Subheading · Chapter 23 · Heading 2309

2309.10

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

Customs duty Free – 8% · specific or compound duty standard rate · across 12 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2309 10 00 00 Dog or cat food, put up for retail sale
  2. 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
  3. Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup
  4. Containing no starch or containing 10% or less by weight of starch
  5. 2309 10 11 00 Containing no milk products or containing less than 10% by weight of such products Free
  6. 2309 10 13 00 Containing not less than 10% but less than 50% by weight of milk products 416 GBP / 1000 kg
  7. 2309 10 15 00 Containing not less than 50% but less than 75% by weight of milk products 610 GBP / 1000 kg
  8. 2309 10 19 00 Containing not less than 75% by weight of milk products 793 GBP / 1000 kg
  9. Containing more than 10% but not more than 30% by weight of starch
  10. 2309 10 31 00 Containing no milk products or containing less than 10% by weight of such products Free
  11. 2309 10 33 00 Containing not less than 10% but less than 50% by weight of milk products 443 GBP / 1000 kg
  12. 2309 10 39 00 Containing not less than 50% by weight of milk products 743 GBP / 1000 kg
  13. Containing more than 30% by weight of starch
  14. 2309 10 51 00 Containing no milk products or containing less than 10% by weight of such products 85 GBP / 1000 kg
  15. 2309 10 53 00 Containing not less than 10% but less than 50% by weight of milk products 482 GBP / 1000 kg
  16. 2309 10 59 00 Containing not less than 50% by weight of milk products 610 GBP / 1000 kg
  17. 2309 10 70 00 Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products 793 GBP / 1000 kg
  18. 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
    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 – 8%
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
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

last 12 months£1.5bn+4.9% · previous 12 months
Average import price£2.03 per kg
Jan 2024: £111.1mFeb 2024: £116.3mMar 2024: £113.7mApr 2024: £120.6mMay 2024: £106.5mJun 2024: £117.8mJul 2024: £113.4mAug 2024: £114mSept 2024: £111.8mOct 2024: £121.4mNov 2024: £118mDec 2024: £114.3mJan 2025: £111mFeb 2025: £112.7mMar 2025: £120.8mApr 2025: £105.8mMay 2025: £129.8mJun 2025: £110.9mJul 2025: £124mAug 2025: £103.9mSept 2025: £108.2mOct 2025: £116.9mNov 2025: £124.9mDec 2025: £122.2mJan 2026: £116.9mFeb 2026: £127.2mMar 2026: £118.1mApr 2026: £123.9mMay 2026: £129.8mJun 2026: £121.4mJul 2026: £128.7mAug 2026: £113.7m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £244.7m 16.9% +15.1%
Germany £216.3m 14.9% +6.2%
Netherlands £171.7m 11.8% +6.4%
Poland £165.5m 11.4% -3.8%
Ireland £133.2m 9.2% -3.3%
China £116.5m 8% +2.2%
Thailand £87.9m 6.1% +24.3%
Hungary £51.2m 3.5% -1.5%

Same subheading in other tariffs

World trade in 2024

2309.10 · US$25.6bn

Trade value (US$) no reported trade < US$356kUS$356k+US$30m+US$300m+> US$2.2bn

Exports: 172
  1. Germany: US$3.2bn
  2. Thailand: US$2.7bn
  3. United States: US$2.5bn
  4. France: US$2.3bn
  5. Poland: US$2.2bn
  6. Netherlands: US$1.7bn
  7. China: US$1.4bn
  8. Czechia: US$1.1bn
  9. Hungary: US$1bn
  10. Spain: US$767m
  11. Canada: US$762m
  12. Italy: US$702m
  13. Austria: US$629m
  14. United Kingdom: US$395m
  15. Switzerland: US$342m
  16. Lithuania: US$326m
  17. Belgium: US$300m
  18. Ireland: US$282m
  19. Mexico: US$234m
  20. Denmark: US$203m
  21. New Zealand: US$203m
  22. Serbia: US$196m
  23. Australia: US$194m
  24. South Korea: US$170m
  25. Türkiye: US$147m
  26. Vietnam: US$141m
  27. Brazil: US$141m
  28. Argentina: US$136m
  29. Honduras: US$115m
  30. Sweden: US$99m
  31. Cambodia: US$96m
  32. Slovakia: US$80m
  33. Russia: US$61m
  34. Japan: US$60m
  35. South Africa: US$56m
  36. Portugal: US$55m
  37. Norway: US$54m
  38. India: US$54m
  39. Guatemala: US$53m
  40. Finland: US$34m
  41. Costa Rica: US$30m
  42. Romania: US$30m
  43. Paraguay: US$29m
  44. Latvia: US$28m
  45. Ukraine: US$27m
  46. Estonia: US$25m
  47. Nepal: US$24m
  48. Colombia: US$23m
  49. Taiwan: US$23m
  50. Greece: US$22m
  51. Malaysia: US$18m
  52. El Salvador: US$16m
  53. Bulgaria: US$13m
  54. Ecuador: US$12m
  55. Croatia: US$11m
  56. Slovenia: US$11m
  57. Chile: US$10m
  58. Indonesia: US$9m
  59. Singapore: US$6m
  60. San Marino: US$5m

Top exporters

RankCountryValueShare
1 Germany US$3.2bn 12.4%
2 Thailand US$2.7bn 10.7%
3 United States US$2.5bn 9.9%
4 France US$2.3bn 8.9%
5 Poland US$2.2bn 8.6%
6 Netherlands US$1.7bn 6.6%
7 China US$1.4bn 5.6%
8 Czechia US$1.1bn 4.2%
9 Hungary US$1bn 3.9%
10 Spain US$767m 3%

Top importers

RankCountryValueShare
1 Germany US$2.6bn 10%
2 United States US$2.3bn 8.8%
3 United Kingdom US$1.7bn 6.7%
4 Poland US$1.6bn 6.3%
5 Canada US$1.3bn 5.2%
6 France US$1.2bn 4.6%
7 Italy US$1bn 3.9%
8 Netherlands US$794m 3.1%
9 Japan US$742m 2.9%
10 Belgium 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 countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 5% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 10%* 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 10%* 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 20% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 30% 2023
Canada 3.5% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 15% 2023
Colombia 15% 10% – 20% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 45% 2023 · HS 2017
Egypt 40% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 3.2% 0% – 9.6% 2023
Fiji 15% 2023
French Polynesia 10% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 0% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 20% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 1.5% 0% – 3% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 35% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10%* 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 30% 2021 · HS 2017
Liechtenstein 5.6%* 2.7% – 7.9% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 15% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 10% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 1.5% 0% – 3% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 10% 2023
Paraguay 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 5% 2023
Qatar 5% 2023
Russia 10%* 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 25% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 20% 2023
South Korea 5% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 25% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 5.3%* 2.6% – 7.5% 2023
Syria 30% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 8% 7% – 9% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 8.5% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2.7% 0% – 8% 2023
United States 0% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 7% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 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

HSCode
20172309.10unchanged
20122309.10unchanged
20072309.10unchanged
20022309.10unchanged
19962309.10unchanged
19922309.10unchanged

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 23 September 2026 · 2309.10.00.10

    The tariff classification of Dog Food from Canada

  • N362504 U.S. CBP 7 July 2026 · 2309.10.00.90

    The tariff classification of Pet Treats from China

  • N347459 U.S. CBP 4 April 2025 · 2309.10.00.10

    The tariff classification of Dairy Based Animal Treats from Spain. Correction to Ruling Number N346535

  • N346535 U.S. CBP 11 March 2025 · 2309.10.00.10

    The tariff classification of Diary Based Animal Treats from Spain. Correction to Ruling Number N344850

  • N343367 U.S. CBP 5 March 2025 · 2309.10.00.10

    The tariff classification of Dairy Based Dog Treats from Spain

  • N344741 U.S. CBP 13 January 2025 · 2309.10.00.10

    The tariff classification of Dog Protein Broths from Canada

  • 600015709 HMRC 9 July 2026 – 8 July 2029 · 2309 10 31 00

    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 9 July 2026 – 8 July 2029 · 2309 10 31 00

    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 26 April 2024 – 25 April 2027 · 2309 10 11 00

    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 26 April 2024 – 25 April 2027 · 2309 10 31 00

    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 26 April 2024 – 25 April 2027 · 2309 10 31 00

    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 26 April 2024 – 25 April 2027 · 2309 10 11 00

    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.

  1. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/2101 of 24 September 2026 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of pea protein originating in the People’s Republic of China

    CELEX 32026R2101 · Source: eur-lex.europa.eu

  2. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  3. 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

  4. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/916 of 27 April 2026 imposing a provisional anti-dumping duty on imports of pea protein originating in the People’s Republic of China

    CELEX 32026R0916 · Source: eur-lex.europa.eu

Rule changes →

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

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.

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Typical products

Everyday names, not part of the legal text.