Subheading · Chapter 01 · Heading 0104

0104.20

0104.20: Live sheep and goats: goats

Official description Goats

0104.20 is a six-digit subheading of heading 0104, live sheep and goats, chapter 01.

What you pay

Importing into UK

Customs duty 2% · specific or compound duty standard rate · across 2 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. 0104 20 00 00 Goats p/st
  2. 0104 20 10 00 Pure-bred breeding animals 2%p/st
  3. 0104 20 90 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
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • 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)—2%
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
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

 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
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–Chile agreement Chile 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
DCTS Standard Indonesia 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–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico 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

Same subheading in other tariffs

EU 3.2% Third-country duty 2 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) 2 tariff lines Mexico Free – 20% General (MFN) 3 tariff lines · average 10% Brazil Free General (MFN) 2 tariff lines Argentina Free General (MFN) 3 tariff lines Peru Free General (MFN) 2 tariff lines New Zealand Free General (MFN) 2 tariff lines Japan Free General (MFN) 1 tariff line Taiwan 8.5% General (MFN) 2 tariff lines GCC Free General (MFN) 6 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 – 35% General (MFN) 2 tariff lines · average 17.5% Nigeria 5% – 10% General (MFN) 2 tariff lines · average 7.5%

World trade in 2024

0104.20 · US$95m

Trade value (US$) no reported trade < US$154kUS$154k+US$1m+US$5m+> US$12m

Exports: 60
  1. Iran: US$15m
  2. Sudan: US$12m
  3. India: US$11m
  4. Thailand: US$7m
  5. Australia: US$6m
  6. Somalia: US$5m
  7. New Zealand: US$4m
  8. Uganda: US$4m
  9. Jordan: US$3m
  10. Greece: US$3m
  11. Spain: US$2m
  12. South Africa: US$2m
  13. Syria: US$2m
  14. Tanzania: US$2m
  15. France: US$1m
  16. Italy: US$826k
  17. United States: US$814k
  18. China: US$739k
  19. Angola: US$696k
  20. Netherlands: US$612k
  21. Saudi Arabia: US$597k
  22. Türkiye: US$470k
  23. Oman: US$449k
  24. Kuwait: US$416k
  25. Croatia: US$358k
  26. Romania: US$303k
  27. Cyprus: US$215k
  28. Niger: US$177k
  29. United Arab Emirates: US$155k
  30. Austria: US$154k
  31. Germany: US$139k
  32. Russia: US$127k
  33. Poland: US$109k
  34. Kenya: US$80k
  35. Myanmar (Burma): US$76k
  36. Belgium: US$60k
  37. Ukraine: US$53k
  38. Burkina Faso: US$36k
  39. Luxembourg: US$33k
  40. Hungary: US$26k
  41. Madagascar: US$16k
  42. Moldova: US$16k
  43. Trinidad & Tobago: US$15k
  44. Zambia: US$15k
  45. Côte d’Ivoire: US$8k
  46. United Kingdom: US$8k
  47. Armenia: US$6k
  48. Lesotho: US$5k
  49. Malaysia: US$4k
  50. Botswana: US$3k
  51. Portugal: US$3k
  52. Czechia: US$2k
  53. Kyrgyzstan: US$1k
  54. Mali: US$900
  55. South Sudan: US$500
  56. Switzerland: US$400
  57. Slovakia: US$200
  58. Egypt: US$100
  59. Sweden: US$100
  60. Ireland: US$0

Top exporters

RankCountryValueShare
1 Iran US$15m 16.2%
2 Sudan US$12m 12.1%
3 India US$11m 11.8%
4 Thailand US$7m 7.7%
5 Australia US$6m 6.3%
6 Somalia US$5m 5.7%
7 New Zealand US$4m 4.7%
8 Uganda US$4m 4%
9 Jordan US$3m 3.4%
10 Greece US$3m 3.1%

Top importers

RankCountryValueShare
1 Qatar US$20m 20.7%
2 Saudi Arabia US$17m 17.5%
3 United Arab Emirates US$11m 12.1%
4 Laos US$7m 7.7%
5 China US$7m 7.4%
6 South Africa US$7m 7.1%
7 Spain US$4m 3.8%
8 Kenya US$3m 3%
9 Congo - Kinshasa US$2m 2.3%
10 Kuwait US$2m 1.9%

Import duty on this product around the world 163

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
  • 44number of duty-free countries (MFN)
  • 101%highest: Morocco, Norway, Israel

163

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 2% 2023
Algeria 26% 5% – 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 27% 0% – 40% 2021 · HS 2007
Argentina 1% 0% – 2% 2023 · HS 2017
Armenia 2.5% 0% – 5% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 7.5% 0% – 15% 2023 · HS 2017
Bahrain 0% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 27% 0% – 40% 2022 · HS 2017
Belarus 2.5% 0% – 5% 2021 · HS 2017
Belize 27% 0% – 40% 2023
Benin 7.5% 5% – 10% 2023
Bermuda 0% 2023
Bhutan 0% 2022
Bolivia 7.5% 5% – 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 0% – 10% 2022
Botswana 0% 2023
Brazil 1% 0% – 2% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 7.5% 5% – 10% 2023
Burundi 13% 0% – 25% 2023
Cambodia 3.5% 0% – 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 17% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 5% 0% – 10% 2023
Colombia 7.5% 5% – 10% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 4.5% 0% – 9% 2023
Côte d’Ivoire 7.5% 5% – 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 27% 0% – 40% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 5% 0% – 10% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 5% 0% – 10% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 3.2% 2023
Fiji 0% 2023
Gabon 30% 2023
Gambia 7.5% 5% – 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 7.5% 5% – 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 27% 0% – 40% 2023 · HS 2012
Guatemala 5% 0% – 10% 2023
Guinea 7.5% 5% – 10% 2023
Guinea-Bissau 7.5% 5% – 10% 2023
Guyana 27% 0% – 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 85% 0% – 170% 2022 · HS 2017
Jamaica 27% 0% – 40% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 2.5% 0% – 5% 2023
Kenya 18% 0% – 35% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 2.5% 0% – 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 7.5% 5% – 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 59%* 5% – 100% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 0% – 20% 2023
Malawi 5% 0% – 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 7.5% 5% – 10% 2023
Mauritania 7.5% 5% – 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 0% – 20% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 0% – 10% 2023 · HS 2017
Mongolia 0% 2023
Montserrat 27% 0% – 40% 2023 · HS 2017
Morocco 101% 2.5% – 200% 2023
Mozambique 10% 0% – 20% 2023
Myanmar (Burma) 0% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 5% 0% – 10% 2023
Niger 7.5% 5% – 10% 2023
Nigeria 7.5% 5% – 10% 2023
North Macedonia 18% 0% – 35% 2023
Norway 86%* 2023
Oman 0% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 85% 0% – 170% 2017 · HS 2017
Panama 7.5% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 1% 0% – 2% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 20% 0% – 40% 2023
Qatar 0% 2023
Russia 2.5% 0% – 5% 2021 · HS 2017
Rwanda 13% 0% – 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5.3% 0% – 7% 2023
Senegal 7.5% 5% – 10% 2023
Seychelles 0% 2023
Sierra Leone 7.5% 5% – 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 15% 5% – 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 27% 0% – 40% 2023
St Lucia 27% 0% – 40% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 27% 0% – 40% 2023
Sudan 13% 0% – 25% 2021 · HS 2017
Suriname 27% 0% – 40% 2023 · HS 2007
Switzerland 71%* 6.1% – 120% 2023
Syria 5% 2020 · HS 2012
Tajikistan 2.5% 0% – 5% 2021 · HS 2012
Tanzania 13% 0% – 25% 2023
Thailand 15% 0% – 30% 2023
Togo 7.5% 5% – 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 27% 0% – 40% 2023 · HS 2012
Türkiye 68% 0% – 135% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 13% 0% – 25% 2023
Ukraine 2% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 2% 2023
United States 1.2%* 2023
Uruguay 1% 0% – 2% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 1% 0% – 2% 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% 0% – 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
00122 Goats, live
End use (BEC Rev. 5)
Intermediate goods · BEC 1111
CPC 2.1 product
02123 Goats
ISIC Rev. 4 activity
0144 Raising of sheep and goats

Earlier HS editions

HSCode
20170104.20unchanged
20120104.20unchanged
20070104.20unchanged
20020104.20unchanged
19960104.20unchanged
19920104.20unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 0104.20 covers 2 tariff lines and the duty is 2%. 1 line has a specific or compound duty.

The EU Combined Nomenclature divides subheading 0104.20 into 2 tariff lines; the duty is 3.2%. 1 line has a specific or compound duty.

Goods from 168 countries can enter the UK at a preferential rate instead of the standard 2%; 149 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

World trade in these goods reached US$95m in 2024, down 82.6% on 2023.

Iran was the largest exporter with 16.2% of the total, ahead of Sudan.

Questions and answers

What is the HS code for live sheep and goats: goats?

Live sheep and goats: goats fall under HS subheading 0104.20, part of heading 0104, in section I of the Harmonized System.

What is the import duty on live sheep and goats: goats in the UK?

Under the UK Global Tariff, imports under 0104.20 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on live sheep and goats: goats in the EU?

Under the EU Combined Nomenclature, imports under 0104.20 from countries without a preferential agreement are charged at 3.2%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most live sheep and goats: goats?

Iran, with US$15m in 2024 (16.2% 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 2% applies. Pick a country above to see its rate.

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