New search change query ›

HS heading: 0106

Other live animals

CN hierarchy: 01

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Out of scope of EUDR
Duty
unknown – look up in Tulltaxan(opens on tullverket.se)
Next
Customs declaration
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 01 — Chapter 1 - live animals

EU Cellar CN2026 · Updated 2026-05-13 14:50

0106 Other live animals

Why this?
  • CHAPTER_NOTE_1_1 Chapter note

    This chapter covers all live animals, except:(

    • a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 301, 306, 307 or 308;(
    • b) cultures of micro-organisms and other products of heading 3002; and(
    • c) animals of heading 9508.
    EUR-Lex 02025R1926-20260101
  • SECTION_NOTE_I_1 Section note

    1Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

    EUR-Lex 02025R1926-20260101
  • SECTION_NOTE_I_2 Section note

    2Except where the context otherwise requires, throughout the nomenclature any reference to dried products also covers products which have been dehydrated, evaporated or freeze-dried.

    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
Duty rate unknown — verify in Tulltaxan

The duty rate could not be determined automatically. Look up in Tulltaxan ↗

Tariff preferences
Tullverket
  • EU–Canada agreement: re-imported goods 1006 0.0 %
    Tariff preference
    FN CD727
  • EU–Canada agreement: re-imported goods 1006 0.0 %
    Tariff preference
    FN CD727
  • area 1032 1032 0.0 %
    Tariff preference
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
  • All third countries 1008 —
    Veterinary control
    FN CD625
  • All third countries 1008 —
    Veterinary control
    FN CD625FN CD737
  • All third countries 1008 —
    Veterinary control
    FN CD625FN CD737
VAT
Skatteverket
25 % live animals, plants, seed, feed etc. — not food
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 159 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 0106 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources