UK Global Tariff · commodity code · HS 2309.10

2309 10 53 00

2309 10 53 00: Dog and cat food, retail: Containing not less than 10% but less than 50% by weight of milk products

Dog and cat food, retail

✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026

  1. 2309 Preparations of a kind used in animal feeding
  2. 2309 10 00 00 Dog or cat food, put up for retail sale
  3. 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
  4. Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup
  5. Containing more than 30% by weight of starch
  6. 2309 10 53 00 Containing not less than 10% but less than 50% by weight of milk products

What you pay

Importing into UK

Customs duty 482 GBP / 1000 kg standard rate 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 →

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

Import requirements 4

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    2017/625
    Documents
    • 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))
    • 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).
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • 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
  • 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)
  • 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)

Tariff quotas

Order numberOriginPeriodVolumeBalanceValidity
050089 ERGA OMNES 1 January 2026 – 31 December 2026 326,000 kg 219,886 kg Open

UK Online Trade Tariff · 26 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—482 GBP / 1000 kg
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
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–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–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

TN084 Products consigned from Japan shall be accompanied by a Common Health Entry Document for F…
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

UK: imports by month · HS 2309.10

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

2309.10 Dog or cat food, put up for retail sale

UK lines: 2309.10

Binding rulings for similar goods

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

  • 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…

15 rulings in total for this code

Legal notes

Note
Additional notes

Chapter notes: Chapter 23 →

Commodity code 2309 10 53 00 is a line of the UK Global Tariff under HS subheading 2309.10 (dog or cat food, put up for retail sale).

The third-country duty is a specific or compound duty: 482.00 GBP / 1000 kg.

159 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 482 GBP / 1000 kg.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of dog and cat food, retail (HS 2309.10) into the UK came to £1.5bn between September 2025 and August 2026 (up 5% on the year before); France supplied 17%, followed by Germany.

For the same subheading, the EU duty is 0%–9.6%, the Türkiye duty is 8.5%, the US duty is free, the Canada duty is 3.5%, the Mexico duty is 10%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 2%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 10% and the Nigeria duty is 20%.

The UK imported goods of subheading 2309.10 worth US$2bn in 2024; the largest supplier was Germany.

Questions and answers

What is the UK import duty for commodity code 2309 10 53 00?

The third-country duty in the UK Global Tariff is 482.00 GBP / 1000 kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 2309 10 53 00?

159 countries have a preferential rate on this line, 159 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced 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.

Do anti-dumping or other extra duties apply to 2309 10 53 00?

Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the UK import these goods from?

For subheading 2309.10 as a whole, the largest supplier in 2024 was Germany (US$271m), followed by France.

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Typical products

Everyday names, not part of the legal text.