HS 010121 Live pure-bred breeding horses
Quick Answer: Live pure-bred breeding horses imported under HS 010121 enter the US duty-free under the MFN rate, the EU at 0.00% ad valorem, and the UK at 0.00% ad valorem. This Harmonized System code specifically covers live horses recognized as pure-bred and intended for breeding purposes, as distinct from horses for slaughter, racing, or other uses. Importers and customs brokers should ensure robust documentation, including pedigree certificates and veterinary records, to substantiate the pure-bred status and breeding intent. While customs duties are generally zero across these major jurisdictions, compliance with animal health regulations, import permits, and quarantine requirements remains paramount. This classification facilitates the international trade of high-value equine genetics.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0101210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0101210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 01012100 | Free | — | — |
| 0101210010 | Free | — | ["No."] |
| 0101210020 | — | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 010121 cover?
This subheading covers live pure-bred horses specifically intended for breeding purposes. As defined by the World Customs Organization (WCO) Harmonized System Nomenclature and reflected in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, "pure-bred" implies that both parents are of the same recognized breed, and the animal is registered in a stud-book or other official register of that breed. The "breeding" aspect signifies that the horse is imported with the primary intent of reproduction, rather than for racing, riding, or slaughter, which would fall under other subheadings within Heading 0101.
What falls outside HS 010121?
The following products are excluded from HS 010121: horses that are not pure-bred, even if intended for breeding, which would typically fall under HS 010129 ("Other live horses"). Horses imported for racing, riding, or other recreational purposes, regardless of their breeding potential or pure-bred status, are also excluded and generally classified under HS 010129. Furthermore, horses intended for slaughter are classified under HS 010130 ("Asses") or 010190 ("Other live equines"), depending on the specific animal, as their primary purpose is not breeding.
What are common classification mistakes for HS 010121?
A common error is classifying any pure-bred horse under HS 010121 without sufficient proof of its breeding intent. Importers often overlook the requirement to demonstrate that the horse is genuinely imported for breeding, leading to misclassification under HS 010129. Another mistake is classifying non-pure-bred horses as 010121, violating General Interpretative Rule (GRI) 1, which mandates classification according to the terms of the headings and any relative section or chapter notes. Proper documentation, such as stud-book certificates and import declarations explicitly stating breeding purpose, is crucial to avoid these errors.
How should importers classify products under HS 010121?
The correct procedure for classifying live pure-bred breeding horses involves several steps. Importers and customs brokers must first verify the horse's pure-bred status through official stud-book registration or equivalent documentation. Secondly, they must clearly establish and document the horse's primary purpose for importation as breeding, which may involve providing contracts for breeding services or evidence of inclusion in a breeding program. Finally, they should consult the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to confirm the exact subheading and any specific national notes or requirements for 010121.
How is the duty calculated for products under HS 010121?
A pure-bred breeding mare, declared at a customs value of $50,000 USD, would attract a US duty of $1,050.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.1% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 0101.21.00. The calculation is $50,000 (customs value) × 0.021 (duty rate) = $1,050.00. For imports into the European Union, the MFN duty rate for HS 010121 is 0% ad valorem, meaning no duty would be applied based on the EU TARIC system.
Which trade agreements reduce duties for HS 010121?
Several free trade agreements may reduce the applicable duty rate for HS 010121, including the United States-Mexico-Canada Agreement (USMCA), which provides a "Free" preferential duty rate for eligible horses originating from Mexico or Canada when imported into the United States. Similarly, the EU-UK Trade and Cooperation Agreement (TCA) allows for "Free" duty rates for qualifying pure-bred breeding horses originating in the UK and imported into the EU, or vice-versa, provided a valid statement on origin is provided. For imports into the EU from certain developing countries, the Generalised Scheme of Preferences (GSP) may also offer reduced or "Free" rates, typically requiring a GSP Form A certificate of origin.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for live pure-bred breeding horses (HS 010121) in major markets?
For HS 010121, 'Live pure-bred breeding horses,' the Most Favored Nation (MFN) duty rates are generally very low or zero in major trading blocs. As of current tariffs:
- United States (USITC): The MFN duty rate is Free.
- European Union (TARIC): The MFN duty rate is 0.00% ad valorem.
- United Kingdom (UK Trade Tariff): The MFN duty rate is 0.00% ad valorem.
These 'Free' or '0.00%' rates mean that, for most countries, no customs duty will be levied upon import, simplifying the cost structure for importers.
What are the key classification criteria for a horse to qualify under HS 010121 as 'pure-bred breeding'?
To qualify under HS 010121, a horse must meet two primary criteria: it must be 'pure-bred' and intended for 'breeding.'
- Pure-bred: This typically requires official documentation proving the horse's lineage and registration with a recognized pure-bred studbook or breed registry (e.g., The Jockey Club, American Quarter Horse Association, FEI Passport). The WCO Explanatory Notes for Chapter 1 clarify that 'pure-bred' implies documented ancestry within a recognized breed.
- Breeding: The horse must be imported specifically for breeding purposes. While intent can be subjective, customs authorities may look for supporting evidence such as purchase agreements, veterinary certificates confirming breeding soundness, or contracts for stud services. Horses imported for racing, riding, or slaughter, even if pure-bred, would typically fall under other subheadings (e.g., 010129 for other live horses).
What documentation is typically required for importing horses under HS 010121, beyond standard customs declarations?
Beyond standard customs declarations (e.g., Entry Summary in the US, SAD in the EU/UK), importers of live pure-bred breeding horses under HS 010121 must provide specific documentation to satisfy both customs and animal health regulations. Key documents often include:
- Pedigree Certificate/Studbook Registration: Official proof of the horse's pure-bred status from a recognized breed association.
- Health Certificate: Issued by an official veterinarian in the country of export, attesting to the horse's health, vaccination status, and freedom from specified diseases. This is crucial for biosecurity.
- Import Permit: Required by many countries, obtained from the importing country's animal health authority (e.g., USDA APHIS in the US, DEFRA in the UK) prior to shipment.
- Proof of Ownership/Purchase: Bill of sale or commercial invoice.
- Transport Documents: Airway bill or bill of lading.
- Coggins Test (EIA Test) Results: Often a mandatory requirement for equine imports to demonstrate freedom from Equine Infectious Anemia.
Are there any preferential duty rates or trade agreements that specifically benefit imports of HS 010121?
Given that the MFN duty rates for HS 010121 are already 'Free' or '0.00%' in many major economies, the direct impact of preferential trade agreements on duty rates is often negligible for this specific heading. For example, under agreements like the USMCA (United States-Mexico-Canada Agreement) or various EU Free Trade Agreements, the duty rate for pure-bred breeding horses would remain 0.00% or Free, as it is already the MFN rate.
However, these agreements can still offer benefits such as simplified customs procedures, reduced administrative burden, or specific provisions related to sanitary and phytosanitary (SPS) measures that facilitate the movement of live animals. Importers should always verify the specific rules of origin and any non-tariff measures under applicable trade agreements, even when the duty rate is zero.
How is the duty calculated for HS 010121, and can you provide a numerical example?
For HS 010121, 'Live pure-bred breeding horses,' the duty calculation is straightforward because the ad valorem duty rate is typically 0.00% or Free in major markets.
Duty Calculation Formula: Customs Duty = (Customs Value) × (Ad Valorem Duty Rate)
Numerical Example: Let's assume an importer brings a pure-bred breeding horse from a non-preferential country into the European Union.
- Customs Value of the horse: €150,000
- EU MFN Duty Rate for HS 010121: 0.00% ad valorem
Calculation: Customs Duty = €150,000 × 0.00% = €0.00
In this example, no customs duty would be payable. It is important to note that while customs duty is zero, other charges such as Value Added Tax (VAT) or Goods and Services Tax (GST) and any applicable import fees (e.g., inspection fees) would still apply based on the importing country's regulations.