# European Union tariff lines under HS 0103.91

> The European Union tariff splits HS 0103.91 (other: Weighing less than 50kg) into 2 national lines: 0103 91 10 00 (domestic species) and 0103 91 90 00 (other). The general (MFN) duty differs by line: 41.200 EUR DTN on 0103 91 10 00 and 0% on 0103 91 90 00.

Source: https://border.bot/countries/european-union/hs-codes/010391
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) / [0103.91](https://border.bot/countries/european-union/hs-codes/010391)

## Key facts

- HS subheading: [0103.91](https://border.bot/hs-codes/010391)
- National lines: 2
- 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 0103.91

The European Union tariff splits HS 0103.91 (other: Weighing less than 50kg) into 2 national lines: 0103 91 10 00 (domestic species) and 0103 91 90 00 (other).

The general (MFN) duty differs by line: 41.200 EUR DTN on 0103 91 10 00 and 0% on 0103 91 90 00.

- [0103 91 10 00](https://border.bot/countries/european-union/hs-codes/0103911000) Other, Weighing less than 50 kg, Domestic species. Duty (MFN): 41.200 EUR DTN
- [0103 91 90 00](https://border.bot/countries/european-union/hs-codes/0103919000) Weighing less than 50 kg, Other. Duty (MFN): 0%

## 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 0103.91 are live on border.bot for the United States (3 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/010391): 3 lines, used by 1 other country
- [The Harmonized System text for 0103.91](https://border.bot/hs-codes/010391)

- Previous subheading: [0103.10](https://border.bot/countries/european-union/hs-codes/010310) Pure-bred breeding animals
- Next subheading: [0103.92](https://border.bot/countries/european-union/hs-codes/010392) Weighing 50 kg or more

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0103.91?

The European Union tariff splits HS 0103.91 (other: Weighing less than 50kg) into 2 national lines: 0103 91 10 00 (domestic species) and 0103 91 90 00 (other).

### What is the duty on HS 0103.91 in the European Union?

The general (MFN) duty differs by line: 41.200 EUR DTN on 0103 91 10 00 and 0% on 0103 91 90 00.

## 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/010391.json