European Union tariff line 0105 94 00 00: Fowls of the species Gallus domesticus
Last updated
Key facts
- Tariff line
- 0105 94 00 00
- Covers
- Fowls of the species Gallus domesticus
- Supplementary unit
- Number of items (p/st)
- Duty (MFN)
- 20.900 EUR DTN
- Preferential rates
- From 0% (46 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
- HS subheading
- 0105.94
Summary
In the European Union tariff, line 0105 94 00 00 covers fowls of the species Gallus domesticus. The general (MFN) duty rate is 20.900 EUR DTN. It falls under HS subheading 0105.94 in heading 01.05 (chapter 01).
What this line covers
In the European Union tariff, line 0105 94 00 00 covers fowls of the species Gallus domesticus.
Its legal text is “Fowls of the species Gallus domesticus”, read under “Other”.
How it is structured
It falls under HS subheading 0105.94 in heading 01.05 (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 01.05
- Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
- Subheading 0105.94
- Other
- Line 0105 94 00 00
- Fowls of the species Gallus domesticus
- Supplementary unit
- Number of items (p/st)
Duty
The general (MFN) duty rate is 20.900 EUR DTN.
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 42 origins.
A preferential rate of 18.990 EUR DTN applies to goods from Mercosur.
A preferential rate of 15.670 EUR DTN applies to goods from Chile.
A preferential rate of 0.000 EUR MIL applies to goods from Mexico.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 18.990 EUR DTN | Mercosur (5500) |
| 15.670 EUR DTN | Chile (CL) |
| 0.000 EUR MIL | Mexico (MX) |
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 0105.94 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does tariff line 0105 94 00 00 cover in the European Union tariff?
In the European Union tariff, line 0105 94 00 00 covers fowls of the species Gallus domesticus.
What is the general (MFN) duty on 0105 94 00 00 in the European Union?
The general (MFN) duty rate is 20.900 EUR DTN.
Which preferential rates apply to 0105 94 00 00?
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 18.990 EUR DTN applies to goods from Mercosur. A preferential rate of 15.670 EUR DTN applies to goods from Chile. A preferential rate of 0.000 EUR MIL applies to goods from Mexico.
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.