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Section I — Live animals; animal products

Chapter 01 — Live animals

Heading 0104 — Live sheep and goats

Subheading

0104.10 Sheep

Common commodities
Live domestic Ovis aries ramsWild mouflon ewes for breedingCastrated domestic wethers for slaughterYoung lambs of various wool sheep breedsScottish Blackface live ewes for exportKarakul woolsheep lambs for farmingLive Dorset Horn rams for cross-breedingMerino wether sheep for shorn woolSpanish Churra live ewes for meat productionFinnsheep lambs for milk and wool

HS codes

CodeDescriptionTaxes
0104.10.10Pure-bred breeding animalsCustoms TaxCID, PAL, SSCL, VAT
0104.10.90OtherCustoms TaxCID, PAL, SSCL, VAT