Subheading · Chapter 01 · Heading 0102

0102.90

0102.90: Live bovine animals, other

Official description Other

Subheading 0102.90 belongs to heading 0102 (live bovine animals) in chapter 01.

What you pay

Importing into UK

Customs duty Free · specific or compound duty standard rate · across 4 national lines depends on the country of origin
Additional duties and charges — Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0102 90 00 00 Other p/st
  2. 0102 90 20 00 Pure-bred breeding animals Freep/st
  3. Other p/st
  4. 0102 90 91 00 Domestic species 10.00 % + 77.00 GBP / 100 kgp/st
  5. 0102 90 91 10 Of a weight exceeding 160 kg 10 % + 77 GBP / 100 kgp/st
  6. 0102 90 91 90 Other 10 % + 77 GBP / 100 kgp/st
  7. 0102 90 99 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 - 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 2 of 4 lines
  • 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)—Free
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
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
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–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–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–Switzerland agreementQuota Switzerland Free
UK–Liechtenstein agreementQuota Liechtenstein Free

UK: imports by month

Same subheading in other tariffs

EU Free Third-country duty 3 tariff lines · 1× specific or compound duty Türkiye Free – 135% Third-country duty 3 tariff lines · average 90% 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) 1 tariff line Argentina Free General (MFN) 1 tariff line Peru Free General (MFN) 1 tariff line New Zealand Free General (MFN) 5 tariff lines Japan Free General (MFN) 3 tariff lines · 2× specific or compound duty Taiwan 2.5% – 5% General (MFN) 2 tariff lines · average 3.8% GCC Free General (MFN) 4 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) 7 tariff lines · average 7.1% Nigeria 10% General (MFN) 1 tariff line

World trade in 2024

0102.90 · US$293m

Trade value (US$) no reported trade < US$315kUS$315k+US$5m+US$22m+> US$44m

Exports: 54
  1. Brazil: US$50m
  2. China: US$44m
  3. France: US$43m
  4. Sudan: US$28m
  5. Mexico: US$22m
  6. Netherlands: US$22m
  7. Australia: US$11m
  8. Belgium: US$8m
  9. Djibouti: US$8m
  10. Somalia: US$7m
  11. Spain: US$7m
  12. Luxembourg: US$6m
  13. Slovakia: US$6m
  14. Niger: US$5m
  15. Germany: US$3m
  16. Hungary: US$3m
  17. Burkina Faso: US$3m
  18. Serbia: US$3m
  19. South Africa: US$2m
  20. Estonia: US$2m
  21. United States: US$2m
  22. Denmark: US$1m
  23. Portugal: US$1m
  24. Ireland: US$1m
  25. Romania: US$1m
  26. Guatemala: US$411k
  27. Russia: US$315k
  28. Egypt: US$213k
  29. Kazakhstan: US$149k
  30. Malaysia: US$146k
  31. Botswana: US$133k
  32. Croatia: US$131k
  33. Czechia: US$96k
  34. Poland: US$75k
  35. Canada: US$64k
  36. Lithuania: US$62k
  37. Uruguay: US$56k
  38. Bulgaria: US$51k
  39. Saudi Arabia: US$35k
  40. Barbados: US$27k
  41. Mali: US$4k
  42. Switzerland: US$4k
  43. Pakistan: US$2k
  44. Japan: US$2k
  45. Kenya: US$1k
  46. Peru: US$800
  47. Ecuador: US$500
  48. Nigeria: US$400
  49. Austria: US$200
  50. Italy: US$200
  51. Norway: US$200
  52. Angola: US$100
  53. Mozambique: US$100
  54. Sweden: US$0

Top exporters

RankCountryValueShare
1 Brazil US$50m 17.1%
2 China US$44m 14.9%
3 France US$43m 14.8%
4 Sudan US$28m 9.6%
5 Mexico US$22m 7.6%
6 Netherlands US$22m 7.5%
7 Australia US$11m 3.6%
8 Belgium US$8m 2.9%
9 Djibouti US$8m 2.6%
10 Somalia US$7m 2.3%

Top importers

RankCountryValueShare
1 Türkiye US$41m 14%
2 Egypt US$40m 13.6%
3 Hong Kong SAR China US$37m 12.8%
4 Italy US$37m 12.6%
5 Belgium US$28m 9.6%
6 United States US$22m 7.6%
7 Poland US$10m 3.5%
8 Macao SAR China US$6m 2.1%
9 Croatia US$6m 2%
10 Kuwait US$5m 1.9%

Import duty on this product around the world 162

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
  • 55number of duty-free countries (MFN)
  • 101%highest: Morocco, Norway, Türkiye

162

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 7.3% 2% – 10% 2023
Algeria 22% 5% – 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 13% 0% – 40% 2021 · HS 2007
Argentina 0% 2023 · HS 2017
Armenia 3.3% 0% – 5% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 10% 0% – 15% 2023 · HS 2017
Bahamas 25% 2022
Bahrain 0% 2023
Bangladesh 0% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 3.3% 0% – 5% 2021 · HS 2017
Belize 40% 2023
Benin 10% 2023
Bermuda 0% 2023
Bhutan 0% 2022
Bolivia 0% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Brazil 0% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 13% 0% – 25% 2023
Cambodia 3.5% 0% – 7% 2023 · HS 2017
Cameroon 18% 5% – 30% 2023
Canada 0% 2023
Cape Verde 0% 2023 · HS 2017
Cayman Islands 17% 2021 · HS 2002
Central African Republic 18% 5% – 30% 2023
Chad 18% 5% – 30% 2023
Chile 6% 2023 · HS 2017
China 5% 0% – 10% 2023
Colombia 10% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 18% 5% – 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 4.5% 0% – 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 5% 0% – 10% 2022
Equatorial Guinea 18% 5% – 30% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 18% 5% – 30% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Guatemala 5% 0% – 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 40% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 5% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 2.5% 0% – 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 40% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 3.3% 0% – 5% 2023
Kenya 18% 0% – 35% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 3.3% 0% – 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 87%* 7.7% – 164% 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 1.7% 0% – 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 40% 2023 · HS 2017
Morocco 101% 2.5% – 200% 2023
Mozambique 20% 2023
Myanmar (Burma) 0% 2023 · HS 2017
Namibia 0% 2023
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 5% 0% – 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 7.1% 0% – 15% 2023
Norway 98%* 2023
Oman 0% 2023
Pakistan 3% 2023
Palestinian Territories 0% 2017 · HS 2017
Panama 7.5% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1.5% 0% – 3% 2023
Qatar 0% 2023
Russia 3.3% 0% – 5% 2021 · HS 2017
Rwanda 13% 0% – 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 42% 0% – 89% 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
Suriname 13% 0% – 40% 2023 · HS 2007
Switzerland 60%* 5.3% – 113% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 13% 0% – 25% 2023
Thailand 2.5% 0% – 5% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 40% 2023 · HS 2012
Türkiye 90% 0% – 135% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 13% 0% – 25% 2023
Ukraine 3.3% 0% – 5% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0.3%* 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 0% 2023 · HS 2017
Vietnam 2.5% 0% – 5% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 10% 5% – 15% 2023
Zimbabwe 0.1% 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
02119 Other bovine animals
ISIC Rev. 4 activity
0141 Raising of cattle and buffaloes

Earlier HS editions

HSCode
20170102.90unchanged
20120102.90unchanged
20070102.10, 0102.90changed
20020102.10, 0102.90changed
19960102.10, 0102.90changed
19920102.10, 0102.90changed

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)

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:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 0102.90 into 4 tariff lines; the duty is duty-free. 2 of them are duty-free. 2 lines have a specific or compound duty.

In the EU Combined Nomenclature, subheading 0102.90 covers 3 tariff lines and the duty is duty-free. 2 of them are duty-free. 1 line has a specific or compound duty.

144 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.

In 2024, countries exported these goods worth US$293m (−17.4% year on year).

The largest exporter was Brazil (US$50m), followed by China.

Questions and answers

What is the HS code for live bovine animals, other?

Live bovine animals, other fall under HS subheading 0102.90, part of heading 0102, in section I of the Harmonized System.

What is the import duty on live bovine animals, other in the UK?

Under the UK Global Tariff, imports under 0102.90 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, other in the EU?

Under the EU Combined Nomenclature, imports under 0102.90 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, other?

Brazil, with US$50m in 2024 (17.1% 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.

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