Tariff number 2309100000 80 - Dog or cat food, put up for retail sale

Estimate the import cost for 230910

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

History

Preferential rules of origin for 2309100000

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

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EU-Algeria Association Agreement · Algeria

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Egypt Association Agreement · Egypt

  EU-Georgia DCFTA · Georgia

  EU-Jordan Association Agreement · Jordan

  EU-Morocco Association Agreement · Morocco

  EU-Moldova DCFTA · Moldova

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  Preparations of a kind used in animal feeding / or: Manufacture in which: all the cereals, sugar or molasses, meat or milk used are originating, and all the materials of Chapter 3 used are wholly obtained

• EPA CARIFORUM

  EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  Preparations of a kind used in animal feeding / or: Manufacture in which: – all the cereals, sugar or molasses, meat or milk used must already be originating; – all the materials of Chapter 3 used must be wholly obtained

• EU-Palestine Interim Association Agreement · Palestine

  EPA SADC · South Africa

  Preparations of a kind used in animal feeding / or: Manufacture in which: all the cereals, sugar or molasses, meat or milk used must already be originating; all the materials of Chapter 3 used must be wholly obtained

• EU-Canada CETA · Canada

  A change from any other heading, except from Chapter 2 or 3, provided that: (a) the net weight of non-originating material of Chapter 10 or 11 used in production does not exceed 20 per cent of the net weight of the product, (b) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and (c) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

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

  Preparations of a kind used in animal feeding / or: Manufacture in which: the weight of all the materials from heading 1006, Chapter 11 and headings 2302 and 2303 used does not exceed 20 per cent of the total weight of the product, all the sugar, molasses or milk used are originating, and all the materials of Chapter 3 used are wholly obtained

• EPA Eastern and Southern Africa

  Tobacco and manufactured tobacco substitutes; except for: / or: Manufacture in which all the materials of Chapter 24 used must be wholly obtained

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

  Preparations of a kind used in animal feeding / or: Manufacture in which: all the cereals, sugar or molasses, meat or milk used must already be originating; all the materials of Chapter 3 used must be wholly obtained 1. For the products described in the table below, the following rules may also apply instead of the rules set out in Appendix 2. 2. A proof of origin issued or made out pursuant to this Appendix shall contain the following statement in English: ‘Derogation – Appendix 2A of Annex II of Council Regulation (EC) No 1528/2007 – Materials of HS heading No ... originating from ... used.’ These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 17 of Annex II of Council Regulation (EC) No 1528/2007, or shall be added to the invoice declaration referred to in Articles 14 and 19 of Annex II of Council Regulation (EC) No 1528/2007. 3. The ACP States and the Member States shall take the measures necessary on their part to implement this Appendix.

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  Preparations of a kind used in animal feeding / or: Manufacture from materials of any heading, except that of the product, in which: all the materials of Chapter s 2 and 3 used are wholly obtained, and the weight of materials of Chapter 10 and 11 and headings 2302 and 2303 used does not exceed 20 % of the weight of the final product, and the individual weight of sugar [15] ) and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and the total combined weight of sugar and the materials of Chapter 4 used does not exceed 60 % of the weight of final product [15] See Introductory Note 4.2 .

• EU-Israel Association Agreement · Israel

  Preparations of a kind used in animal feeding / or: Manufacture in which all the cereals, sugar or molasses, must or milk used must be wholly obtained

• EU-Iceland FTA · Iceland

  Preparations of a kind used in animal feeding / or: Manufacture in which: – all the cereals, sugar or molasses, meat or milk used are originating, and – all the materials of Chapter 3 used are wholly obtained

• EU-Japan EPA · Japan

  CTH, provided that: - all the materials of Chapters 2 and 3 used are wholly obtained; - the total weight of non-originating materials of Chapter 4 and heading 19.01 used does not exceed 10 % of the weight of the product; - the total weight of non-originating materials of Chapters 10 and 11 and headings 23.02 and 23.03 used does not exceed 10 % of the weight of the product; and - the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 30 % of the weight of the product.

• EU-Korea FTA · South Korea

  Preparations of a kind used in animal feeding / or: Manufacture in which all the materials of Chapter s 2, 3, 4, 10, 11 and 17, used are originating

• EU-Central America Association Agreement

  Preparations of a kind used in animal feeding:

  — Dog or cat food, put up for retail sale / or: Manufacture in which the value of all cereals of Chapter 10 used does not exceed 50 % of the ex-works price of the product, and sugar, molasses, meat or milk used are originating and all the materials of Chapter 03 used are wholly obtained

• EU-Lebanon Association Agreement · Lebanon

  Preparations of a kind used in animal feeding / or: Manufacture in which: all the cereals, sugar or molasses, meat or milk used are originating, all the materials of Chapter 3 used are wholly obtained

• EU-Mexico Global Agreement · Mexico

  Preparations of a kind used in animal feeding / or: Manufacture in which: all the cereals, sugar or molasses, meat or milk used must already be originating, all the materials of Chapter 3 used must be wholly obtained

• EU-Singapore FTA · Singapore

  Preparations of a kind used in animal feeding / or: Manufacture from materials of any heading, except that of the product, in which: all the materials of Chapter s 2 and 3 used are wholly obtained, and the materials of Chapter 10 and 11 and headings 2302 and 2303 used does not exceed 20 % of the weight of the final product, and the individual weight of sugar [15] and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and the total combined weight of sugar and the materials of Chapter 4 used does not exceed 40 % of the weight of final product [15] See Introductory Note 4.2 .

• EU-Viet Nam FTA · Vietnam

  preparations of a kind used in animal feeding. / or: Manufacture from materials of any heading, except that of the product, in which: all the materials of Chapter s 2 and 3 used are wholly obtained; the materials of Chapter 10 and 11 and headings 2302 and 2303 used does not exceed 20 % of the weight of the final product; the individual weight of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product; the individual weight of sugar used does not exceed 40 % of the weight of the final products; and the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 % of the weight of the final product.

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

Legal and explanatory notes for 2309100000

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 2309100000

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 2309101100 Valid Apr 26, 2024 to Apr 25, 2027 · Ruling 600010000 on GOV.UK

  Product is a 8 oz plastic container of chewy dog treat supplement. They are made from: Brewer’s Yeast Skin & Coat Blend (Vegetable Oil, Dried Bovine Whey Protein Concentrate, Condensed Bovine Whey, Condensed Bovine Whey Solubles, Mono & Diglycerides of Edible Fats or Oils, Sodium Aluminosilicate, Saccharomyces cervisiae yeast culture, Dried Lactobacillus acidophilus fermentation product, Dried Enterococcus faecium fermentation product, Dried Lactobacillus casei fermentation product, Dried Lactobacillus plantarum fermentation product, Dried Aspergillus niger fermentation extract, Dried Aspergillus oryzae fermentation extract, Dried Bacillus subtilis fermentation extract, Processed Grain By-Products, Lecithin, Vegetable Oil, Vitamin E (mixed tocopherols), Extracted Citric Acid Presscake, Yeast Extract, Cranberry Extract, DL-Methionine, Zinc Proteinate, Biotin, Glycine) Sunflower Lecithin Vegetable Glycerin Tapioca Powder Sweet Potato Powder Arabic Gum MOS MAX Blend (Yeast extract, Primary dried yeast) Micronized Ahiflower Seed Organic Fruit Blend (apple, cranberry, blueberry, & silica) Ahiflower Oil Guar Gum Citric acid & buffered white distilled vinegar Pumpkin Powder Sunflower oil & rosemary extract. It is intended as a treat/supplement and is not the bulk of the dogs diet.

  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 of 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 2309 - Preparations of a kind used in animal feeding GIR 5b - has been used to identify the type of packaging as in a 8 oz plastic container. GIR 6 - has been used to classify the goods to subheading level 230910 Dog or cat food, put up for retail sale 8 Digit Code 23091011 Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of headings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products; Containing starch, glucose, glucose syrup, maltodextine or maltodextrine syrup; Containing no starch or …

• UK 2309101100 Valid Apr 26, 2024 to Apr 25, 2027 · Ruling 600010003 on GOV.UK

  Product is a 8 oz plastic container of chewy dog treat suppliment. They are made from: Multi Vitamin Blend (Vegetable Fat, Yeast Extract, Dextrose, Whey Protein Isolate, Primary Dried Yeast, Dried whole cranberry powder, Taurine, Dried colostrum (bovine source), Calcium Carbonate, Encapsulated Choline Chloride, Calcium Pantothenate, Zinc Proteinate, Zinc Sulfate, Vitamin E, Niacinamide, Pyridoxine Hydrochloride, Dried bovine whey, Copper Proteinate, Manganese Proteinate, L-Lysine, L-Ascorbic Acid, Potassium Iodide, Sodium Selenite, Dried Saccharomyces Cerevisiae fermentation product, Dried Aspergillus oryzae, Live Saccharomyces Cerevisiae, Bacillus subtilis, Lactobacillus acidophilus, Lactobacillus plantarium, Lactobacillus casei, Enterococcus faecium, Lactobacillus fermentum, Sodium aluminosilicate, DL-Methionine, Vitamin B12, Riboflavin, Thiamine Mononitrate, Milk (bovine) Calcium complex, Folic Acid, Vitamin A Acetate, Biotin, Vitamin D supplement, Yucca schidigera extract, Anise, Fenugreek) Brewer’s Yeast Vegetable Glycerin Sunflower Lecithin Arabic Gum Tapioca Powder Sweet Potato Powder MOS MAX Blend (Yeast extract, Primary dried yeast) Micronized Ahiflower Seed Ahiflower Oil Organic Fruit Blend (apple, cranberry, blueberry, & silica) Guar Gum Citric acid & buffered white distilled vinegar Pumpkin Powder Sunflower oil & rosemary extract. It is intended as a treat/supplement and is not the bulk of the dogs diet.

  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 of 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 2309 - Preparations of a kind used in animal feeding GIR 5b - has been used to identify the type of packaging as in a 8 oz plastic container. GIR 6 - has been used to classify the goods to subheading level 230910 Dog or cat food, put up for retail sale 8 Digit Code 23091011 Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of headings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products; Containing starch, glucose, glucose syrup, maltodextine or maltodextrine syrup; Containing no starch or …

• UK 2309103100 Valid Apr 26, 2024 to Apr 25, 2027 · Ruling 600010001 on GOV.UK

  Product is a 8 oz plastic container of peanut butter biscuit dog treats. They are made from, Buckwheat flour, Peanut butter, Coconut flour, Molasses powder, Coconut oil, Peanut butter powder, Ahiflower oil, Micronized Ahiflower seed, Cinnamon powder, Citric acid and distilled white vinegar, Apple pomace, Sunflower oil and rosemary extract. It is intended as a treat/supplement and is not the bulk of the dogs diet.

  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 of 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 2309 - Preparations of a kind used in animal feeding GIR 5b - has been used to identify the type of packaging as in a 8oz plastic canister GIR 6 - has been used to classify the goods to subheading level 230910 Dog or cat food, put up for retail sale. 8 Digit Code 23091031 Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products; Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup; Containing more than 10% but …

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

Tariff quotas for 230910

• Open 09.0089 Origin: all countries (erga omnes)

  Dog or cat food, put up for retail sale

  Jan 1, 2026 – Dec 31, 2026

  1,056,588 Kilograms

  Balance left (61%)

  Volume 1,732,000
• Open 09.0817 Origin: Norway

  Dog or cat put up for retail sale

  Jan 1, 2026 – Dec 31, 2026

  3,975,544 Kilograms

  Balance left (30.6%)

  Volume 13,000,000
• Open 09.8303 Origin: Canada

  Dog or cat food, put up for retail sale

  Jan 1, 2026 – Dec 31, 2026

  60,000,000 Kilograms

  Balance left (100%)

  Volume 60,000,000
• Critical 09.9007 Origin: United States

  US - Certain animal feed preparations

  Jul 1, 2026 – Jun 30, 2027

  38,051,686 Kilograms

  Balance left (95.1%)

  Volume 40,000,000

Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.

EU trade in 2025 for 230910

Extra-EU imports

€1.7B

508,268 t

Extra-EU exports

€4B

Top origin countries by import value

1. China €409.4M
2. Thailand €324.9M
3. United Kingdom €283.5M
4. Liechtenstein €202M
5. Canada €122.4M

CN8 codes below this code: 12. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 230910

• 0%
• 416 GBP / 1,000 kg
• 443 GBP / 1,000 kg
• 482 GBP / 1,000 kg
• and more

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 %
• Czechia 21 % maybe 12 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 % maybe 13.5 %
• France 20 % maybe 5.5 %
• Germany 19 % maybe 7 %
• Greece 24 % maybe 6 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 % maybe 3 %
• Malta 18 %
• Netherlands 21 %
• Poland 23 %
• Portugal 23 %
• 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

Information

HS Code structure

HS Code tree structure