Preferential rates - 41 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-10.2 pp	-10.2 pp	—	1
CARIFORUM1033 0.000 %-10.2 ppEU-CARIFORUM EPA	-10.2 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-10.2 ppESA Interim EPA	-10.2 pp	ESA Interim EPA
SADC EPA1035 0.000 %-10.2 ppSADC EPA	-10.2 pp	SADC EPA
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 States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-10.2 pp	-10.2 pp	—
GSP-EBA2005 0.000 %-10.2 ppEverything But Arms	-10.2 pp	Everything But Arms
OCTs2080 0.000 %-10.2 ppOverseas Association Decision	-10.2 pp	Overseas Association Decision
Central America2200 0.000 %-10.2 ppEU-Central America Association Agreement	-10.2 pp	EU-Central America Association Agreement

Additional duties(3)

inherited from 0100000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:BY(Belarus)RU(Russia)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Subheading declaration -net weight/supplementary unit(1)

ERGA OMNES

Regulation 0927/122013-02-01

0 certificate(s) required

Action 100.000/KGM KGM

CD651Declaration under this goods code is only allowed if the threshold values (net weight/supplementary unit or value/net weight or value/supplementary unit) are respected. If not, check the respective values and correct if necessary. Otherwise, another goods code should be declared.

Preferential tariff quota(1)

Switzerland

0.000 %Regulation 1988/202026-01-01

EU-Switzerland Bilateral Agreements(since 2002)

Supplementary unit(1)

inherited from 0102000000

ERGA OMNES

NARRegulation 2658/872008-01-01

Import control(2)

inherited from 0100000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -organic products(1)

inherited from 0100000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)NO(Norway)LI(Liechtenstein)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Veterinary control(2)

inherited from 0102000000

All third countries

Regulation 0632/212024-08-01

Except:AD(Andorra)NO(Norway)LI(Liechtenstein)SM(San Marino)CH(Switzerland)

6 certificate(s) required

C640Other certificates

Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Import/export not allowed after control

CD625The entry into free circulation of live animals is subject to the presentation of a Common Health Entry Document for live animals (CHED-A) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

European Union

Regulation 0632/212023-11-14

7 certificate(s) required

C640Other certificates

Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

Import/export not allowed after control

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Start date: 2012-01-01

Description & Classification

Typical uses

For slaughter

Sample products

Live domestic cattle, cows, for slaughter, weight exceeding 300 kgSlaughter cows, live domestic cattle, exceeding 300 kg

Synonyms

Slaughter cows, Cows, Live cattle

Materials

Domestic cattle

Regulatory notes

Chapter noteChapter 01 — Live animals

1. This chapter covers all live animals except: (a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306, 0307 or 0308; (b) cultures of micro-organisms and other products of heading 3002; (c) animals of heading 9508. 2. Heading 0106 covers, inter alia, the following domestic or wild animals: (a) mammals: primates, whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia); (b) reptiles (including snakes and turtles); (c) birds: parrots (including parakeets, macaws and cockatoos), ostriches and emus; (d) insects: bees; (e) other: frogs.

Section note

Non-preferential origin

specific

Live bovine animals.

The origin of the goods of this heading shall be the country where the animal was fattened for at least 8 months to come from a weight of less than 300 kg to a weight of 300 kg or more; the origin of other animals of this heading shall be the country in which the animal was born

specific

Live bovine animals.

Residual rule

The country of origin of a pure-bred breeding animal is the country where the animal was born.

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Cows (0102296100)?

The third country duty (erga omnes) for Cows is 10.200 % + 93.100 EUR DTN. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Cows (0102296100)?

Yes, 40 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Cows (0102296100)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 0102296100?

TARIC code 0102296100 (Cows) covers the following products: Live domestic cattle, cows, for slaughter, weight exceeding 300 kg, Slaughter cows, live domestic cattle, exceeding 300 kg.

What are the non-preferential origin rules for Cows (0102296100)?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

01Section I — LIVE ANIMALS AND ANIMAL PRODUCTS

0100000000LIVE ANIMALS

0102000000Live bovine animals

0102210000Cattle

0102290000Other

0102291000Other

0102295100Of a weight exceeding 300|kg

0102296100Cows

Duties & Measures

Third Country Duty10.200 % + 93.100 EUR DTN

Base rate (erga omnes)

Applies to all third countries without preferential agreement

10.200 % + 93.100 EUR DTN

Preferential rates(41)

+31

Preferential rates - 41 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-10.2 pp	-10.2 pp	—	1
CARIFORUM1033 0.000 %-10.2 ppEU-CARIFORUM EPA	-10.2 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-10.2 ppESA Interim EPA	-10.2 pp	ESA Interim EPA
SADC EPA1035 0.000 %-10.2 ppSADC EPA	-10.2 pp	SADC EPA
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 States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-10.2 pp	-10.2 pp	—
GSP-EBA2005 0.000 %-10.2 ppEverything But Arms	-10.2 pp	Everything But Arms
OCTs2080 0.000 %-10.2 ppOverseas Association Decision	-10.2 pp	Overseas Association Decision
Central America2200 0.000 %-10.2 ppEU-Central America Association Agreement	-10.2 pp	EU-Central America Association Agreement

Additional duties(3)

inherited from 0100000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:BY(Belarus)RU(Russia)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Subheading declaration -net weight/supplementary unit(1)

ERGA OMNES

Regulation 0927/122013-02-01

0 certificate(s) required

Action 100.000/KGM KGM

Preferential tariff quota(1)

Switzerland

0.000 %Regulation 1988/202026-01-01

EU-Switzerland Bilateral Agreements(since 2002)

Supplementary unit(1)

inherited from 0102000000

ERGA OMNES

NARRegulation 2658/872008-01-01

Import control(2)

inherited from 0100000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -organic products(1)

inherited from 0100000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)NO(Norway)LI(Liechtenstein)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

Veterinary control(2)

inherited from 0102000000

All third countries

Regulation 0632/212024-08-01

Except:AD(Andorra)NO(Norway)LI(Liechtenstein)SM(San Marino)CH(Switzerland)

6 certificate(s) required

C640Other certificates

Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Import/export not allowed after control

European Union

Regulation 0632/212023-11-14

7 certificate(s) required

C640Other certificates

Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

Import/export not allowed after control

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Start date: 2012-01-01

Trade Statistics

Description & Classification

Typical uses

For slaughter

Sample products

Live domestic cattle, cows, for slaughter, weight exceeding 300 kgSlaughter cows, live domestic cattle, exceeding 300 kg

Synonyms

Slaughter cows, Cows, Live cattle

Materials

Domestic cattle

Regulatory notes

Chapter noteChapter 01 — Live animals

Section note

Non-preferential origin

specific

Live bovine animals.

specific

Live bovine animals.

Residual rule

The country of origin of a pure-bred breeding animal is the country where the animal was born.

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Cows (0102296100)?

The third country duty (erga omnes) for Cows is 10.200 % + 93.100 EUR DTN. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Cows (0102296100)?

Yes, 40 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Cows (0102296100)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 0102296100?

TARIC code 0102296100 (Cows) covers the following products: Live domestic cattle, cows, for slaughter, weight exceeding 300 kg, Slaughter cows, live domestic cattle, exceeding 300 kg.

What are the non-preferential origin rules for Cows (0102296100)?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Keywords

Slaughter cows · Cows · Live cattle · Domestic cattle · Live · Weight exceeding 300 kg · For slaughter

1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout the Nomenclature any reference to 'dried' products also covers products which have been dehydrated, evaporated or freeze-dried.

Non-preferential origin rules for Cows are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Trade Statistics

Imports

€0

39 PST

Exports

€0

50.4K PST

Balance

+€0

Import €/kg

€1.5K/PST

(€3.29/kg)

Export €/kg

€1.2K/PST

(€1.98/kg)

Market concentration (HHI)

8,250

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share	YoY
1	🇬🇧 United Kingdom	€52K	13Kt	€4.15/kg	90.3%
2	🇽🇰 Kosovo	€6K	5Kt	€1.11/kg	9.7%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇽🇰 Kosovo	€14.5M	11.0Mt	€1.31/kg	29.1%
2	🇨🇭 Switzerland	€13.2M	3.6Mt	€3.68/kg	26.5%
3	🇲🇪 Montenegro	€12.2M	6.2Mt	€1.96/kg	24.5%
4	🇧🇦 Bosnia and Herzegovina	€6.5M	4.5Mt	€1.44/kg	13.1%
5	🇱🇾 Libya	€2.8M	804Kt	€3.47/kg	5.6%
6	🇽🇸 XS	€608K	227Kt	€2.68/kg	1.2%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

39 PST

Exports

€0

50.4K PST

Balance

+€0

Import €/kg

€1.5K/PST

(€3.29/kg)

Export €/kg

€1.2K/PST

(€1.98/kg)

Market concentration (HHI)

8,250

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share	YoY
1	🇬🇧 United Kingdom	€52K	13Kt	€4.15/kg	90.3%
2	🇽🇰 Kosovo	€6K	5Kt	€1.11/kg	9.7%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇽🇰 Kosovo	€14.5M	11.0Mt	€1.31/kg	29.1%
2	🇨🇭 Switzerland	€13.2M	3.6Mt	€3.68/kg	26.5%
3	🇲🇪 Montenegro	€12.2M	6.2Mt	€1.96/kg	24.5%
4	🇧🇦 Bosnia and Herzegovina	€6.5M	4.5Mt	€1.44/kg	13.1%
5	🇱🇾 Libya	€2.8M	804Kt	€3.47/kg	5.6%
6	🇽🇸 XS	€608K	227Kt	€2.68/kg	1.2%

EU Member States

EU ImportersEU Exporters

View full analysis