{ "summary": "The European Union tariff splits HS 0102.29 (cattle: Other) into 42 national lines: 0102 29 05 00 (of the sub-genus Bibos or of the sub-genus Poephagus), 0102 29 10 10 (young male bovine animals, intended for fattening), 0102 29 10 20 (heifers of the grey, brown or yellow mountain breeds and spotted Pinzgau breed, other than for slaughter), 0102 29 10 30 (heifers of the Schwyz and Fribourg breeds, other than for slaughter) and 38 others.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "0102.29", "source": null, "url": "https://border.bot/hs-codes/010229" }, { "label": "National lines", "value": "42", "source": null }, { "label": "Import VAT/GST in the European Union", "value": "VAT 21%", "source": "border.bot release EU:taxes #1" }, { "label": "De minimis in the European Union", "value": "Flat €3 duty up to €150; tax always charged", "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj" }, { "label": "Tariff", "value": "European Union", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx", "url": "https://border.bot/countries/european-union" }, { "label": "Chapter", "value": "01: Live animals", "source": null } ], "faq": [ { "question": "How many national tariff lines does the European Union tariff have under HS 0102.29?", "answer": "The European Union tariff splits HS 0102.29 (cattle: Other) into 42 national lines: 0102 29 05 00 (of the sub-genus Bibos or of the sub-genus Poephagus), 0102 29 10 10 (young male bovine animals, intended for fattening), 0102 29 10 20 (heifers of the grey, brown or yellow mountain breeds and spotted Pinzgau breed, other than for slaughter), 0102 29 10 30 (heifers of the Schwyz and Fribourg breeds, other than for slaughter) and 38 others." } ], "sections": [ { "id": "covers", "title": "European Union lines under 0102.29", "text": [ "The European Union tariff splits HS 0102.29 (cattle: Other) into 42 national lines: 0102 29 05 00 (of the sub-genus Bibos or of the sub-genus Poephagus), 0102 29 10 10 (young male bovine animals, intended for fattening), 0102 29 10 20 (heifers of the grey, brown or yellow mountain breeds and spotted Pinzgau breed, other than for slaughter), 0102 29 10 30 (heifers of the Schwyz and Fribourg breeds, other than for slaughter) and 38 others." ] }, { "id": "local", "title": "Import VAT and de minimis in the European Union", "text": [ "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." ] }, { "id": "other-countries", "title": "In other countries", "text": [ "National tariff lines under 0102.29 are live on border.bot for the United States (16 lines, also used by 1 other country)." ] }, { "id": "sources", "title": "Sources and updates", "text": [ "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. 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