Key facts
- National lines
- 99
- Subheadings
- 34
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 01: Live animals
Summary
The European Union tariff has 99 national lines in HS chapter 01 (live animals), under 34 subheadings in 6 headings.
Subheadings with European Union lines
The European Union tariff has 99 national lines in HS chapter 01 (live animals), under 34 subheadings in 6 headings.
01.01 Live horses, asses, mules and hinnies
01.02 Live bovine animals
01.03 Live swine
01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
- 0105.11Weighing not more than 185 g: Fowls of the species Gallus domesticus4 lines
- 0105.12Weighing not more than 185 g: Turkeys1 line
- 0105.13Weighing not more than 185 g: Ducks1 line
- 0105.14Weighing not more than 185 g: Geese1 line
- 0105.15Weighing not more than 185 g: Guinea fowls1 line
- 0105.94Other: Fowls of the species Gallus domesticus1 line
- 0105.99Other: Other4 lines
01.06 Other live animals
- 0106.11Mammals: Primates1 line
- 0106.12Mammals: Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)1 line
- 0106.13Mammals: Camels and other camelids (Camelidae)1 line
- 0106.14Mammals: Rabbits and hares2 lines
- 0106.19Mammals: Other1 line
- 0106.20Reptiles (including snakes and turtles)1 line
- 0106.31Birds: Birds of prey1 line
- 0106.32Birds: Psittaciformes (including parrots, parakeets, macaws and cockatoos)1 line
- 0106.33Birds: Ostriches; emus (Dromaius novaehollandiae)1 line
- 0106.39Birds: Other2 lines
- 0106.41Insects: Bees1 line
- 0106.49Insects: Other1 line
- 0106.90Other3 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 01 are live on border.bot for the United States (78 lines, also used by 1 other country).
- United States78 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 01?
The European Union tariff has 99 national lines in HS chapter 01 (live animals), under 34 subheadings in 6 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.