k
- Zambia: US$162k
- Pakistan: US$146k
- Costa Rica: US$134k
- New Zealand: US$79k
- Botswana: US$66k
- Finland: US$61k
- Serbia: US$61k
- Armenia: US$56k
- Singapore: US$50k
- Malaysia: US$43k
- China: US$40k
- Zimbabwe: US$32k
- Bolivia: US$25k
- Sweden: US$25k
Trade value (US$) no reported trade < US$1mUS$1m+US$7m+US$21m+> US$46m
Imports: 127
- Türkiye: US$354m
- Italy: US$88m
- Morocco: US$46m
- Netherlands: US$46m
- Belgium: US$44m
- Hungary: US$39m
- Poland: US$36m
- Kazakhstan: US$33m
- Spain: US$31m
- Germany: US$27m
- Vietnam: US$27m
- Uzbekistan: US$23m
- South Africa: US$21m
- China: US$20m
- United Kingdom: US$19m
- Malaysia: US$19m
- United States: US$18m
- Qatar: US$13m
- Greece: US$13m
- Congo - Kinshasa: US$12m
- Libya: US$12m
- Austria: US$11m
- Canada: US$10m
- Croatia: US$10m
- Azerbaijan: US$9m
- Egypt: US$9m
- Israel: US$8m
- Serbia: US$8m
- Kuwait: US$7m
- Bulgaria: US$7m
- Pakistan: US$7m
- Bosnia & Herzegovina: US$7m
- Saudi Arabia: US$6m
- Russia: US$6m
- Indonesia: US$6m
- Mexico: US$5m
- Iraq: US$5m
- Albania: US$4m
- North Macedonia: US$4m
- France: US$4m
- Latvia: US$4m
- Romania: US$4m
- Senegal: US$4m
- Ireland: US$4m
- Slovakia: US$4m
- Luxembourg: US$3m
- Ukraine: US$3m
- Algeria: US$3m
- Laos: US$3m
- Philippines: US$3m
- Switzerland: US$3m
- Georgia: US$3m
- Portugal: US$3m
- Zimbabwe: US$2m
- Czechia: US$2m
- Tunisia: US$2m
- United Arab Emirates: US$2m
- Moldova: US$2m
- Estonia: US$2m
- Tanzania: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Bulgaria | US$159m | 13.8% |
| 2 |  France | US$100m | 8.7% |
| 3 |  Germany | US$89m | 7.7% |
| 4 |  Denmark | US$75m | 6.5% |
| 5 |  Austria | US$69m | 6% |
| 6 |  Czechia | US$67m | 5.8% |
| 7 |  Netherlands | US$59m | 5.2% |
| 8 |  Hungary | US$58m | 5% |
| 9 | United States | US$58m | 5% |
| 10 | Ireland | US$53m | 4.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Türkiye | US$354m | 30.7% |
| 2 |  Italy | US$88m | 7.6% |
| 3 |  Morocco | US$46m | 4% |
| 4 | Netherlands | US$46m | 4% |
| 5 |  Belgium | US$44m | 3.8% |
| 6 | Hungary | US$39m | 3.3% |
| 7 | Poland | US$36m | 3.1% |
| 8 |  Kazakhstan | US$33m | 2.9% |
| 9 |  Spain | US$31m | 2.7% |
| 10 | Germany | US$27m | 2.4% |
Import duty on this product around the world 159
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.
- 0%median duty
- 108number of duty-free countries (MFN)
- 129%highest: Liechtenstein, Switzerland, South Korea
159
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
| Argentina | 0% | 2023 · HS 2017 | |
 Armenia | 0% | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahrain | 0% | 2023 | |
 Bangladesh | 0% | 2023 · HS 2017 | |
 Barbados | 0% | 2022 · HS 2017 | |
 Belarus | 0% | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bolivia | 0% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 8.3% | 5% – 10% | 2022 |
 Botswana | 0% | 2023 | |
| Brazil | 0% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 0% | 2023 · HS 2017 | |
 Cameroon | 5% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 0% | 2023 · HS 2017 | |
 Central African Republic | 5% | 2023 | |
 Chad | 5% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 0% | 2023 | |
 Colombia | 5% | 2023 · HS 2017 | |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 5% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 0% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 5% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 0% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 0% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 5% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 0% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 0% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 0% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
| Kazakhstan | 0% | 2023 | |
 Kenya | 0% | 2023 | |
 Kuwait | 0% | 2023 | |
 Kyrgyzstan | 0% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 0% | 2021 · HS 2017 | |
 Liechtenstein | 129%* | 7.6% – 190% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 0% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 25% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 1.7% | 0% – 5% | 2023 · HS 2017 |
 Mongolia | 0% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
| Morocco | 2.5% | 2023 | |
 Mozambique | 0% | 2023 | |
 Myanmar (Burma) | 0% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 56%* | 2023 | |
 Oman | 0% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 0% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 0% | 2023 | |
 Qatar | 0% | 2023 | |
 Russia | 0% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 0% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 0% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 5% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 89% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 0% | 2023 | |
 Sudan | 0% | 2021 · HS 2017 | |
| Switzerland | 90%* | 5.3% – 132% | 2023 |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 1.7% | 0% – 5% | 2021 · HS 2012 |
 Tanzania | 0% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 0% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 0% | 2023 · HS 2017 | |
 Vietnam | 0% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 0% | 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
- 00111 Pure-bred bovine breeding animals, live
- End use (BEC Rev. 5)
- Capital goods · BEC 112010
- CPC 2.1 product
- 02111 Cattle
- ISIC Rev. 4 activity
- 0141 Raising of cattle and buffaloes
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0102.21 | unchanged |
| 2012 | 0102.21 | unchanged |
| 2007 | 0102.10 | changed |
| 2002 | 0102.10 | changed |
| 1996 | 0102.10 | changed |
| 1992 | 0102.10 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
EU deforestation regulation (EUDR)
Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
- Cattle applies from 30 December 2026
Live cattle
Regulation (EU) 2023/1115, Annex I (consolidated text)
The UK Global Tariff divides subheading 0102.21 into 3 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 0102.21 covers 3 tariff lines and the duty is duty-free.
149 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
Imports of these goods into the UK came to £6.2m between September 2025 and August 2026 (down 50% on the year before); Ireland supplied 100%, followed by Canada.
In 2024, countries exported these goods worth US$1.2bn (−3.3% year on year).
The largest exporter was Bulgaria (US$159m), followed by France.
Questions and answers
What is the HS code for live bovine animals, cattle, pure-bred breeding animals?
Live bovine animals, cattle, pure-bred breeding animals fall under HS subheading 0102.21, part of heading 0102, in section I of the Harmonized System.
What is the import duty on live bovine animals, cattle, pure-bred breeding… in the UK?
Under the UK Global Tariff, imports under 0102.21 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 bovine animals, cattle, pure-bred breeding… in the EU?
Under the EU Combined Nomenclature, imports under 0102.21 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 bovine animals, cattle, pure-bred breeding…?
Bulgaria, with US$159m in 2024 (13.8% of world exports).
Which countries can export these goods to the UK duty-free?
149 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.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Ireland (100%), Canada (0%) and United Kingdom (0%), out of total imports of £6.2m.