# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/230910
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 23](https://border.bot/countries/european-union/hs-codes/23) / [2309.10](https://border.bot/countries/european-union/hs-codes/230910)

## Key facts

- HS subheading: [2309.10](https://border.bot/hs-codes/230910)
- 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](https://border.bot/countries/european-union)
- Chapter: 23: Residues and waste from the food industries; prepared animal fodder

## 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 00](https://border.bot/countries/european-union/hs-codes/2309101100) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, Containing no starch or containing 10 % or less by weight of starch, Containing no milk products or containing less than 10 % by weight of such products. Duty (MFN): 0%
- [2309 10 13 00](https://border.bot/countries/european-union/hs-codes/2309101300) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, Containing no starch or containing 10 % or less by weight of starch, Containing not less than 10 % but less than 50 % by weight of milk products. Duty (MFN): 498.000 EUR TNE
- [2309 10 15 00](https://border.bot/countries/european-union/hs-codes/2309101500) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, Containing no starch or containing 10 % or less by weight of starch, Containing not less than 50 % but less than 75 % by weight of milk products. Duty (MFN): 730.000 EUR TNE
- [2309 10 19 00](https://border.bot/countries/european-union/hs-codes/2309101900) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, Containing no starch or containing 10 % or less by weight of starch, Containing not less than 75 % by weight of milk products. Duty (MFN): 948.000 EUR TNE
- [2309 10 31 00](https://border.bot/countries/european-union/hs-codes/2309103100) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, Containing more than 10 % but not more than 30 % by weight of starch, Containing no milk products or containing less than 10 % by weight of such products. Duty (MFN): 0%
- [2309 10 33 00](https://border.bot/countries/european-union/hs-codes/2309103300) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, Containing more than 10 % but not more than 30 % by weight of starch, Containing not less than 10 % but less than 50 % by weight of milk products. Duty (MFN): 530.000 EUR TNE
- [2309 10 39 00](https://border.bot/countries/european-union/hs-codes/2309103900) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, Containing more than 10 % but not more than 30 % by weight of starch, Containing not less than 50 % by weight of milk products. Duty (MFN): 888.000 EUR TNE
- [2309 10 51 00](https://border.bot/countries/european-union/hs-codes/2309105100) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, Containing more than 30 % by weight of starch, Containing no milk products or containing less than 10 % by weight of such products. Duty (MFN): 102.000 EUR TNE
- [2309 10 53 00](https://border.bot/countries/european-union/hs-codes/2309105300) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, Containing more than 30 % by weight of starch, Containing not less than 10 % but less than 50 % by weight of milk products. Duty (MFN): 577.000 EUR TNE
- [2309 10 59 00](https://border.bot/countries/european-union/hs-codes/2309105900) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup, Containing more than 30 % by weight of starch, Containing not less than 50 % by weight of milk products. Duty (MFN): 730.000 EUR TNE
- [2309 10 70 00](https://border.bot/countries/european-union/hs-codes/2309107000) Dog or cat food, put up for retail sale, Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products. Duty (MFN): 948.000 EUR TNE
- [2309 10 90 00](https://border.bot/countries/european-union/hs-codes/2309109000) Dog or cat food, put up for retail sale, Other. Duty (MFN): 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.

## 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).

- [United States](https://border.bot/countries/united-states/hs-codes/230910): 2 lines, used by 1 other country
- [The Harmonized System text for 2309.10](https://border.bot/hs-codes/230910)

- Previous subheading: [2308.00](https://border.bot/countries/european-union/hs-codes/230800) Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
- Next subheading: [2309.90](https://border.bot/countries/european-union/hs-codes/230990) Other

## 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.

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/230910.json