European Union tariff line 2309 90 91 10: Dog or cat food, not put up for retail sale
Last updated
Key facts
- Tariff line
- 2309 90 91 10
- Covers
- Other, including premixes, beet-pulp with added molasses, dog or cat food, not put up for retail sale
- Duty (MFN)
- 12%
- 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
- HS subheading
- 2309.90
Summary
In the European Union tariff, line 2309 90 91 10 covers other, including premixes, beet-pulp with added molasses, dog or cat food, not put up for retail sale. The general (MFN) duty rate is 12%. It falls under HS subheading 2309.90 in heading 23.09 (chapter 23).
What this line covers
In the European Union tariff, line 2309 90 91 10 covers other, including premixes, beet-pulp with added molasses, dog or cat food, not put up for retail sale.
Its legal text is “Dog or cat food, not put up for retail sale”, read under “Other”, “Other, including premixes”, “Other” and “Beet-pulp with added molasses”.
How it is structured
It falls under HS subheading 2309.90 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 2309.90
- Other
- Within the subheading
- Other, including premixes
- Within the subheading
- Other
- Within the subheading
- Beet-pulp with added molasses
- Line 2309 90 91 10
- Dog or cat food, not put up for retail sale
Duty
The general (MFN) duty rate is 12%.
The rate is published on 2309 90 91 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 46 origins.
A preferential rate of 4.2% applies to goods from GSP - General arrangements.
A preferential rate of 10.5% applies to goods from Mercosur.
| Preferential rate | Programme 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% | 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) |
| 4.2% | GSP - General arrangements (2020) |
| 10.5% | 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.
Other lines under 2309.90
- 2309 90 10 21Fish feed
- 2309 90 10 31Dog or cat food, not put up for retail sale
- 2309 90 10 39Other
- 2309 90 10 81Fish feed
- 2309 90 10 91Dog or cat food, not put up for retail sale
- 2309 90 10 99Other
- 2309 90 20 00Products referred to in additional note 5 to this chapter
- 2309 90 31 12High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 31 13Other
- 2309 90 31 14High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 31 16Other
- 2309 90 31 17High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 31 18Other
- 2309 90 31 19High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 31 21Other
- 2309 90 31 30High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 31 40Other
- 2309 90 31 51Dog or cat food, not put up for retail sale
- 2309 90 31 59Other
- 2309 90 31 61Dog or cat food, not put up for retail sale
- 2309 90 31 69Other
- 2309 90 31 81High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 31 85Other
- 2309 90 31 91High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 31 99Other
- 2309 90 33 10Dog or cat food, not put up for retail sale
- 2309 90 33 90Other
- 2309 90 35 10Dog or cat food, not put up for retail sale
- 2309 90 35 90Other
- 2309 90 39 10Dog or cat food, not put up for retail sale
- 2309 90 39 90Other
- 2309 90 41 20Fish feed
- 2309 90 41 41Dog or cat food, not put up for retail sale
- 2309 90 41 49Other
- 2309 90 41 51Dog or cat food, not put up for retail sale
- 2309 90 41 59Other
- 2309 90 41 81Dog or cat food, not put up for retail sale
- 2309 90 41 89Other
- 2309 90 43 10Dog or cat food, not put up for retail sale
- 2309 90 43 90Other
- 2309 90 49 10Dog or cat food, not put up for retail sale
- 2309 90 49 90Other
- 2309 90 51 10Dog or cat food, not put up for retail sale
- 2309 90 51 90Other
- 2309 90 53 10Dog or cat food, not put up for retail sale
- 2309 90 53 90Other
- 2309 90 59 10Dog or cat food, not put up for retail sale
- 2309 90 59 90Other
- 2309 90 70 10Dog or cat food, not put up for retail sale
- 2309 90 70 90Other
- 2309 90 91 90Other
- 2309 90 96 31High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 96 35Other
- 2309 90 96 39High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 96 40Other
- 2309 90 96 51Dog or cat food, not put up for retail sale
- 2309 90 96 59Other
- 2309 90 96 61Dog or cat food, not put up for retail sale
- 2309 90 96 69Other
- 2309 90 96 91High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 96 93Other
- 2309 90 96 95High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not
- 2309 90 96 96Other
In other countries
National tariff lines under 2309.90 are live on border.bot for the United States (23 lines, also used by 1 other country).
- United States23 lines, used by 1 other country
Frequently asked questions
What does tariff line 2309 90 91 10 cover in the European Union tariff?
In the European Union tariff, line 2309 90 91 10 covers other, including premixes, beet-pulp with added molasses, dog or cat food, not put up for retail sale.
What is the general (MFN) duty on 2309 90 91 10 in the European Union?
The general (MFN) duty rate is 12%. The rate is published on 2309 90 91 00.
Which preferential rates apply to 2309 90 91 10?
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 4.2% applies to goods from GSP - General arrangements. A preferential rate of 10.5% 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.