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European Union tariff line 2309 10 15 00: Containing not less than 50 % but less than 75 % by weight of milk products

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Key facts

Tariff line
2309 10 15 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 not less than 50 % but less than 75 % by weight of milk products
Duty (MFN)
730.000 EUR TNE
Preferential rates
From 0% (45 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
HS subheading
2309.10

Summary

In the European Union tariff, line 2309 10 15 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 not less than 50 % but less than 75 % by weight of milk products. The general (MFN) duty rate is 730.000 EUR TNE. 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 15 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 not less than 50 % but less than 75 % by weight of milk products.

Its legal text is “Containing not less than 50 % but less than 75 % by weight of milk 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 15 00
Containing not less than 50 % but less than 75 % by weight of milk products

Duty

The general (MFN) duty rate is 730.000 EUR TNE.

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 41 origins.

A preferential rate of 663.570 EUR TNE applies to goods from Mercosur.

A preferential rate of 547.500 EUR TNE applies to goods from Chile.

A preferential rate of 0.000 EUR TNE applies to goods from Mexico.

Preferential rates for 2309 10 15 00
Preferential rateProgramme 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%Andorra (AD)
0%Albania (AL)
0%Bosnia and Herzegovina (BA)
0%Canada (CA)
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%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)
663.570 EUR TNEMercosur (5500)
547.500 EUR TNEChile (CL)
0.000 EUR TNEMexico (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.

Other lines under 2309.10

  • 2309 10 11 00Containing no milk products or containing less than 10 % by weight of such products
  • 2309 10 13 00Containing not less than 10 % but less than 50 % 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).

Frequently asked questions

What does tariff line 2309 10 15 00 cover in the European Union tariff?

In the European Union tariff, line 2309 10 15 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 not less than 50 % but less than 75 % by weight of milk products.

What is the general (MFN) duty on 2309 10 15 00 in the European Union?

The general (MFN) duty rate is 730.000 EUR TNE.

Which preferential rates apply to 2309 10 15 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), Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, 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 663.570 EUR TNE applies to goods from Mercosur. A preferential rate of 547.500 EUR TNE applies to goods from Chile. A preferential rate of 0.000 EUR TNE 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.

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