Subheading · Chapter 23 · Heading 2309
2309.10: Dog or cat food, put up for retail sale
Dog and cat food, retail
2309.10 is the HS subheading for dog and cat food, retail, under heading 2309 in chapter 23.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2309 10 00 00 Dog or cat food, put up for retail sale
- Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products
- Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup
- Containing no starch or containing 10% or less by weight of starch
- 2309 10 11 00 Containing no milk products or containing less than 10% by weight of such products Free
- 2309 10 13 00 Containing not less than 10% but less than 50% by weight of milk products 416 GBP / 1000 kg
- 2309 10 15 00 Containing not less than 50% but less than 75% by weight of milk products 610 GBP / 1000 kg
- 2309 10 19 00 Containing not less than 75% by weight of milk products 793 GBP / 1000 kg
- Containing more than 10% but not more than 30% by weight of starch
- 2309 10 31 00 Containing no milk products or containing less than 10% by weight of such products Free
- 2309 10 33 00 Containing not less than 10% but less than 50% by weight of milk products 443 GBP / 1000 kg
- 2309 10 39 00 Containing not less than 50% by weight of milk products 743 GBP / 1000 kg
- Containing more than 30% by weight of starch
- 2309 10 51 00 Containing no milk products or containing less than 10% by weight of such products 85 GBP / 1000 kg
- 2309 10 53 00 Containing not less than 10% but less than 50% by weight of milk products 482 GBP / 1000 kg
- 2309 10 59 00 Containing not less than 50% by weight of milk products 610 GBP / 1000 kg
- 2309 10 70 00 Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products 793 GBP / 1000 kg
- 2309 10 90 00 Other 8%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Tariff quotaNon preferential tariff quota 7%
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2020/1432
- Tariff lines
- on 9 of 12 lines
Import requirements 4
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782, 2017/625
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- 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 on seal products
- Applies to goods from
- all countries
- Legal act
- 2018 No. 1034
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
- Tariff lines
- on 11 of 12 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free – 8% |
| 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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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, New Zealand | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | 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–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–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–Chile agreement | Chile | Free |
| DCTS Standard | Indonesia | 3.3% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £244.7m | 16.9% | +15.1% | |
| £216.3m | 14.9% | +6.2% | |
| £171.7m | 11.8% | +6.4% | |
| £165.5m | 11.4% | -3.8% | |
| £133.2m | 9.2% | -3.3% | |
| £116.5m | 8% | +2.2% | |
| £87.9m | 6.1% | +24.3% | |
| £51.2m | 3.5% | -1.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$356kUS$356k+US$30m+US$300m+> US$2.2bn
Exports: 172
- Germany: US$3.2bn
- Thailand: US$2.7bn
- United States: US$2.5bn
- France: US$2.3bn
- Poland: US$2.2bn
- Netherlands: US$1.7bn
- China: US$1.4bn
- Czechia: US$1.1bn
- Hungary: US$1bn
- Spain: US$767m
- Canada: US$762m
- Italy: US$702m
- Austria: US$629m
- United Kingdom: US$395m
- Switzerland: US$342m
- Lithuania: US$326m
- Belgium: US$300m
- Ireland: US$282m
- Mexico: US$234m
- Denmark: US$203m
- New Zealand: US$203m
- Serbia: US$196m
- Australia: US$194m
- South Korea: US$170m
- Türkiye: US$147m
- Vietnam: US$141m
- Brazil: US$141m
- Argentina: US$136m
- Honduras: US$115m
- Sweden: US$99m
- Cambodia: US$96m
- Slovakia: US$80m
- Russia: US$61m
- Japan: US$60m
- South Africa: US$56m
- Portugal: US$55m
- Norway: US$54m
- India: US$54m
- Guatemala: US$53m
- Finland: US$34m
- Costa Rica: US$30m
- Romania: US$30m
- Paraguay: US$29m
- Latvia: US$28m
- Ukraine: US$27m
- Estonia: US$25m
- Nepal: US$24m
- Colombia: US$23m
- Taiwan: US$23m
- Greece: US$22m
- Malaysia: US$18m
- El Salvador: US$16m
- Bulgaria: US$13m
- Ecuador: US$12m
- Croatia: US$11m
- Slovenia: US$11m
- Chile: US$10m
- Indonesia: US$9m
- Singapore: US$6m
- San Marino: US$5m
Trade value (US$) no reported trade < US$6mUS$6m+US$65m+US$304m+> US$1bn
Imports: 218
- Germany: US$2.6bn
- United States: US$2.3bn
- United Kingdom: US$1.7bn
- Poland: US$1.6bn
- Canada: US$1.3bn
- France: US$1.2bn
- Italy: US$1bn
- Netherlands: US$794m
- Japan: US$742m
- Belgium: US$698m
- Spain: US$693m
- Czechia: US$637m
- Austria: US$601m
- Australia: US$473m
- China: US$453m
- Hungary: US$409m
- Romania: US$391m
- Switzerland: US$356m
- Sweden: US$335m
- South Korea: US$327m
- Denmark: US$319m
- Portugal: US$304m
- Mexico: US$273m
- Malaysia: US$272m
- Taiwan: US$267m
- Chile: US$250m
- Ukraine: US$246m
- Philippines: US$245m
- Slovakia: US$229m
- Türkiye: US$214m
- Ireland: US$210m
- Greece: US$206m
- New Zealand: US$204m
- Finland: US$175m
- Israel: US$172m
- Indonesia: US$170m
- Russia: US$153m
- Hong Kong SAR China: US$147m
- India: US$137m
- Norway: US$133m
- Croatia: US$125m
- Thailand: US$114m
- United Arab Emirates: US$110m
- Latvia: US$108m
- Colombia: US$107m
- Lithuania: US$103m
- Bulgaria: US$98m
- Costa Rica: US$87m
- Slovenia: US$86m
- Panama: US$82m
- Serbia: US$76m
- Singapore: US$71m
- Saudi Arabia: US$66m
- Guatemala: US$66m
- Kazakhstan: US$65m
- Vietnam: US$64m
- Estonia: US$63m
- South Africa: US$62m
- El Salvador: US$57m
- Belarus: US$55m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$3.2bn | 12.4% | |
| 2 | US$2.7bn | 10.7% | |
| 3 | US$2.5bn | 9.9% | |
| 4 | US$2.3bn | 8.9% | |
| 5 | US$2.2bn | 8.6% | |
| 6 | US$1.7bn | 6.6% | |
| 7 | US$1.4bn | 5.6% | |
| 8 | US$1.1bn | 4.2% | |
| 9 | US$1bn | 3.9% | |
| 10 | US$767m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2.6bn | 10% | |
| 2 | US$2.3bn | 8.8% | |
| 3 | US$1.7bn | 6.7% | |
| 4 | US$1.6bn | 6.3% | |
| 5 | US$1.3bn | 5.2% | |
| 6 | US$1.2bn | 4.6% | |
| 7 | US$1bn | 3.9% | |
| 8 | US$794m | 3.1% | |
| 9 | US$742m | 2.9% | |
| 10 | US$698m | 2.7% |
Import duty on this product around the world 165
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.
- 14%median duty
- 20number of duty-free countries (MFN)
- 45%highest: Ecuador, Egypt, Burundi
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 10% | 2018 · HS 2012 | ||
| 10% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 20% | 2021 · HS 2007 | ||
| 14% | 2023 · HS 2017 | ||
| 10%* | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2022 · HS 2017 | ||
| 10%* | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 20% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 35% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 3.5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 15% | 10% – 20% | 2023 · HS 2017 | |
| 0% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 45% | 2023 · HS 2017 | ||
| 40% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 30% | 2021 · HS 2017 | ||
| 3.2% | 0% – 9.6% | 2023 | |
| 15% | 2023 | ||
| 10% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 1.5% | 0% – 3% | 2022 · HS 2017 | |
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 35% | 2023 | ||
| 20% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 10%* | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 30% | 2021 · HS 2017 | ||
| 5.6%* | 2.7% – 7.9% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 20% | 2023 | ||
| 7.5% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 1.5% | 0% – 3% | 2017 · HS 2017 | |
| 15% | 2023 | ||
| 10% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 10%* | 2021 · HS 2017 | ||
| 35% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2007 | ||
| 5.3%* | 2.6% – 7.5% | 2023 | |
| 30% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 35% | 2023 | ||
| 8% | 7% – 9% | 2023 | |
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 8.5% | 2023 | ||
| 15% | 2017 · HS 2017 | ||
| 35% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 2.7% | 0% – 8% | 2023 | |
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.4% | 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
- 08195 Dog/cat food, put up for retail sale
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 23311 Dog or cat food, put up for retail sale
- ISIC Rev. 4 activity
- 1080 Manufacture of prepared animal feeds
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2309.10 | unchanged |
| 2012 | 2309.10 | unchanged |
| 2007 | 2309.10 | unchanged |
| 2002 | 2309.10 | unchanged |
| 1996 | 2309.10 | unchanged |
| 1992 | 2309.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 15
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N364830 U.S. CBP
The tariff classification of Dog Food from Canada
- N362504 U.S. CBP
The tariff classification of Pet Treats from China
- N347459 U.S. CBP
The tariff classification of Dairy Based Animal Treats from Spain. Correction to Ruling Number N346535
- N346535 U.S. CBP
The tariff classification of Diary Based Animal Treats from Spain. Correction to Ruling Number N344850
- N343367 U.S. CBP
The tariff classification of Dairy Based Dog Treats from Spain
- N344741 U.S. CBP
The tariff classification of Dog Protein Broths from Canada
- 600015709 HMRC
The product is a bite-sized soft chew used as a supplement to aid digestion in dogs. It has the following ingredients: potato starch, glycerin, canola oil, garbanzo bean flour, pea flour, inactive brewer's yeast, flaxseed course milled, water, pineapple juice powder, papaya extract, granulated…
- 600015710 HMRC
The product is a bitesize soft chew supplement used to aid stressed dogs. It has the following ingredients: potato starch, glycerine, canola oil, garbanzo bean flour, pea flour, inactive brewer's yeast, flaxseed course milled, chamomile extract powder, hemp seed powder, hempseed oil, beef…
- 600010000 HMRC
Product is a 8 oz plastic container of chewy dog treat supplement. They are made from: Brewer’s Yeast Skin & Coat Blend (Vegetable Oil, Dried Bovine Whey Protein Concentrate, Condensed Bovine Whey, Condensed Bovine Whey Solubles, Mono & Diglycerides of Edible Fats or Oils, Sodium Aluminosilicate,…
- 600010001 HMRC
Product is a 8 oz plastic container of peanut butter biscuit dog treats. They are made from, Buckwheat flour, Peanut butter, Coconut flour, Molasses powder, Coconut oil, Peanut butter powder, Ahiflower oil, Micronized Ahiflower seed, Cinnamon powder, Citric acid and distilled white vinegar, Apple…
- 600010002 HMRC
Product is a 8 oz plastic container of chewy dog treat supplement. They are made from: Brewer’s Yeast Vegetable Glycerin Sweet Potato Powder Sunflower Lecithin Tapioca Powder Arabic Gum MOS MAX Blend (Yeast extract, Primary dried yeast) Immune Colostrum (bovine) Calming Colostrum (bovine) Neuro…
- 600010003 HMRC
Product is a 8 oz plastic container of chewy dog treat suppliment. They are made from: Multi Vitamin Blend (Vegetable Fat, Yeast Extract, Dextrose, Whey Protein Isolate, Primary Dried Yeast, Dried whole cranberry powder, Taurine, Dried colostrum (bovine source), Calcium Carbonate, Encapsulated…
15 rulings in total for this code
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.
-
CELEX 32026R2101 · Source: eur-lex.europa.eu
-
CELEX 32026R1455 · Source: eur-lex.europa.eu
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
-
CELEX 32026R0916 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 2309.10 covers 12 tariff lines and the duty is between 0% and 8%. 2 of them are duty-free. 9 lines have a specific or compound duty.
The EU Combined Nomenclature divides subheading 2309.10 into 12 tariff lines; the duty is between 0% and 9.6% (average 3.2%). 2 of them are duty-free. 9 lines have a specific or compound duty.
Goods from 169 countries can enter the UK at a preferential rate instead of the standard Free – 8%; 142 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported dog and cat food, retail worth £1.5bn (up 5% on the year before), at an average of £2.03 per kg; France supplied 17%, followed by Germany.
World trade in dog and cat food, retail reached US$25.6bn in 2024, up 6.6% on 2023.
Germany was the largest exporter with 12.4% of the total, ahead of Thailand.
Legal notes
Additional notes
1. Subheadings 23031011 and 23031019 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.
Their starch content shall not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009, and their fat content shall not exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009.
2. Subheading 23069005 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:
(a) products of an oil content of less than 3 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 11,5 %;
(b) products of an oil content of not less than 3 % and not more than 8 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 13 %.
Moreover, such residues shall not contain ingredients which are not obtained from maize grains.
For the determination of the starch and protein content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied.
For the determination of the oil and moisture content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied.
Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.
3. For the purposes of subheadings 23070011, 23070019, 23080011 and 23080019, the following expressions shall have the meanings hereby assigned to them:
‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,
‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
‘% mas’: the symbol for alcoholic strength by mass.
4. For the purposes of subheadings 23091011 to 23091070 and 23099031 to 23099070, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 04032011 to 04032039, 04039011 to 04039069, 17021100, 17021900 and 21069051.
5. Subheading 23099020 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:
screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or
residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.
These products may also contain residues from the extraction of maize germ oil by the wet milling process.
Their starch content shall not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part K, to Regulation (EC) No 152/2009, their fat content shall not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009, and their protein content shall not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Regulation (EC) No 152/2009.
Products classified here
Questions and answers
What is the HS code for dog or cat food, put up for retail sale?
Dog or cat food, put up for retail sale fall under HS subheading 2309.10, part of heading 2309, in section IV of the Harmonized System.
What is the import duty on dog or cat food, put up for retail sale in the UK?
Under the UK Global Tariff, imports under 2309.10 from countries without a preferential agreement are charged at 0% to 8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on dog or cat food, put up for retail sale in the EU?
Under the EU Combined Nomenclature, imports under 2309.10 from countries without a preferential agreement are charged at 0% to 9.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most dog or cat food, put up for retail sale?
Germany, with US$3.2bn in 2024 (12.4% of world exports).
Which countries can export dog and cat food, retail to the UK duty-free?
142 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free – 8% applies. Pick a country above to see its rate.
Is there anti-dumping duty on dog and cat food, retail?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import dog and cat food, retail from?
In the 12 months to August 2026, the largest suppliers were France (17%), Germany (15%) and Netherlands (12%), out of total imports of £1.5bn.
Typical products
Everyday names, not part of the legal text.