HS Heading 0104
Sheep and goats; live
2 tariff lines in this heading, within chapter 01 (Live animals). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 01041000 | Live sheep | 5 | 0 | 0 | 5 | 0 | 0 | 10% |
| 01042000 | Live Goats | 5 | 0 | 0 | 5 | 0 | 0 | 10% |
Recorded imports
NBR recorded no commercial imports under any line in this heading between December 2025 and May 2026.
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.