Heading · Chapter 01
0104: Live sheep and goats
2 subheadings make up heading 0104 in chapter 01 (live animals).
Duty rates compared
UK Free – 2% Third-country duty 5 tariff lines · average 1% · 3× specific or compound duty 
EU Free – 3.2% Third-country duty 5 tariff lines · average 1.6% · 3× specific or compound duty 
Türkiye Free – 135% Third-country duty 6 tariff lines · average 58.3% 
USA Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Canada Free Third-country duty 4 tariff lines 
Mexico Free – 20% Third-country duty 6 tariff lines · average 8.3% 
Brazil Free Third-country duty 5 tariff lines 
Argentina Free Third-country duty 7 tariff lines 
Peru Free Third-country duty 4 tariff lines 
New Zealand Free Third-country duty 4 tariff lines 
Japan Free Third-country duty 2 tariff lines 
Taiwan 8.5% Third-country duty 3 tariff lines 
GCC Free Third-country duty 12 tariff lines 
Switzerland specific or compound duty Third-country duty 6 tariff lines 
Norway specific or compound duty Third-country duty 2 tariff lines 
North Macedonia Free – 35% Third-country duty 5 tariff lines · average 21% 
Nigeria 5% – 10% Third-country duty 4 tariff lines · average 7.5% Subheadings 2
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$11m+US$63m+> US$245m
Exports: 87
- Sudan: US$727m
- Somalia: US$294m
- Spain: US$245m
- Romania: US$244m
- Iran: US$153m
- Jordan: US$127m
- Djibouti: US$82m
- Portugal: US$74m
- Hungary: US$63m
- Georgia: US$51m
- Australia: US$48m
- France: US$38m
- Syria: US$27m
- Kyrgyzstan: US$23m
- United Kingdom: US$22m
- Armenia: US$19m
- India: US$18m
- Serbia: US$16m
- Burkina Faso: US$13m
- Saudi Arabia: US$13m
- Netherlands: US$12m
- United Arab Emirates: US$11m
- Oman: US$11m
- South Africa: US$10m
- New Zealand: US$8m
- Thailand: US$7m
- Ireland: US$6m
- Greece: US$6m
- Uganda: US$5m
- Türkiye: US$4m
- Mongolia: US$4m
- Germany: US$4m
- Kazakhstan: US$3m
- Poland: US$3m
- Slovakia: US$3m
- Togo: US$3m
- Moldova: US$2m
- Austria: US$2m
- Italy: US$2m
- Russia: US$2m
- Kenya: US$2m
- Czechia: US$2m
- Cyprus: US$2m
- Tanzania: US$2m
- United States: US$2m
- Ukraine: US$2m
- Estonia: US$2m
- Croatia: US$2m
- Bulgaria: US$958k
- Latvia: US$895k
- China: US$888k
- Angola: US$787k
- Canada: US$661k
- Belgium: US$586k
- Kuwait: US$569k
- Niger: US$477k
- Lithuania: US$452k
- Qatar: US$396k
- Ghana: US$395k
- Nigeria: US$205k
Trade value (US$) no reported trade < US$271kUS$271k+US$5m+US$22m+> US$114m
Imports: 134
- Saudi Arabia: US$1bn
- Morocco: US$157m
- Jordan: US$140m
- Kuwait: US$139m
- Qatar: US$114m
- Italy: US$83m
- Israel: US$66m
- South Africa: US$45m
- Libya: US$37m
- Germany: US$31m
- Uzbekistan: US$27m
- France: US$26m
- Greece: US$25m
- Spain: US$22m
- Ireland: US$22m
- United Arab Emirates: US$21m
- Azerbaijan: US$18m
- Bahrain: US$18m
- Croatia: US$15m
- Palestinian Territories: US$14m
- China: US$13m
- Netherlands: US$12m
- Ghana: US$10m
- Hungary: US$9m
- Iraq: US$8m
- Algeria: US$8m
- Lebanon: US$8m
- Bosnia & Herzegovina: US$8m
- Laos: US$7m
- Côte d’Ivoire: US$7m
- Montenegro: US$7m
- Türkiye: US$6m
- Albania: US$6m
- Portugal: US$5m
- Bulgaria: US$5m
- Malaysia: US$5m
- Kenya: US$3m
- Belgium: US$3m
- Cyprus: US$3m
- Congo - Kinshasa: US$2m
- Austria: US$2m
- Indonesia: US$2m
- Oman: US$2m
- South Korea: US$2m
- South Sudan: US$2m
- Mauritius: US$2m
- Georgia: US$1m
- Russia: US$1m
- Romania: US$891k
- Lesotho: US$844k
- Iran: US$797k
- Botswana: US$662k
- Nepal: US$661k
- United States: US$651k
- Tanzania: US$624k
- Serbia: US$620k
- Moldova: US$565k
- Poland: US$533k
- North Macedonia: US$448k
- Nigeria: US$375k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Sudan | US$727m | 29.4% |
| 2 |  Somalia | US$294m | 11.9% |
| 3 |  Spain | US$245m | 9.9% |
| 4 |  Romania | US$244m | 9.9% |
| 5 |  Iran | US$153m | 6.2% |
| 6 |  Jordan | US$127m | 5.1% |
| 7 |  Djibouti | US$82m | 3.3% |
| 8 |  Portugal | US$74m | 3% |
| 9 |  Hungary | US$63m | 2.6% |
| 10 |  Georgia | US$51m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Saudi Arabia | US$1bn | 52.3% |
| 2 |  Morocco | US$157m | 6.3% |
| 3 | Jordan | US$140m | 5.7% |
| 4 |  Kuwait | US$139m | 5.6% |
| 5 |  Qatar | US$114m | 4.6% |
| 6 |  Italy | US$83m | 3.4% |
| 7 |  Israel | US$66m | 2.7% |
| 8 |  South Africa | US$45m | 1.8% |
| 9 |  Libya | US$37m | 1.5% |
| 10 |  Germany | US$31m | 1.2% |
In the UK Global Tariff, heading 0104 covers 5 tariff lines and the duty is between 0% and 2%. 1 of them is duty-free. 3 lines have a specific or compound duty.
The EU Combined Nomenclature divides heading 0104 into 5 tariff lines; the duty is between 0% and 3.2% (average 1.6%). 1 of them is duty-free. 3 lines have a specific or compound duty.
In the Turkish Customs Tariff Schedule, heading 0104 covers 6 tariff lines and the duty is between 0% and 135%. 2 of them are duty-free.
The Harmonized Tariff Schedule of the United States divides heading 0104 into 2 tariff lines; the duty is duty-free. 1 line has a specific or compound duty.
In the Customs Tariff of Canada, heading 0104 covers 4 tariff lines and the duty is duty-free.
The Mexican Tariff (TIGIE) divides heading 0104 into 6 tariff lines; the duty is between 0% and 20% (average 8.3%). 2 of them are duty-free.
In the Brazilian Tariff (NCM/TEC), heading 0104 covers 5 tariff lines and the duty is duty-free.
The Argentine Tariff (NCM-SIM) divides heading 0104 into 7 tariff lines; the duty is duty-free.
In the Customs Tariff of Peru, heading 0104 covers 4 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand divides heading 0104 into 4 tariff lines; the duty is duty-free.
In the Customs Tariff Schedules of Japan, heading 0104 covers 2 tariff lines and the duty is duty-free.
The Customs Import Tariff of Taiwan divides heading 0104 into 3 tariff lines; the duty is 8.5%.
In the GCC Common Customs Tariff, heading 0104 covers 12 tariff lines and the duty is duty-free.
In the Swiss Customs Tariff (Tares) all 6 lines under heading 0104 carry a specific or compound duty rather than a percentage.
In the Customs Tariff of Norway all 2 lines under heading 0104 carry a specific or compound duty rather than a percentage.
The Customs Tariff of North Macedonia divides heading 0104 into 5 tariff lines; the duty is between 0% and 35% (average 21%). 2 of them are duty-free.
In the ECOWAS Common External Tariff (Nigeria), heading 0104 covers 4 tariff lines and the duty is between 5% and 10%.
World trade in heading 0104 goods reached US$2bn in 2024, down 16.5% on 2023.
Sudan was the largest exporter with 29.4% of the total, ahead of Somalia.
Saudi Arabia imported the most (US$1bn).
The United Kingdom ranked 15th among 87 exporters with US$22m.
The United Kingdom imported US$100k.
Questions and answers
What is the HS code for live sheep and goats?
Live sheep and goats fall under HS heading 0104, part of chapter 01, in section I of the Harmonized System.
What is the import duty on live sheep and goats in the UK?
Under the UK Global Tariff, imports under 0104 from countries without a preferential agreement are charged at 0% to 2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on live sheep and goats in the EU?
Under the EU Combined Nomenclature, imports under 0104 from countries without a preferential agreement are charged at 0% to 3.2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most live sheep and goats?
Sudan, with US$727m in 2024 (29.4% of world exports).