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European Union tariff lines under HS 2309.10

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Landed cost with 2309.10Classify a product

Key facts

HS subheading
2309.10
National lines
12
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
Chapter
23: Residues and waste from the food industries; prepared animal fodder

Summary

The European Union tariff splits HS 2309.10 (dog or cat food, put up for retail sale) into 12 national lines: 2309 10 11 00 (containing no milk products or containing less than 10 % by weight of such products), 2309 10 13 00 (containing not less than 10 % but less than 50 % by weight of milk products), 2309 10 15 00 (containing not less than 50 % but less than 75 % by weight of milk products), 2309 10 19 00 (containing not less than 75 % by weight of milk products) and 8 others.

European Union lines under 2309.10

The European Union tariff splits HS 2309.10 (dog or cat food, put up for retail sale) into 12 national lines: 2309 10 11 00 (containing no milk products or containing less than 10 % by weight of such products), 2309 10 13 00 (containing not less than 10 % but less than 50 % by weight of milk products), 2309 10 15 00 (containing not less than 50 % but less than 75 % by weight of milk products), 2309 10 19 00 (containing not less than 75 % by weight of milk products) and 8 others.

  • 2309 10 11 00Containing no milk products or containing less than 10 % by weight of such productsDuty: 0%
  • 2309 10 13 00Containing not less than 10 % but less than 50 % by weight of milk productsDuty: 498.000 EUR TNE
  • 2309 10 15 00Containing not less than 50 % but less than 75 % by weight of milk productsDuty: 730.000 EUR TNE
  • 2309 10 19 00Containing not less than 75 % by weight of milk productsDuty: 948.000 EUR TNE
  • 2309 10 31 00Containing no milk products or containing less than 10 % by weight of such productsDuty: 0%
  • 2309 10 33 00Containing not less than 10 % but less than 50 % by weight of milk productsDuty: 530.000 EUR TNE
  • 2309 10 39 00Containing not less than 50 % by weight of milk productsDuty: 888.000 EUR TNE
  • 2309 10 51 00Containing no milk products or containing less than 10 % by weight of such productsDuty: 102.000 EUR TNE
  • 2309 10 53 00Containing not less than 10 % but less than 50 % by weight of milk productsDuty: 577.000 EUR TNE
  • 2309 10 59 00Containing not less than 50 % by weight of milk productsDuty: 730.000 EUR TNE
  • 2309 10 70 00Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk productsDuty: 948.000 EUR TNE
  • 2309 10 90 00OtherDuty: 9.6%

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.

Everything about importing into European Union

In other countries

National tariff lines under 2309.10 are live on border.bot for the United States (2 lines, also used by 1 other country).

The Harmonized System text for 2309.10

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 2309.10?

The European Union tariff splits HS 2309.10 (dog or cat food, put up for retail sale) into 12 national lines: 2309 10 11 00 (containing no milk products or containing less than 10 % by weight of such products), 2309 10 13 00 (containing not less than 10 % but less than 50 % by weight of milk products), 2309 10 15 00 (containing not less than 50 % but less than 75 % by weight of milk products), 2309 10 19 00 (containing not less than 75 % by weight of milk products) and 8 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.

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