0104 — Live sheep and goats
In the EU Combined Nomenclature this heading has 5 eight-digit codes, conventional duty from 0 to 3.2 %; 3 with a compound or specific duty. In the EAEU tariff, heading 0104 has 5 ten-digit codes, base import duty from 0 to 5 %.
Calculate duty and VAT
Enter the goods value — see the taxes at the border right away.
Customs value usually includes delivery to the border. Anti-dumping and preferences not included.
With freight, port, clearance and delivery. We email the calculation within 24 hours on working days.
This is the base rate. Your landed cost is a different number.
Duty, import VAT, freight, port charges and delivery — one figure per unit at your warehouse. So you know the total before customs does.
EU codes
| EU code | Description | EU rate |
|---|---|---|
| 0104 10 | Sheep | |
| 0104 10 10 | Pure-bred breeding animals | 0 % |
| 0104 10 30 | Lambs (up to a year old) | 80,5 €/100 kg/net ( 18 ) |
| 0104 10 80 | Other | 80,5 €/100 kg/net ( 18 ) |
| 0104 20 | Goats | |
| 0104 20 10 | Pure-bred breeding animals | 3.2 % |
| 0104 20 90 | Other | 80,5 €/100 kg/net ( 18 ) |
EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC
EAEU codes (base rates)
| Code | HS 6 subheading | Supp. unit | Base rate |
|---|---|---|---|
| 0104 10 100 0 | Sheep | pcs | 0 % |
| 0104 10 300 0 | Sheep | pcs | 5 % |
| 0104 10 800 0 | Sheep | pcs | 5 % |
| 0104 20 100 0 | Goats | pcs | 0 % |
| 0104 20 900 0 | Goats | pcs | 5 % |
EAEU Common Customs Tariff, chapter 01, updated 25.04.2022 · Eurasian Economic Commission
EAEU descriptions are published in Russian only — see the Russian page. RU
What the rate does not include
This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.