Subheading · Chapter 01 · Heading 0102
0102.39: Live bovine animals, buffalo, other
Official description Other
0102.39 is a six-digit subheading of heading 0102, live bovine animals, chapter 01.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0102 39 00 00 Other p/st
- 0102 39 10 00 Domestic species 10.00 % + 77.00 GBP / 100 kgp/st
- 0102 39 10 10 Of a weight exceeding 160 kg 10 % + 77 GBP / 100 kgp/st
- 0102 39 10 90 Other 10 % + 77 GBP / 100 kgp/st
- 0102 39 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 4
- 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
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 agreementQuota | 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–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 agreementQuota | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | 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–Norway agreement | Norway | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Denmark | £157k | 100% | -26.2% |
Same subheading in other tariffs
EU Free Third-country duty 2 tariff lines · 1× specific or compound duty 
Türkiye 135% Third-country duty 2 tariff lines 
USA specific or compound duty General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 15% General (MFN) 1 tariff line 
Brazil Free General (MFN) 3 tariff lines 
Argentina Free General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 3 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 1 tariff line 
GCC Free General (MFN) 3 tariff lines 
Switzerland specific or compound duty General (MFN) 4 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia Free – 15% General (MFN) 6 tariff lines · average 8.3% 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$27kUS$27k+US$281k+US$1m+> US$68m
Exports: 33
- Canada: US$68m
- France: US$3m
- Australia: US$3m
- Thailand: US$1m
- Malaysia: US$791k
- Luxembourg: US$615k
- Spain: US$544k
- New Zealand: US$281k
- United States: US$259k
- Lithuania: US$125k
- Switzerland: US$74k
- South Africa: US$64k
- Denmark: US$55k
- Kazakhstan: US$48k
- Belgium: US$46k
- Malawi: US$27k
- Tanzania: US$22k
- Sweden: US$21k
- Angola: US$12k
- Slovakia: US$10k
- Hungary: US$9k
- Germany: US$8k
- Pakistan: US$7k
- North Macedonia: US$3k
- Czechia: US$2k
- Zambia: US$2k
- United Arab Emirates: US$1k
- Romania: US$500
- Netherlands: US$400
- Brazil: US$100
- China: US$100
- South Korea: US$0
- Poland: US$0
Trade value (US$) no reported trade < US$12kUS$12k+US$263k+US$2m+> US$2m
Imports: 38
- United States: US$68m
- Indonesia: US$2m
- Brunei: US$2m
- Italy: US$2m
- Spain: US$1m
- Laos: US$732k
- Belgium: US$615k
- France: US$608k
- South Korea: US$281k
- Malaysia: US$263k
- Mexico: US$190k
- Ukraine: US$125k
- Myanmar (Burma): US$68k
- Zambia: US$64k
- United Kingdom: US$55k
- China: US$48k
- Azerbaijan: US$48k
- Germany: US$16k
- Congo - Kinshasa: US$12k
- Peru: US$12k
- Hungary: US$10k
- Bulgaria: US$10k
- Greece: US$9k
- Bahrain: US$7k
- Luxembourg: US$7k
- Finland: US$5k
- Japan: US$4k
- Serbia: US$3k
- Hong Kong SAR China: US$3k
- Singapore: US$3k
- India: US$2k
- Switzerland: US$2k
- Angola: US$2k
- Ireland: US$1k
- Denmark: US$100
- Marshall Islands: US$100
- Nigeria: US$100
- St Helena: US$100
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Canada | US$68m | 87.9% |
| 2 |  France | US$3m | 3.5% |
| 3 |  Australia | US$3m | 3.3% |
| 4 |  Thailand | US$1m | 1.4% |
| 5 |  Malaysia | US$791k | 1% |
| 6 |  Luxembourg | US$615k | 0.8% |
| 7 |  Spain | US$544k | 0.7% |
| 8 | New Zealand | US$281k | 0.4% |
| 9 | United States | US$259k | 0.3% |
| 10 |  Lithuania | US$125k | 0.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$68m | 88% |
| 2 |  Indonesia | US$2m | 2.4% |
| 3 |  Brunei | US$2m | 2% |
| 4 |  Italy | US$2m | 2% |
| 5 | Spain | US$1m | 1.6% |
| 6 |  Laos | US$732k | 0.9% |
| 7 |  Belgium | US$615k | 0.8% |
| 8 | France | US$608k | 0.8% |
| 9 |  South Korea | US$281k | 0.4% |
| 10 | Malaysia | US$263k | 0.3% |
Import duty on this product around the world 158
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%median duty
- 51number of duty-free countries (MFN)
- 200%highest: Morocco, Türkiye, Norway
158
| Importing country | MFN duty | lines from – to | data 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 | 0% | 2021 · HS 2012 | |
| Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 25% | 2022 | |
 Bahrain | 0% | 2023 | |
 Bangladesh | 0% | 2023 · HS 2017 | |
 Barbados | 40% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 40% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bolivia | 0% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 16%* | 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 | 5% | 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 | 10% | 2023 · HS 2017 | |
 Dominica | 40% | 2023 · HS 2017 | |
 Dominican Republic | 8% | 2023 | |
 Ecuador | 5% | 2023 · HS 2017 | |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 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 | |
 Guatemala | 10% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 40% | 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 | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 40% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 35% | 2023 | |
 Kuwait | 0% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
| Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 32%* | 2.9% – 61% | 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 | 15% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 40% | 2023 · HS 2017 | |
 Morocco | 200% | 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 | 8.3% | 0% – 15% | 2023 |
| Norway | 73%* | 2023 | |
 Oman | 0% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 2% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 0% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 8% | 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 | 27% | 0% – 40% | 2023 |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 40% | 2023 | |
 St Lucia | 40% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 40% | 2023 | |
 Sudan | 25% | 2021 · HS 2017 | |
| Switzerland | 36%* | 3.2% – 68% | 2023 |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
| Thailand | 5% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 40% | 2023 · HS 2012 | |
| Türkiye | 135% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 0% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0.2%* | 2023 | |
 Uruguay | 2% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 2% | 2023 · HS 2017 | |
 Vietnam | 5% | 2023 | |
 Yemen | 10% | 2017 · HS 2017 | |
 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
- 00119 Bovine animals, live, other than pure-bred breeding stock
- End use (BEC Rev. 5)
- Intermediate goods · BEC 1111
- CPC 2.1 product
- 02112 Buffalo
- ISIC Rev. 4 activity
- 0141 Raising of cattle and buffaloes
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0102.39 | unchanged |
| 2012 | 0102.39 | unchanged |
| 2007 | 0102.90 | changed |
| 2002 | 0102.90 | changed |
| 1996 | 0102.90 | changed |
| 1992 | 0102.90 | 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)
In the UK Global Tariff, subheading 0102.39 covers 3 tariff lines and the duty is duty-free. 2 lines have a specific or compound duty.
The EU Combined Nomenclature divides subheading 0102.39 into 2 tariff lines; the duty is duty-free. 1 line has a specific or compound duty.
Goods from 149 countries can enter the UK at a preferential rate instead of the standard Free; 144 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported these goods worth £157k (down 26% on the year before), at an average of £236.05 per kg; Denmark supplied 100%.
World trade in these goods reached US$78m in 2024, down 30.1% on 2023.
Canada was the largest exporter with 87.9% of the total, ahead of France.
Questions and answers
What is the HS code for live bovine animals, buffalo, other?
Live bovine animals, buffalo, other fall under HS subheading 0102.39, part of heading 0102, in section I of the Harmonized System.
What is the import duty on live bovine animals, buffalo, other in the UK?
Under the UK Global Tariff, imports under 0102.39 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, buffalo, other in the EU?
Under the EU Combined Nomenclature, imports under 0102.39 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, buffalo, other?
Canada, with US$68m in 2024 (87.9% of world exports).
Which countries can export these goods to the UK duty-free?
144 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 Denmark (100%), out of total imports of £157k.