HS 010420 Goats
Quick Answer: Goats imported under HS 010420 enter the UK at rates including 2.00% and 67.00 GBP / 100 kg, the EU at rates including 3.20% and 80.50 EUR / 100 kg, and the US at rates including 68¢/head and free for certain trade agreements. This code specifically covers live goats, excluding those for breeding purposes which may fall under different subheadings. Importers should be aware of potential specific import requirements and varying duty structures across major trading blocs. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0104200000 | — | — | — |
| 0104201000 | 2.00 % | — | — |
| 0104209000 | 67.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0104200000 | — | — | — |
| 0104201000 | 3.20 % | — | — |
| 0104209000 | 80.50 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0104200000 | 68¢/head | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 0104.20?
Imports of Goats may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 010420 cover?
This subheading covers live goats, encompassing all breeds and ages, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database, this classification applies to goats intended for breeding, slaughter, or other purposes, excluding those specifically listed elsewhere. The scope is broad, including domestic goats (Capra aegagrus hircus) and their various subspecies.
What falls outside HS 010420?
The following products are excluded from HS 010420: live sheep, which are classified under HS 010410. Also excluded are other domestic animals not specifically enumerated, such as cattle (Chapter 0102) or swine (Chapter 0103). Furthermore, any animal products, such as meat or milk, are not covered by this subheading and would fall under different HS chapters. The key distinction is that this code is exclusively for live goats.
What are common classification mistakes for HS 010420?
A common error is misclassifying other ovine or caprine species under this subheading, particularly if the importer is not precise with the animal's species identification. For instance, classifying live sheep (HS 010410) as goats would be incorrect. Adherence to General Interpretative Rule 1 and Rule 6 of the Harmonized System is crucial, ensuring classification is based on the most specific heading and subheading, and that the terms of the heading and any section or chapter notes are considered.
How should importers classify products under HS 010420?
The correct procedure for classifying live goats under HS 010420 involves confirming the animal's species through documentation such as veterinary certificates or import permits. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to verify the exact scope of the subheading. Accurate identification of the animal as a goat is paramount for correct declaration.
How is the duty calculated for products under HS 010420?
A shipment of 100 live Boer goats, declared at a 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 customs value. The calculation is: $15,000 USD × 5.0% = $750.00. This rate is published in the USITC Harmonized Tariff Schedule for HS 010420.
Which trade agreements reduce duties for HS 010420?
Several free trade agreements may reduce the applicable duty rate for HS 010420, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free rates for qualifying goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 010420 (Goats)?
Import duty rates for HS code 010420 (Goats) vary significantly by country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 68¢/head. The European Union's TARIC system may apply rates such as 3.20% ad valorem or 80.50 EUR per 100 kg, depending on specific conditions. The United Kingdom's Trade Tariff often lists rates like 67.00 GBP per 100 kg. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate.
How is the import duty for goats calculated under HS code 010420?
The calculation method depends on the duty rate applied. If a specific duty rate per head is in effect, such as the US rate of 68¢/head, the calculation is straightforward: Duty = Rate per head × Number of heads. For example, importing 100 goats at 68¢/head would result in a duty of 100 heads × $0.68/head = $68.00. If an ad valorem rate (e.g., 3.20%) is applied, the duty is calculated as a percentage of the declared value of the goats: Duty = Ad valorem Rate × Declared Value. For a shipment of goats valued at $5,000 with a 3.20% ad valorem duty, the duty would be 0.0320 × $5,000 = $160.00. Some tariffs may also use a weight-based duty (e.g., EUR/100 kg).
Are there preferential duty rates available for HS code 010420 under trade agreements?
Yes, many trade agreements offer preferential duty rates, often resulting in duty-free entry or significantly reduced rates for HS code 010420. For instance, under the USMCA (United States-Mexico-Canada Agreement), goats originating from Canada or Mexico may benefit from preferential treatment. The EU has agreements with various countries (e.g., through Association Agreements or specific Free Trade Agreements) that can reduce or eliminate duties. The UK also has a network of trade agreements post-Brexit. Importers must ensure they have the necessary proof of origin documentation (e.g., a certificate of origin) to claim preferential treatment, as specified by the relevant trade agreement and the importing country's customs regulations.
What documentation is typically required for importing goats under HS code 010420?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing live animals like goats under HS code 010420 requires specific health and veterinary certifications. This typically includes an import permit issued by the importing country's animal health authority, a health certificate issued by the competent veterinary authority of the exporting country, and potentially certificates of origin to claim preferential duty rates. Compliance with animal welfare and disease control regulations is paramount. Importers should consult the relevant government agencies (e.g., USDA APHIS in the US, DEFRA in the UK, or equivalent bodies in the EU) for precise requirements.
What are the classification criteria for HS code 010420 (Goats)?
HS code 010420 specifically covers 'Goats'. This includes live goats of all ages and breeds, whether intended for slaughter, breeding, or other purposes. The classification is based on the biological species. It's important to distinguish this code from other live animal codes, such as those for sheep (010410) or cattle (0101 series). Misclassification can lead to incorrect duty assessments and potential penalties. If there is any doubt about the species, consulting the WCO's Harmonized System Explanatory Notes or seeking a binding ruling from the customs authority of the importing country is advisable.