# European Union tariff line 2309 10 90 00: Other

> In the European Union tariff, line 2309 10 90 00 covers dog or cat food, put up for retail sale. The general (MFN) duty rate is 9.6%. It falls under HS subheading 2309.10 in heading 23.09 (chapter 23).

Source: https://border.bot/countries/european-union/hs-codes/2309109000
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) / [2309 10 90 00](https://border.bot/countries/european-union/hs-codes/2309109000)

## Key facts

- Tariff line: 2309 10 90 00
- Covers: Dog or cat food, put up for retail sale
- Duty (MFN): 9.6%
- Preferential rates: From 0% (49 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](https://border.bot/countries/european-union)
- HS subheading: [2309.10](https://border.bot/hs-codes/230910)

## What this line covers

In the European Union tariff, line 2309 10 90 00 covers dog or cat food, put up for retail sale.

Its legal text is “Other”, read under “Dog or cat food, put up for retail sale”.

## 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
- Line 2309 10 90 00: Other

## Duty

The general (MFN) duty rate is 9.6%.

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 46 origins.

A preferential rate of 3.3% applies to goods from GSP - General arrangements.

A preferential rate of 7.6% applies to goods from Mercosur.

- 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%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 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%: Mexico (MX)
- 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%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 3.3%: GSP - General arrangements (2020)
- 7.6%: Mercosur (5500)

## 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)

## Other lines under 2309.10

- [2309 10 11 00](https://border.bot/countries/european-union/hs-codes/2309101100) Containing no milk products or containing less than 10 % by weight of such products
- [2309 10 13 00](https://border.bot/countries/european-union/hs-codes/2309101300) Containing not less than 10 % but less than 50 % by weight of milk products
- [2309 10 15 00](https://border.bot/countries/european-union/hs-codes/2309101500) Containing not less than 50 % but less than 75 % by weight of milk products
- [2309 10 19 00](https://border.bot/countries/european-union/hs-codes/2309101900) Containing not less than 75 % by weight of milk products
- [2309 10 31 00](https://border.bot/countries/european-union/hs-codes/2309103100) Containing no milk products or containing less than 10 % by weight of such products
- [2309 10 33 00](https://border.bot/countries/european-union/hs-codes/2309103300) Containing not less than 10 % but less than 50 % by weight of milk products
- [2309 10 39 00](https://border.bot/countries/european-union/hs-codes/2309103900) Containing not less than 50 % by weight of milk products
- [2309 10 51 00](https://border.bot/countries/european-union/hs-codes/2309105100) Containing no milk products or containing less than 10 % by weight of such products
- [2309 10 53 00](https://border.bot/countries/european-union/hs-codes/2309105300) Containing not less than 10 % but less than 50 % by weight of milk products
- [2309 10 59 00](https://border.bot/countries/european-union/hs-codes/2309105900) Containing not less than 50 % by weight of milk products
- [2309 10 70 00](https://border.bot/countries/european-union/hs-codes/2309107000) Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products

- Previous line: [2309 10 70 00](https://border.bot/countries/european-union/hs-codes/2309107000) Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products
- Next line: [2309 90 10 21](https://border.bot/countries/european-union/hs-codes/2309901021) Fish feed

## Frequently asked questions

### What does tariff line 2309 10 90 00 cover in the European Union tariff?

In the European Union tariff, line 2309 10 90 00 covers dog or cat food, put up for retail sale.

### What is the general (MFN) duty on 2309 10 90 00 in the European Union?

The general (MFN) duty rate is 9.6%.

### Which preferential rates apply to 2309 10 90 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), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 3.3% applies to goods from GSP - General arrangements. A preferential rate of 7.6% applies to goods from Mercosur.

## 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/2309109000.json