UK Harmonised System · Section I — Live animals; animal products

Chapter 01 — Live animals

6 headingssit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace — it walks the tree, cites binding rulings, and produces a signed audit Case Pack.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. This chapter covers all live animals except: a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading [0301](/headings/0301), [0306](/headings/0306), [0307](/headings/0307) or [0308](/headings/0308); b) cultures of micro-organisms and other products of heading [3002](/headings/3002); and c) animals of heading [9508](/headings/9508). 2. In this chapter “purebred breeding animal” is defined as in (UK law equivalent to EU Regulation 1012/2016)

Headings in Chapter 01

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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