Subheading · Chapter 01 · Heading 0104
0104.10: Live sheep and goats: sheep
Live sheep
Official description Sheep
0104.10 is the HS subheading for live sheep, under heading 0104 in chapter 01.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0104 10 00 00 Sheep p/st
- 0104 10 10 00 Pure-bred breeding animals Freep/st
- Other p/st
- 0104 10 30 00 Lambs (up to a year old) 67 GBP / 100 kgp/st
- 0104 10 80 00 Other 67 GBP / 100 kgp/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
- 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 |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Chile, 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–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–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–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–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 |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 New Zealand | £16k | 65.5% | -79.4% |
 Ireland | £9k | 34.5% | — |
Same subheading in other tariffs
EU
Türkiye
USAWorld trade in 2024
Trade value (US$) no reported trade < US$1.6mUS$1.6m+US$11.6m+US$74.5m+> US$243.8m
Exports: 81
- Sudan: US$715.9m
- Somalia: US$288.8m
- Romania: US$243.8m
- Spain: US$242.6m
- Iran: US$137.2m
- Jordan: US$124m
- Djibouti: US$82m
- Portugal: US$74.5m
- Hungary: US$63.2m
- Georgia: US$50.7m
- Australia: US$42.6m
- France: US$37m
- Syria: US$25m
- Kyrgyzstan: US$23.4m
- United Kingdom: US$22.1m
- Armenia: US$19.5m
- Serbia: US$15.7m
- Burkina Faso: US$12.9m
- Saudi Arabia: US$12m
- Netherlands: US$11.6m
- United Arab Emirates: US$10.9m
- Oman: US$10.3m
- South Africa: US$7.6m
- India: US$7.2m
- Ireland: US$6m
- Mongolia: US$3.7m
- Türkiye: US$3.6m
- Germany: US$3.5m
- New Zealand: US$3.3m
- Kazakhstan: US$3.1m
- Slovakia: US$3.1m
- Poland: US$3m
- Greece: US$3m
- Togo: US$2.8m
- Moldova: US$2.2m
- Austria: US$2.1m
- Russia: US$2m
- Kenya: US$2m
- Czechia: US$1.9m
- Estonia: US$1.6m
- Cyprus: US$1.6m
- Ukraine: US$1.6m
- Italy: US$1.4m
- Croatia: US$1.2m
- Bulgaria: US$958.4k
- Uganda: US$923.3k
- Latvia: US$895.2k
- United States: US$880.5k
- Canada: US$661.4k
- Belgium: US$526k
- Lithuania: US$452.4k
- Qatar: US$396.1k
- Ghana: US$394.5k
- Niger: US$300.1k
- Nigeria: US$204.9k
- Kuwait: US$153.4k
- China: US$149.9k
- North Macedonia: US$143.1k
- Angola: US$90.2k
- Tanzania: US$86.3k
Trade value (US$) no reported trade < US$229.7kUS$229.7k+US$5.5m+US$24.6m+> US$137.2m
Imports: 121
- Saudi Arabia: US$1.3bn
- Morocco: US$156.4m
- Jordan: US$139.4m
- Kuwait: US$137.2m
- Qatar: US$94.7m
- Italy: US$83.3m
- Israel: US$66.2m
- South Africa: US$37.9m
- Libya: US$36.5m
- Germany: US$30.7m
- Uzbekistan: US$26.9m
- France: US$25.5m
- Greece: US$24.6m
- Ireland: US$22.2m
- Spain: US$18.7m
- Azerbaijan: US$18m
- Bahrain: US$16.4m
- Croatia: US$14.7m
- Palestinian Territories: US$13.7m
- Netherlands: US$11.4m
- United Arab Emirates: US$9.9m
- Ghana: US$9.5m
- Hungary: US$9.4m
- Iraq: US$7.8m
- Algeria: US$7.8m
- Bosnia & Herzegovina: US$7.7m
- Lebanon: US$7.6m
- Côte d’Ivoire: US$6.9m
- Montenegro: US$6.8m
- Türkiye: US$5.6m
- China: US$5.5m
- Albania: US$5.3m
- Bulgaria: US$4.6m
- Portugal: US$3.9m
- Belgium: US$2.9m
- Malaysia: US$2.8m
- Cyprus: US$2.7m
- Austria: US$2.4m
- Oman: US$1.8m
- Indonesia: US$1.7m
- Georgia: US$1m
- Russia: US$937.5k
- Romania: US$890.4k
- Iran: US$797.1k
- Mauritius: US$789.3k
- Lesotho: US$771.3k
- South Korea: US$697.9k
- United States: US$650.6k
- South Sudan: US$621.3k
- Serbia: US$617k
- Kenya: US$590.1k
- Poland: US$532.7k
- Moldova: US$531.4k
- Tanzania: US$482.6k
- North Macedonia: US$439k
- Slovakia: US$296.4k
- Singapore: US$270.8k
- Botswana: US$270.3k
- Canada: US$241.8k
- Switzerland: US$231k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Sudan | US$715.9m | 30.1% |
| 2 |  Somalia | US$288.8m | 12.1% |
| 3 |  Romania | US$243.8m | 10.2% |
| 4 |  Spain | US$242.6m | 10.2% |
| 5 |  Iran | US$137.2m | 5.8% |
| 6 |  Jordan | US$124m | 5.2% |
| 7 |  Djibouti | US$82m | 3.4% |
| 8 |  Portugal | US$74.5m | 3.1% |
| 9 |  Hungary | US$63.2m | 2.7% |
| 10 |  Georgia | US$50.7m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Saudi Arabia | US$1.3bn | 53.7% |
| 2 |  Morocco | US$156.4m | 6.6% |
| 3 | Jordan | US$139.4m | 5.9% |
| 4 |  Kuwait | US$137.2m | 5.8% |
| 5 |  Qatar | US$94.7m | 4% |
| 6 |  Italy | US$83.3m | 3.5% |
| 7 |  Israel | US$66.2m | 2.8% |
| 8 |  South Africa | US$37.9m | 1.6% |
| 9 |  Libya | US$36.5m | 1.5% |
| 10 |  Germany | US$30.7m | 1.3% |
The UK Global Tariff divides subheading 0104.10 into 3 tariff lines; the duty is duty-free. 2 lines have a specific or compound duty.
In the EU Combined Nomenclature, subheading 0104.10 covers 3 tariff lines and the duty is duty-free. 2 lines have a specific or compound duty.
148 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 live sheep into the UK came to £24.9k between September 2025 and August 2026 (down 68% on the year before); New Zealand supplied 66%, followed by Ireland.
In 2024, countries exported live sheep worth US$2.4bn (−1.5% year on year).
The largest exporter was Sudan (US$715.9m), followed by Somalia.
Products classified here
Questions and answers
What is the HS code for live sheep and goats: sheep?
Live sheep and goats: sheep fall under HS subheading 0104.10, part of heading 0104, in section I of the Harmonized System.
What is the import duty on live sheep and goats: sheep in the UK?
Under the UK Global Tariff, imports under 0104.10 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 sheep and goats: sheep in the EU?
Under the EU Combined Nomenclature, imports under 0104.10 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 sheep and goats: sheep?
Sudan, with US$715.9m in 2024 (30.1% of world exports).
Which countries can export live sheep to the UK duty-free?
148 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 live sheep from?
In the 12 months to August 2026, the largest suppliers were New Zealand (66%) and Ireland (35%), out of total imports of £24.9k.
Typical products
Everyday names, not part of the legal text.