# Customs tariff code 01: LIVE ANIMALS

> Customs tariff code 01 covers LIVE ANIMALS. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/01
- Reference data as at: 2025-07-20
- Customs code: 01
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| United Kingdom | 0 % | Tariff preference |
| Viet Nam | 0 % | Tariff preference |
| Russian Federation | 50 % | Additional duties |
| Belarus | 50 % | Additional duties |

## Compliance regimes

- EUDR: in scope (cattle), partial only

## Notes that govern this classification

### Kapitel 01

1. Zu Kapitel 1 gehören alle lebenden Tiere, ausgenommen: a) Fische, Krebstiere, Weichtiere und andere wirbellose Wassertiere der Positionen 0301, 0306, 0307 und 0308 (RV E0100A00); b) Kulturen von Mikroorganismen und andere Waren der Position 3002 (RV E0100B00); c) Tiere der Position 9508 (RV E0100C00).

### Abschnitt I

1. Soweit nichts anderes bestimmt ist, gilt in diesem Abschnitt jede Bezugnahme auf eine bestimmte Tiergattung oder Tierart auch für Jungtiere dieser Gattung oder Art (RV C0101000). 2. Soweit nichts anderes bestimmt ist, gilt in der Nomenklatur jede Bezugnahme auf getrocknete Waren auch für entwässerte, eingedampfte oder gefriergetrocknete Waren (RV C0102000).

## Subdivisions of this code

- 0101 Live horses, asses, mules and hinnies
- 0102 Live bovine animals
- 0103 Live swine
- 0104 Live sheep and goats
- 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
- 0106 Other live animals

## Frequently asked questions

### What does customs tariff code 01 cover?

Code 01 covers LIVE ANIMALS. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 01?

TARIC holds no third-country rate of its own for 01. The rate follows from the declarable commodity code beneath it.

### How many digits does 01 have?

01 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 01?

The EBTI database currently holds no valid decisions on 01. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 01 in scope of the EUDR?

Yes. 01 appears in Annex I of the EU deforestation regulation (commodity cattle). The Annex entry is narrower than the code, so only part of it is in scope. A due diligence statement and geolocation data for the plots of production are required.

### Does customs tariff code 01 change?

01 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/01.