# Customs tariff code 0102.90.91: Other, andere, Hausrinder

> Customs tariff code 0102.90.91 covers Other, andere, Hausrinder. The third-country duty rate is 10.200 % + 93.100 EUR DTN, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/01029091
- Reference data as at: 2026-05-01
- Customs code: 0102.90.91
- Third-country duty: 10.200 % + 93.100 EUR DTN
- Declarable: no

## Where this code sits in the tariff

- 01 LIVE ANIMALS
  - 0102 Live bovine animals
    - 0102.90 Other
      - 0102.90.91 Other, andere, Hausrinder

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 10.200 % + 93.100 EUR DTN | MFN |
| United Kingdom | 0 % | Tariff preference |
| Viet Nam | 0 % | Tariff preference |
| Russian Federation | 50 % | Additional duties |
| Belarus | 50 % | Additional duties |
| Iceland | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| Central America | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Chile | 7.600 % + 69.820 EUR DTN | Tariff preference |
| Japan | 0 % | Tariff preference |
| New Zealand | 0 % | Tariff preference |
| Mercosur | 9.200 % + 84.620 EUR DTN | Tariff preference |

## Notes that govern this classification

### Pos. 0102

Zu Unterpositionen 0102 90 20 bis 0102 90 99 Hierher gehören z.B. die in den Erläuterungen zu Position 0102 des HS, erster Absatz Ziffer 3, beschriebenen Tiere. Zu Unterpositionen 0102 90 91: Hierher gehören alle Rinder der oben nicht erfassten Arten, die Haustiere sind, gleichgültig für welche Zwecke sie bestimmt sind (zur Nutzung, Aufzucht, Mast, Zucht, Schlachtung usw.), ausgenommen jedoch reinrassige Zuchttiere (Unterposition 0102 90 20).

### 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

- 0102.90.91.10 Of a weight exceeding 160 kg
- 0102.90.91.90 Other

## Frequently asked questions

### What does customs tariff code 0102.90.91 cover?

Code 0102.90.91 covers Other, andere, Hausrinder. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 0102.90.91?

The third-country duty rate for 0102.90.91 is 10.200 % + 93.100 EUR DTN. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 0102.90.91?

The first six digits form the HS code: 010290. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 0102.90.91 have?

0102.90.91 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

### Where does 0102.90.91 sit in the tariff?

0102.90.91 sits in this hierarchy: 01 LIVE ANIMALS > 0102 Live bovine animals > 010290 Other. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 0102.90.91?

The EBTI database currently holds no valid decisions on 0102.90.91. 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.

### Does customs tariff code 0102.90.91 change?

0102.90.91 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/01029091.
