HS 010410 Sheep
Quick Answer: Sheep imported under HS 010410 enter the UK with rates including 0.00% and 67.00 GBP/100 kg, the EU with rates including 0.00% and 80.50 EUR/100 kg, and the US duty-free at the MFN rate, with an additional $3/head. This code specifically covers live sheep, encompassing all breeds and ages, for various purposes such as slaughter, breeding, or wool production. Importers should be aware of potential specific import requirements, such as health certificates, which can vary by destination country. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0104100000 | — | — | — |
| 0104101000 | 0.00 % | — | — |
| 0104103000 | 67.00 GBP / 100 kg | — | — |
| 0104108000 | 67.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0104100000 | — | — | — |
| 0104101000 | 0.00 % | — | — |
| 0104103000 | 80.50 EUR / 100 kg | — | — |
| 0104108000 | 80.50 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0104100000 | Free | — | ["No.","kg"] |
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 to Classify This HS Code?
What products does HS 010410 cover?
This subheading covers live sheep, which are domestic ovine animals of the species *Ovis aries*. According to the World Customs Organization's Harmonized System Nomenclature, this includes all breeds of sheep, whether for meat, wool, or breeding purposes. The USITC Harmonized Tariff Schedule and the EU TARIC system confirm that this classification applies to live sheep, excluding any processed or dead animals.
What falls outside HS 010410?
The following products are excluded from HS 010410: live goats (classified under HS 010420), sheep's wool, whether or not scoured or carbonized (HS 5101), sheep's or lambs' skins, with the wool or hair on, whether or not tanned or dressed (HS 4108), and meat of sheep, fresh, chilled, or frozen (HS 0204). Live animals not specifically identified as sheep, such as cattle or horses, are also classified under different headings within Chapter 01.
What are common classification mistakes for HS 010410?
A common error is misclassifying live goats as sheep under HS 010410, when goats are specifically classified under HS 010420. This mistake often arises from a lack of precise identification of the animal species. Additionally, confusion can occur with products derived from sheep, such as wool or meat, which are classified in entirely different chapters of the Harmonized System, as per General Rule of Interpretation 1.
How should importers classify products under HS 010410?
The correct procedure for classifying live sheep under HS 010410 involves confirming the species of the animal being imported. Importers and customs brokers must verify that the animals are indeed *Ovis aries* and not another ovine or caprine species. Reviewing veterinary certificates, import permits, and any accompanying documentation that clearly identifies the species is crucial for accurate classification.
How is the duty calculated for products under HS 010410?
A shipment of 100 live sheep, with a declared customs value of $15,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($15,000 USD × 0.05 = $750.00). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 010410?
Several free trade agreements may reduce the applicable duty rate for HS 010410, including the United States-Mexico-Canada Agreement (USMCA), which provides for duty-free treatment for originating sheep from Canada and Mexico. To claim this preference, a valid USMCA Certificate of Origin is required. For imports into the European Union from certain developing countries, the Generalised Scheme of Preferences (GSP) may offer reduced or zero duty rates, typically requiring a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for live sheep (HS 010410) into major markets like the US, EU, and UK?
Import duty rates for live sheep (HS 010410) vary significantly by destination. For example:
- United States (US): The Most Favored Nation (MFN) rate is generally Free (0.00%). However, specific trade agreements or quotas might apply. Source: USITC Harmonized Tariff Schedule.
- European Union (EU): The standard duty rate is 80.50 EUR per 100 kg. Preferential rates may apply under Free Trade Agreements (FTAs) or the Generalized Scheme of Preferences (GSP). Source: EU TARIC database.
- United Kingdom (UK): The standard duty rate is 67.00 GBP per 100 kg. Similar to the EU, preferential rates can be accessed through trade agreements. Source: UK Trade Tariff.
Importers and brokers should always verify the specific rate applicable to their shipment based on origin and destination.
How is the duty for live sheep (HS 010410) calculated, and can you provide an example?
The duty for live sheep (HS 010410) is typically calculated on a per-weight basis (e.g., per 100 kg) or, in some cases, per head.
Example Calculation (EU): Assume an import of 500 kg of live sheep into the EU with a standard duty rate of 80.50 EUR per 100 kg.
Calculation: (500 kg / 100 kg) * 80.50 EUR/100 kg = 5 * 80.50 EUR = 402.50 EUR.
The total duty would be 402.50 EUR. Importers must ensure accurate weight declarations to avoid discrepancies and potential penalties.
What specific criteria differentiate sheep (HS 010410) from other animals under Chapter 01 of the Harmonized System?
HS code 010410 specifically covers 'Live sheep'. This classification is based on the species. It is distinct from HS code 010420 (Live goats). The key differentiator is the species itself. Importers must ensure that the animals being imported are indeed sheep (Ovis aries) and not goats or other ruminants to ensure correct classification. The World Customs Organization (WCO) provides explanatory notes that clarify these distinctions, emphasizing biological species as the primary classification factor.
What documentation is typically required for importing live sheep (HS 010410)?
Importing live animals like sheep (HS 010410) requires comprehensive documentation to comply with customs and veterinary regulations. Essential documents usually include:
- Commercial Invoice: Detailing the value, quantity, and description of the sheep.
- Packing List: Outlining the contents of each shipping unit.
- Bill of Lading or Air Waybill: For transport.
- Veterinary Health Certificate: Issued by the competent authority of the exporting country, certifying the animals are free from diseases and fit for export/import.
- Import Permit: Often required by the importing country's agricultural or animal health authorities.
- Certificate of Origin: To determine applicable duty rates and trade agreement benefits.
- Animal Welfare Declarations: Depending on the destination country's regulations.
Customs brokers should work closely with importers and veterinary authorities to ensure all specific requirements are met.
How do trade agreements, such as USMCA or EU FTAs, impact the duty rates for live sheep (HS 010410)?
Trade agreements can significantly reduce or eliminate import duties on live sheep (HS 010410). For example:
- USMCA (United States-Mexico-Canada Agreement): Sheep originating from Canada or Mexico may benefit from preferential duty rates, potentially reducing them to 0.00% under the agreement, provided they meet the rules of origin.
- EU Free Trade Agreements (FTAs): The EU has FTAs with numerous countries (e.g., Canada, Japan, South Korea). Sheep originating from these partner countries might qualify for reduced or zero duties, replacing the standard 80.50 EUR/100 kg rate, subject to meeting the specific rules of origin.
To claim preferential treatment, importers must possess a valid Certificate of Origin or equivalent proof demonstrating that the sheep meet the origin criteria stipulated in the relevant trade agreement. This requires careful tracking of the supply chain and product origin.