# Customs tariff code 0105.99: Live poultry, andere, andere

> Customs tariff code 0105.99 covers Live poultry, andere, andere. 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/010599
- Reference data as at: 2025-10-03
- Customs code: 0105.99
- Third-country duty: none at this level
- Declarable: no

## Where this code sits in the tariff

- 01 LIVE ANIMALS
  - 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
    - 0105.99 Live poultry, andere, andere

## 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 |
| Occupied palestinian Territory | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Ukraine | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| Central America | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Serbia | 0 % | Tariff preference |

## Notes that govern this classification

### Pos. 0105

Erläuterungen zur Kombinierten Nomenklatur (KN) Hierher gehört nur das im Wortlaut dieser Position genannte lebende Hausgeflügel, einschließlich Junghennen, Kapaune und Ganter, gleichgültig, ob sie zum Eierlegen, des Fleisches oder der Federn wegen oder für andere Zwecke (z. B. zum Einsetzen in Käfige, Parks oder Wasseranlagen) aufgezogen werden. Wildgeflügel (z. B. Wildtruthühner – Meleagris gallopavo –), obgleich es wie Hausgeflügel gehalten und geschlachtet werden kann, gehört zu Unterposition 0106 39 80. Haustauben gehören zu Unterposition 0106 39 10.

### 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

- 0105.99.10 Ducks
- 0105.99.20 Geese
- 0105.99.30 Turkeys
- 0105.99.50 Guinea fowls

## Frequently asked questions

### What does customs tariff code 0105.99 cover?

Code 0105.99 covers Live poultry, andere, andere. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 0105.99?

TARIC holds no third-country rate of its own for 0105.99. The rate follows from the declarable commodity code beneath it.

### What is the HS code for 0105.99?

The first six digits form the HS code: 010599. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 0105.99 have?

0105.99 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.

### Where does 0105.99 sit in the tariff?

0105.99 sits in this hierarchy: 01 LIVE ANIMALS > 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 0105.99?

The EBTI database currently holds no valid decisions on 0105.99. 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 0105.99 change?

0105.99 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/010599.