# European Union tariff line 0102 21 10 00: Heifers (female bovines that have never calved)

> In the European Union tariff, line 0102 21 10 00 covers cattle, pure-bred breeding animals, heifers (female bovines that have never calved). The general (MFN) duty rate is 0%. It falls under HS subheading 0102.21 in heading 01.02 (chapter 01).

Source: https://border.bot/countries/european-union/hs-codes/0102211000
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 01](https://border.bot/countries/european-union/hs-codes/01) / [0102.21](https://border.bot/countries/european-union/hs-codes/010221) / [0102 21 10 00](https://border.bot/countries/european-union/hs-codes/0102211000)

## Key facts

- Tariff line: 0102 21 10 00
- Covers: Cattle, pure-bred breeding animals, heifers (female bovines that have never calved)
- Supplementary unit: Number of items (p/st)
- Duty (MFN): 0%
- Preferential rates: From 0% (2 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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](https://border.bot/countries/european-union)
- HS subheading: [0102.21](https://border.bot/hs-codes/010221)

## What this line covers

In the European Union tariff, line 0102 21 10 00 covers cattle, pure-bred breeding animals, heifers (female bovines that have never calved).

Its legal text is “Heifers (female bovines that have never calved)”, read under “Cattle” and “Pure-bred breeding animals”.

## How it is structured

It falls under HS subheading 0102.21 in heading 01.02 (chapter 01). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 01: Live animals
- Heading 01.02: Live bovine animals
- Subheading 0102.21: Cattle
- Within the subheading: Pure-bred breeding animals
- Line 0102 21 10 00: Heifers (female bovines that have never calved)

## Duty

The general (MFN) duty rate is 0%.

The rate is published on 0102 21 00 00.

Duty-free entry applies to goods from the United Kingdom and Vietnam.

- 0%: United Kingdom (GB)
- 0%: Vietnam (VN)

## 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 0102.21 are live on border.bot for the United States (4 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/010221): 4 lines, used by 1 other country
- [The Harmonized System text for 0102.21](https://border.bot/hs-codes/010221)

## Other lines under 0102.21

- [0102 21 30 00](https://border.bot/countries/european-union/hs-codes/0102213000) Cows
- [0102 21 90 00](https://border.bot/countries/european-union/hs-codes/0102219000) Other

- Previous line: [0101 90 00 00](https://border.bot/countries/european-union/hs-codes/0101900000) Other
- Next line: [0102 21 30 00](https://border.bot/countries/european-union/hs-codes/0102213000) Cows

## Frequently asked questions

### What does tariff line 0102 21 10 00 cover in the European Union tariff?

In the European Union tariff, line 0102 21 10 00 covers cattle, pure-bred breeding animals, heifers (female bovines that have never calved).

### What is the general (MFN) duty on 0102 21 10 00 in the European Union?

The general (MFN) duty rate is 0%. The rate is published on 0102 21 00 00.

### Which preferential rates apply to 0102 21 10 00?

Duty-free entry applies to goods from the United Kingdom and Vietnam.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/0102211000.json