Sourcing live bovine animals from China

Tariff classification and the import barrier

Read from the UK Trade Tariff on 17 November 2026, heading 0102 covers live bovine animals, including cattle and buffalo. The supplied lines distinguish pure-bred breeding animals from other animals, with further divisions by weight, sex, breed and intended use. The table is a classification reference, not a list of authorised imports from China.

The China duty is 0% for the listed pure-bred breeding categories and certain other bovines; other listed lines carry 10% plus £77.00 per 100 kg. The supplied data records no anti-dumping or countervailing duty and no suspensions. Veterinary and organic import controls and an export restriction are attached. Some breeding lines also carry CITES import and export controls. Confirm the veterinary and organic requirements with your customs broker; these controls do not overcome the China import barrier.

China is not authorised to export live ungulates to Great Britain. Do not book a China-origin cattle or buffalo shipment on the strength of a tariff calculation. For classification, provide the animal's species, breeding status, sex, calving history, weight and intended use when finding your commodity code. Ask the animal-health authority about admissibility before considering any purchase.

Specify the animal and its breeding status

Describe the species and breed rather than using a general description such as livestock. Request individual identification records, pedigree evidence, sex, calving history, current weight and the intended purpose: breeding, production, fattening or slaughter. Ask for dated photographs and veterinary records tied to the same animal.

Treat the specification as preliminary due diligence. Live bovines from China cannot legally enter Great Britain under the authorisation described by Defra. For an overseas destination, obtain destination-specific advice before agreeing a purchase; this guide does not establish permission for another country.

Worked duty example

Illustrative example, not a quote: A pure-bred breeding heifer calf; illustrative arithmetic only, not a viable China-to-Great-Britain shipment under 0102 21 10 00, invoiced at £500 free on board, with £300 of freight and insurance to the UK. The customs value is £800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £800, so it is £160. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step. This assumes the goods are standard-rated for VAT. Most food for human consumption is zero-rated, and animal feed can be too, in which case no import VAT is due, so check the rate for your product in HMRC's VAT Notice 701/14.

Inspection checklist

Identity: compare each animal's identification with the pedigree, photographs and veterinary records.

Classification: check species, sex, calving history, breeding status and recorded weight against the proposed tariff description.

Condition: have a veterinarian assess gait, breathing, injuries, hydration and suitability for the proposed journey.

Arrival planning: for an independently confirmed lawful route, agree who checks identities, records discrepancies and arranges veterinary assessment on arrival.

What goes wrong

The main purchasing error is treating a published commodity code or a 0% duty as permission to import. China is not authorised to export live ungulates to Great Britain. Keep any supplier proposal at the enquiry stage rather than arranging transport for this route.

Other problems to look for include unsupported pure-bred claims, identification that does not match the records and weight estimates that select the wrong tariff line. CITES-listed species require permits according to the relevant listing. Great Britain also prohibits exports of live cattle for fattening or slaughter, so an onward-sale plan needs separate scrutiny.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.