UK Global Tariff · commodity code · HS 0104.10
0104 10 80 00: Live sheep and goats: sheep, other, other
Live sheep
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 0104 Live sheep and goats
- 0104 10 00 00 Sheep
- Other
- 0104 10 80 00 Other
What you pay
Importing into UK
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) | — | 67 GBP / 100 kg |
| 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–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–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 |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 0104.10
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
0104.10 Live sheep and goats: sheep
EU Free Third-country duty 3 tariff lines · 2× specific or compound duty 
Türkiye Free – 40% Third-country duty 3 tariff lines · average 26.7% 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 2 tariff lines 
Mexico Free – 10% Third-country duty 3 tariff lines · average 6.7% 
Brazil Free Third-country duty 3 tariff lines 
Argentina Free Third-country duty 4 tariff lines 
Peru Free Third-country duty 2 tariff lines New Zealand Free Third-country duty 2 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan 8.5% Third-country duty 1 tariff line 
GCC Free Third-country duty 6 tariff lines 
Switzerland specific or compound duty Third-country duty 3 tariff lines 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia Free – 35% Third-country duty 3 tariff lines · average 23.3% 
Nigeria 5% – 10% Third-country duty 2 tariff lines · average 7.5% UK lines: 0104.10
Legal notes
In the UK Global Tariff, 0104 10 80 00 is one of 3 lines under subheading 0104.10, live sheep and goats: sheep.
The third-country duty is a specific or compound duty: 67.00 GBP / 100 kg.
Goods from 148 countries can enter the UK at a preferential rate instead of the standard 67 GBP / 100 kg; 148 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported live sheep (HS 0104.10) worth £24.9k (down 68% on the year before), at an average of £11.89 per kg; New Zealand supplied 66%, followed by Ireland.
For the same subheading, the EU duty is free, the Türkiye duty is 0%–40%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–10%, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 8.5%, the GCC duty is free, the North Macedonia duty is 0%–35% and the Nigeria duty is 5%–10%.
The UK imported goods of subheading 0104.10 worth US$100k in 2024.
Questions and answers
What is the UK import duty for commodity code 0104 10 80 00?
The third-country duty in the UK Global Tariff is 67.00 GBP / 100 kg; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0104 10 80 00?
148 countries have a preferential rate on this line, 148 of them at 0%, under DCTS Comprehensive, European Union and CARIFORUM and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Typical products
Everyday names, not part of the legal text.