Customs tariff code

Customs tariff code 0104.10.10: Pure-bred breeding animals

Reference data as at 24 June 2026

Customs tariff code 0104.10.10 covers Pure-bred breeding animals. The third-country duty rate is 0 %, plus import VAT.

0104.10.10 is CN code in the EU customs tariff, in chapter 01. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
0104.10.10
Third-country duty
0 %
Declarable
No
Binding rulings
0

Where this code sits in the tariff

  1. 01LIVE ANIMALS
  2. 0104Live sheep and goats
  3. 0104.10Sheep
  4. 0104.10.10Pure-bred breeding animals

From HS code to customs tariff code 0104.10.10

HS code0104.106 digits, uniform worldwide
CN code0104.10.108 digits, EU Combined Nomenclature

Duty rates and preferences

OriginDuty rateBasis
Third-country duty0 %MFN
San Marino0 %Customs Union Duty
CARIFORUM0 %Tariff preference
Eastern and Southern Africa States0 %Tariff preference
SADC EPA0 %Tariff preference
Preferential origin in accordance with the Agreement in the…0 %Tariff preference
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
OCTs (Overseas Countries and Territories)0 %Tariff preference
Andorra0 %Tariff preference
Ivory Coast0 %Tariff preference
Cameroon0 %Tariff preference
Colombia0 %Tariff preference
Egypt0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Pos. 0104

Zu Unterpositionen 0104 10 10 und 0104 10 80: Hierher gehören z. B. Hausschafe (Ovis aries), die verschiedenen Mufflonarten, wie die europäischen Mufflons (Ovis musimon), das Dickhornschaf, die asiatischen Mufflons (Sha oder Uria), das Argali aus Pamir (Ovis ammon) sowie das Mähnenschaf (Ammotragus lervia), obgleich es den Ziegen nähersteht.

Pos. 0104

Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören sowohl Hausschafe und Wildschafe (Böcke, Muttertiere und Lämmer) als auch Hausziegen und Wildziegen und Zicklein.

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

Frequently asked questions

What does customs tariff code 0104.10.10 cover?

Code 0104.10.10 covers Pure-bred breeding animals. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 0104.10.10?

The third-country duty rate for 0104.10.10 is 0 %. 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 0104.10.10?

The first six digits form the HS code: 010410. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 0104.10.10 have?

0104.10.10 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

Where does 0104.10.10 sit in the tariff?

0104.10.10 sits in this hierarchy: 01 LIVE ANIMALS > 0104 Live sheep and goats > 010410 Sheep. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 0104.10.10?

The EBTI database currently holds no valid decisions on 0104.10.10. 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 0104.10.10 change?

0104.10.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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