# European Union tariff lines under HS 0102.29

> 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.

Source: https://border.bot/countries/european-union/hs-codes/010229
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) / [0102.29](https://border.bot/countries/european-union/hs-codes/010229)

## Key facts

- HS subheading: [0102.29](https://border.bot/hs-codes/010229)
- National lines: 42
- 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)
- Chapter: 01: Live animals

## European Union lines under 0102.29

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.

- [0102 29 05 00](https://border.bot/countries/european-union/hs-codes/0102290500) Cattle, Other, Of the sub-genus Bibos or of the sub-genus Poephagus. Duty (MFN): 0%
- [0102 29 10 10](https://border.bot/countries/european-union/hs-codes/0102291010) Cattle, Other, Other, Of a weight not exceeding 80 kg, Young male bovine animals, intended for fattening. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 10 20](https://border.bot/countries/european-union/hs-codes/0102291020) Cattle, Other, Other, Of a weight not exceeding 80 kg, Heifers of the grey, brown or yellow mountain breeds and spotted Pinzgau breed, other than for slaughter. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 10 30](https://border.bot/countries/european-union/hs-codes/0102291030) Cattle, Other, Other, Of a weight not exceeding 80 kg, Heifers of the Schwyz and Fribourg breeds, other than for slaughter. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 10 40](https://border.bot/countries/european-union/hs-codes/0102291040) Cattle, Other, Other, Of a weight not exceeding 80 kg, Heifers of the spotted Simmental breed, other than for slaughter. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 10 50](https://border.bot/countries/european-union/hs-codes/0102291050) Cattle, Other, Other, Of a weight not exceeding 80 kg, Bulls of the Schwyz, Fribourg and spotted Simmental breeds, other than for slaughter. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 10 90](https://border.bot/countries/european-union/hs-codes/0102291090) Cattle, Of a weight not exceeding 80 kg, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 21 00](https://border.bot/countries/european-union/hs-codes/0102292100) Cattle, Other, Other, Of a weight exceeding 80 kg but not exceeding 160 kg, For slaughter. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 29 10](https://border.bot/countries/european-union/hs-codes/0102292910) Cattle, Other, Other, Of a weight exceeding 80 kg but not exceeding 160 kg, Other, Young male bovine animals, intended for fattening. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 29 20](https://border.bot/countries/european-union/hs-codes/0102292920) Cattle, Other, Other, Of a weight exceeding 80 kg but not exceeding 160 kg, Other, Heifers of the grey, brown or yellow mountain breeds and spotted Pinzgau breed. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 29 30](https://border.bot/countries/european-union/hs-codes/0102292930) Cattle, Other, Other, Of a weight exceeding 80 kg but not exceeding 160 kg, Other, Heifers of the Schwyz and Fribourg breeds. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 29 40](https://border.bot/countries/european-union/hs-codes/0102292940) Cattle, Other, Other, Of a weight exceeding 80 kg but not exceeding 160 kg, Other, Heifers of the spotted Simmental breed. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 29 50](https://border.bot/countries/european-union/hs-codes/0102292950) Cattle, Other, Other, Of a weight exceeding 80 kg but not exceeding 160 kg, Other, Bulls of the Schwyz, Fribourg and spotted Simmental breeds. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 29 90](https://border.bot/countries/european-union/hs-codes/0102292990) Cattle, Of a weight exceeding 80 kg but not exceeding 160 kg, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 41 00](https://border.bot/countries/european-union/hs-codes/0102294100) Cattle, Other, Other, Of a weight exceeding 160 kg but not exceeding 300 kg, For slaughter. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 49 10](https://border.bot/countries/european-union/hs-codes/0102294910) Cattle, Other, Other, Of a weight exceeding 160 kg but not exceeding 300 kg, Other, Young male bovine animals, intended for fattening. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 49 20](https://border.bot/countries/european-union/hs-codes/0102294920) Cattle, Other, Other, Of a weight exceeding 160 kg but not exceeding 300 kg, Other, Heifers and cows of the grey, brown or yellow mountain breeds and spotted Pinzgau breed. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 49 30](https://border.bot/countries/european-union/hs-codes/0102294930) Cattle, Other, Other, Of a weight exceeding 160 kg but not exceeding 300 kg, Other, Heifers and cows of the Schwyz and Fribourg breeds. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 49 40](https://border.bot/countries/european-union/hs-codes/0102294940) Cattle, Other, Other, Of a weight exceeding 160 kg but not exceeding 300 kg, Other, Heifers and cows of the spotted Simmental breed. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 49 50](https://border.bot/countries/european-union/hs-codes/0102294950) Cattle, Other, Other, Of a weight exceeding 160 kg but not exceeding 300 kg, Other, Bulls of the Schwyz, Fribourg and spotted Simmental breeds. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 49 90](https://border.bot/countries/european-union/hs-codes/0102294990) Cattle, Of a weight exceeding 160 kg but not exceeding 300 kg, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 51 10](https://border.bot/countries/european-union/hs-codes/0102295110) Cattle, Other, Other, Of a weight exceeding 300 kg, Heifers (female bovines that have never calved), For slaughter, Not yet having any permanent teeth, of a weight of not less than 320 kg but not more than 470 kg. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 51 90](https://border.bot/countries/european-union/hs-codes/0102295190) Cattle, Of a weight exceeding 300 kg, Heifers (female bovines that have never calved), For slaughter, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 59 11](https://border.bot/countries/european-union/hs-codes/0102295911) Cattle, Other, Other, Of a weight exceeding 300 kg, Heifers (female bovines that have never calved), Other, Heifers of the grey, brown or yellow mountain breeds and spotted Pinzgau breed, Not yet having any permanent teeth, of a weight of not less than 320 kg but not more than 470 kg. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 59 19](https://border.bot/countries/european-union/hs-codes/0102295919) Cattle, Of a weight exceeding 300 kg, Heifers (female bovines that have never calved), Heifers of the grey, brown or yellow mountain breeds and spotted Pinzgau breed, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 59 21](https://border.bot/countries/european-union/hs-codes/0102295921) Cattle, Other, Other, Of a weight exceeding 300 kg, Heifers (female bovines that have never calved), Other, Of the Schwyz and Fribourg breeds, Not yet having any permanent teeth, of a weight of not less than 320 kg but not more than 470 kg. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 59 29](https://border.bot/countries/european-union/hs-codes/0102295929) Cattle, Of a weight exceeding 300 kg, Heifers (female bovines that have never calved), Of the Schwyz and Fribourg breeds, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 59 31](https://border.bot/countries/european-union/hs-codes/0102295931) Cattle, Other, Other, Of a weight exceeding 300 kg, Heifers (female bovines that have never calved), Other, Of the spotted Simmental breed, Not yet having any permanent teeth, of a weight of not less than 320 kg but not more than 470 kg. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 59 39](https://border.bot/countries/european-union/hs-codes/0102295939) Cattle, Of a weight exceeding 300 kg, Heifers (female bovines that have never calved), Of the spotted Simmental breed, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 59 91](https://border.bot/countries/european-union/hs-codes/0102295991) Cattle, Other, Other, Of a weight exceeding 300 kg, Heifers (female bovines that have never calved), Other, Other, Not yet having any permanent teeth, of a weight of not less than 320 kg but not more than 470 kg. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 59 99](https://border.bot/countries/european-union/hs-codes/0102295999) Cattle, Of a weight exceeding 300 kg, Heifers (female bovines that have never calved), Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 61 00](https://border.bot/countries/european-union/hs-codes/0102296100) Cattle, Other, Other, Of a weight exceeding 300 kg, Cows, For slaughter. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 69 10](https://border.bot/countries/european-union/hs-codes/0102296910) Cattle, Other, Other, Of a weight exceeding 300 kg, Cows, Other, Heifers of the grey, brown or yellow mountain breeds and spotted Pinzgau breed. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 69 20](https://border.bot/countries/european-union/hs-codes/0102296920) Cattle, Other, Other, Of a weight exceeding 300 kg, Cows, Other, Of the Schwyz and Fribourg breeds. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 69 30](https://border.bot/countries/european-union/hs-codes/0102296930) Cattle, Other, Other, Of a weight exceeding 300 kg, Cows, Other, Of the spotted Simmental breed. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 69 90](https://border.bot/countries/european-union/hs-codes/0102296990) Cattle, Of a weight exceeding 300 kg, Cows, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 91 10](https://border.bot/countries/european-union/hs-codes/0102299110) Cattle, Other, Other, Of a weight exceeding 300 kg, Other, For slaughter, Not yet having any permanent teeth, of a weight of not less than 350 kg but not more than 500 kg. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 91 90](https://border.bot/countries/european-union/hs-codes/0102299190) Cattle, Of a weight exceeding 300 kg, For slaughter, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 99 21](https://border.bot/countries/european-union/hs-codes/0102299921) Cattle, Other, Other, Of a weight exceeding 300 kg, Other, Other, Bulls of the Schwyz, Fribourg and spotted Simmental breeds, Not yet having any permanent teeth, of a weight of not less than 350 kg but not more than 500 kg. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 99 29](https://border.bot/countries/european-union/hs-codes/0102299929) Cattle, Of a weight exceeding 300 kg, Bulls of the Schwyz, Fribourg and spotted Simmental breeds, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 99 91](https://border.bot/countries/european-union/hs-codes/0102299991) Cattle, Other, Other, Of a weight exceeding 300 kg, Other, Other, Other, Not yet having any permanent teeth, of a weight of not less than 350 kg but not more than 500 kg. Duty (MFN): 10.200 % + 93.100 EUR DTN
- [0102 29 99 99](https://border.bot/countries/european-union/hs-codes/0102299999) Cattle, Of a weight exceeding 300 kg, Other. Duty (MFN): 10.200 % + 93.100 EUR DTN

## 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 0102.29 are live on border.bot for the United States (16 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/010229): 16 lines, used by 1 other country
- [The Harmonized System text for 0102.29](https://border.bot/hs-codes/010229)

- Previous subheading: [0102.21](https://border.bot/countries/european-union/hs-codes/010221) Cattle
- Next subheading: [0102.31](https://border.bot/countries/european-union/hs-codes/010231) Buffalo

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0102.29?

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.

## 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/010229.json