HS HEADING 0104

Sheep and goats; live

HEADING

0104

CHAPTER

In plain English

This heading covers live sheep and goats. The goods are divided into two categories based on the animal type. One category includes live sheep. The other category includes live goats.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (2)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

0104.10

Sheep; live

0104.20

Goats; live

Chapter 01 classification notes

Live-animal imports are dominated by veterinary-health certificates, rabies vaccination proof, microchip ID, and quarantine rules that run outside the ordinary customs tariff. Most destinations require importer registration with the veterinary authority weeks or months before the movement.

Frequent misclassification in this chapter

Live ornamental fish fall under Chapter 01 heading 0106; tropical-fish kits sometimes misdeclared under Chapter 05 (products of animal origin) or Chapter 95 (toys) — check 0106.19 for most mammals and 0301.11 for live ornamental freshwater fish.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 01

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