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Tariff number 0101210000 10 - Horses

Import trade restrictions for 0101210000 10

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Preferential rules of origin for 0101210000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

  • EPA CARIFORUM

    EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

    EU-Mexico Global Agreement · Mexico

    EU-Palestine Interim Association Agreement · Palestine

    EPA SADC · South Africa

    Live animals / or: All the animals of Chapter 1 used must be wholly obtained

  • EU-Canada CETA · Canada

    EU-Japan EPA · Japan

    All animals of Chapter 1 are wholly obtained.

  • EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

    Live animals / or: All the animals of Chapter 1 shall be wholly obtained

  • EU-Central America Association Agreement

    Live animals / or: All the animals of Chapter 01 are wholly obtained

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 0101210000

Notes to chapter 01

Note 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; and (c) animals of heading 9508.

Notes to section I

LIVE ANIMALS; ANIMAL PRODUCTS Notes 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.

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

UK advance tariff rulings for 0101210000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

  • UK 0101210000 Valid Apr 14, 2026 to Apr 13, 2029 · Ruling 600015314 on GOV.UK

    Pure-bred geldings Horse has been castrated

    Justification

    Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 0101 - Live horses, asses, mules and hinnies GIR 6 has been used to classify the goods to subheading level 010121 – Horses; Pure-bred breeding animals

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Restrictions and flags for 010121

  • Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XVIII 01012100

    Covers only part of the goods under this code (act names 01012100).

    Art. 3h, luxury goods, banned above EUR 300 per item unless the annex says otherwise. only part of the code: Pure-bred breeding animals

    Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.

EU trade in 2025 for 010121

Extra-EU imports
€400.4M
2,476 t
Extra-EU exports
€556.4M

Top origin countries by import value

  1. United Kingdom €331.8M
  2. United States €54.9M
  3. Iceland €3.9M
  4. Norway €3.4M
  5. Switzerland €1.9M

CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 010121

  • 0%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

  • Austria 20 % maybe 13 %
  • Belgium 21 % maybe 6 %
  • Bulgaria 20 %
  • Croatia 25 % maybe 5 %
  • Cyprus 19 % maybe 5 %
  • Czechia 21 % maybe 12 %
  • Denmark 25 %
  • Estonia 24 %
  • Finland 25.5 %
  • France 20 % maybe 5.5 %
  • Germany 19 % maybe 7 %
  • Greece 24 % maybe 13 %
  • Hungary 27 %
  • Ireland 23 %
  • Italy 22 % maybe 5 %
  • Latvia 21 %
  • Lithuania 21 %
  • Luxembourg 17 % maybe 3 %
  • Malta 18 %
  • Netherlands 21 %
  • Poland 23 % maybe 8 %
  • Portugal 23 % maybe 6 %
  • Romania 21 % maybe 11 %
  • Slovakia 23 %
  • Slovenia 22 % maybe 9.5 %
  • Spain 21 %
  • Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Preferential rules of origin for subheading 010121 depend on the trade agreement. The Commission publishes them in Access2Markets.

Rules of origin on Access2Markets

Information

When importing or exporting "Horses", it is crucial to have the correct HS code or TARIC code. The HS code 0101210000 10 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.

To ensure your business transactions run smoothly when importing or exporting "Horses", consider the following points:

  1. Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Horses".
  2. Check if any additional licenses, permits, or certificates are required to import "Horses" into the destination country or export it from the country of origin.
  3. Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
  4. Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
  5. Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.

In summary, the HS code or TARIC code for "Horses" is 0101210000 10. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Horses".

HS Code structure

01
Chapter
01
Heading
21
Subheading
00
CN Subheading
00
TARIC Subheading
10
Additional TARIC codes

1. Chapter

There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 01 was selected for live animals

2. Heading

The heading determines the specific category within a certain chapter. In the example above, the 01 refers to Live horses, asses, mules and hinnies.

3. Subheading

The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 21 refers to Horses.

HS Code tree structure

0100000000 80

Chapter LIVE ANIMALS

0101000000 80

Live horses, asses, mules and hinnies

0101210000 10

- Horses

0101210000 80

- - Pure-bred breeding animals

0101290000 80

- - Other

0101291000 80

- - - For slaughter

0101299000 80

- - - Other

0101300000 80

- Asses

0101900000 80

- Other