European Union tariff line 2309 10 11 00: Containing no milk products or containing less than 10 % by weight of such products
Last updated
Key facts
- Tariff line
- 2309 10 11 00
- Covers
- 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%
- Preferential rates
- From 0% (4 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
- 2309.10
Summary
In the European Union tariff, line 2309 10 11 00 covers 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. The general (MFN) duty rate is 0%. It falls under HS subheading 2309.10 in heading 23.09 (chapter 23).
What this line covers
In the European Union tariff, line 2309 10 11 00 covers 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.
Its legal text is “Containing no milk products or containing less than 10 % by weight of such products”, read under “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” and “Containing no starch or containing 10 % or less by weight of starch”.
How it is structured
It falls under HS subheading 2309.10 in heading 23.09 (chapter 23). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 23
- Residues and waste from the food industries; prepared animal fodder
- Heading 23.09
- Preparations of a kind used in animal feeding
- Subheading 2309.10
- Dog or cat food, put up for retail sale
- Within the subheading
- 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
- Within the subheading
- Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup
- Within the subheading
- Containing no starch or containing 10 % or less by weight of starch
- Line 2309 10 11 00
- Containing no milk products or containing less than 10 % by weight of such products
Duty
The general (MFN) duty rate is 0%.
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 Ecuador, the United Kingdom and Morocco.
| Preferential rate | Programme or origin |
|---|---|
| 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% | Ecuador (EC) |
| 0% | United Kingdom (GB) |
| 0% | Morocco (MA) |
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.
Other lines under 2309.10
- 2309 10 13 00Containing not less than 10 % but less than 50 % by weight of milk products
- 2309 10 15 00Containing not less than 50 % but less than 75 % by weight of milk products
- 2309 10 19 00Containing not less than 75 % by weight of milk products
- 2309 10 31 00Containing no milk products or containing less than 10 % by weight of such products
- 2309 10 33 00Containing not less than 10 % but less than 50 % by weight of milk products
- 2309 10 39 00Containing not less than 50 % by weight of milk products
- 2309 10 51 00Containing no milk products or containing less than 10 % by weight of such products
- 2309 10 53 00Containing not less than 10 % but less than 50 % by weight of milk products
- 2309 10 59 00Containing not less than 50 % by weight of milk products
- 2309 10 70 00Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products
- 2309 10 90 00Other
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 States2 lines, used by 1 other country
Frequently asked questions
What does tariff line 2309 10 11 00 cover in the European Union tariff?
In the European Union tariff, line 2309 10 11 00 covers 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.
What is the general (MFN) duty on 2309 10 11 00 in the European Union?
The general (MFN) duty rate is 0%.
Which preferential rates apply to 2309 10 11 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 Ecuador, the United Kingdom and Morocco.
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.