HS 2309 · Food industry residues and animal feed
Animal feed and pet food
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur animal feed and pet food is up to 10.5% plus specific duties today and reaches zero by 2036; Brazil's duty on EU animal feed and pet food is up to 11.4% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
27 tariff linesPreferential duty 2026
0–10.5%
plus specific duties on 20 lines
Duty-free on all phased lines by
2036
Agreement base rate
0–12%
plus specific duties on 20 lines
Applied MFN rate today
0–9.6%
Into Brazil from the EU
8 tariff linesPreferential duty 2026
0–11.4%
Duty-free on all phased lines by
2036
Agreement base rate
2–14%
Applied MFN rate today
0–12.6%
Work out the duty on your shipment
Opens the calculator with heading 2309 and the corridor filled in.
About this product
Pet food and feed preparations pay a percentage and, on many lines, a specific duty linked to starch or milk content in the EU. Most EU lines are phased out over a long schedule. Mercosur removes half its duties from the start and phases out the rest.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–10.5% | 4 / 27 |
| 2027 | 0–9% | 4 / 27 |
| 2028 | 0–7.5% | 4 / 27 |
| 2029 | 0–6% | 4 / 27 |
| 2030 | 0–4.5% | 6 / 27 |
| 2031 | 0–3% | 6 / 27 |
| 2032 | 0–1.5% | 6 / 27 |
| 2033 | 0% | 7 / 27 |
| 2034 | 0% | 7 / 27 |
| 2035 | 0% | 7 / 27 |
| 2036 | 0% | 27 / 27 |
20 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–11.4% | 4 / 8 |
| 2027 | 0–10.3% | 4 / 8 |
| 2028 | 0–9.1% | 4 / 8 |
| 2029 | 0–8% | 4 / 8 |
| 2030 | 0–6.8% | 4 / 8 |
| 2031 | 0–5.7% | 4 / 8 |
| 2032 | 0–4.5% | 4 / 8 |
| 2033 | 0–3.4% | 4 / 8 |
| 2034 | 0–2.2% | 6 / 8 |
| 2035 | 0–1.1% | 6 / 8 |
| 2036 | 0% | 8 / 8 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 10× 20
- 0× 4
- 4× 2
- 7× 1
EU → Mercosur
- 0× 4
- 8× 2
- 10× 2
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 2–14% | 0–12.6% | 0–11.4% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 2–20% | 0–20% | 0–18.1% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 2–14% | 0–12.6% | 0–11.4% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 2–14% | 0–12.6% | 0–11.4% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 27 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2309 10 11 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or no milk products or containing ≤ 10 %starch and < 10 %by weight of milk products | 0 | Free | Free | Free | Free |
| 2309 10 13 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10% starch and ≥ 10 %but < 50 %by weight of milk products | 10 | 498.00 EUR/t | 498.00 EUR/t | 452.68 EUR/t | Freefrom 2036 |
| 2309 10 15 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10% starch and ≥ 50 %but < 75 %by weight of milk products | 10 | 730.00 EUR/t | 730.00 EUR/t | 663.57 EUR/t | Freefrom 2036 |
| 2309 10 19 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10% starch and ≥ 75 %by weight of milk products | 10 | 948.00 EUR/t | 948.00 EUR/t | 861.73 EUR/t | Freefrom 2036 |
| 2309 10 31 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 %but ≤ 30 %of starch and no milk products or < 10 %by weight of milk products | 0 | Free | Free | Free | Free |
| 2309 10 33 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 %but ≤ 30 %of starch and ≥ 10 %but < 50 %by weight of milk products | 10 | 530.00 EUR/t | 530.00 EUR/t | 481.77 EUR/t | Freefrom 2036 |
| 2309 10 39 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 %but ≤ 30 %of starch and ≥ 50 %by weight of milk products | 10 | 888.00 EUR/t | 888.00 EUR/t | 807.19 EUR/t | Freefrom 2036 |
| 2309 10 51 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 %of starch and no milk products or < 10 %by weight of milk products | 10 | 102.00 EUR/t | 102.00 EUR/t | 92.71 EUR/t | Freefrom 2036 |
| 2309 10 53 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 %of starch and ≥ 10% but < 50 %by weight of milk products | 10 | 577.00 EUR/t | 577.00 EUR/t | 524.49 EUR/t | Freefrom 2036 |
| 2309 10 59 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 %of starch and ≥ 50% by weight of milk products | 10 | 730.00 EUR/t | 730.00 EUR/t | 663.57 EUR/t | Freefrom 2036 |
| 2309 10 70 | Dog or cat food put up for retail sale, containing no starch, glucose, maltodextrine or maltodextrine syrup, but containing milk products | 10 | 948.00 EUR/t | 948.00 EUR/t | 861.73 EUR/t | Freefrom 2036 |
| 2309 10 90 | Dog or cat food put up for retail sale, containing no starch, glucose, maltodextrine or maltodextrine syrup, nor milk products | 4 | 9.6% | 9.6% | 7.6% | Freefrom 2030 |
| 2309 90 10 | Fish or marine mammal solubles, to supplement feedingstuffs produced in the agricultural sector | 0 | 3.8% | 3.8% | Free | Free |
| 2309 90 20 | Residues from the manufacture of starch from maize referred to in Additional Note 5 to Chapter 23, of a kind used in animal feeding (excl. dog or cat food put up for retail sale) | 0 | Free | see remarks | Free | Free |
| 2309 90 31 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or no milk products or containing ≤ 10 %starch and < 10 %by weight of milk products (excl. dog or cat food put up for retail sale) | 10 | 23.00 EUR/t | see remarks | 20.90 EUR/t | Freefrom 2036 |
| 2309 90 33 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10% starch and ≥ 10 %but < 50 %by weight of milk products (excl. dog or cat food put up for retail sale) | 10 | 498.00 EUR/t | 498.00 EUR/t | 452.68 EUR/t | Freefrom 2036 |
| 2309 90 35 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10% starch and ≥ 50 %but < 75 %by weight of milk products (excl. dog or cat food put up for retail sale) | 10 | 730.00 EUR/t | 730.00 EUR/t | 663.57 EUR/t | Freefrom 2036 |
| 2309 90 39 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10% starch and ≥ 75 %by weight of milk products (excl. dog or cat food put up for retail sale) | 10 | 948.00 EUR/t | 948.00 EUR/t | 861.73 EUR/t | Freefrom 2036 |
| 2309 90 41 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 %but ≤ 30 %of starch and no milk products or < 10 %by weight of milk products (excl. dog or cat food put up for retail sale) | 10 | 55.00 EUR/t | see remarks | 49.99 EUR/t | Freefrom 2036 |
| 2309 90 43 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 %but ≤ 30 %of starch and ≥ 10 %but < 50 %by weight of milk products (excl. dog or cat food put up for retail sale) | 10 | 530.00 EUR/t | 530.00 EUR/t | 481.77 EUR/t | Freefrom 2036 |
| 2309 90 49 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 %but ≤ 30 %of starch and ≥ 50 %by weight of milk products (excl. dog or cat food put up for retail sale) | 10 | 888.00 EUR/t | 888.00 EUR/t | 807.19 EUR/t | Freefrom 2036 |
| 2309 90 51 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 %of starch and no milk products or < 10 %by weight of milk products (excl. dog or cat food put up for retail sale) | 10 | 102.00 EUR/t | see remarks | 92.71 EUR/t | Freefrom 2036 |
| 2309 90 53 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 %of starch and ≥ 10% but < 50 %by weight of milk products (excl. dog or cat food put up for retail sale) | 10 | 577.00 EUR/t | 577.00 EUR/t | 524.49 EUR/t | Freefrom 2036 |
| 2309 90 59 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 %of starch and ≥ 50% by weight of milk products (excl. dog or cat food put up for retail sale) | 10 | 730.00 EUR/t | 730.00 EUR/t | 663.57 EUR/t | Freefrom 2036 |
| 2309 90 70 | Preparations, incl. premixes, for animal food, containing no starch, glucose, maltodextrine or maltodextrine syrup, but containing milk products (excl. dog or cat food put up for retail sale) | 10 | 948.00 EUR/t | 948.00 EUR/t | 861.73 EUR/t | Freefrom 2036 |
| 2309 90 91 | Beet-pulp with added molasses of a kind used in animal feeding | 7 | 12% | see remarks | 10.5% | Freefrom 2033 |
| 2309 90 96 | Preparations of a kind used in animal feeding, containing no starch, glucose, glucose syrup, maltodextrine, maltodextrine syrup nor milk products (excl. dog or cat food put up for retail sale, fish or marine mammal solubles, residues from the manufacture of starch from maize referred to in additional Note 5 to Chapter 23, beet-pulp with added molasses, and premixes) | 4 | 9.6% | see remarks | 7.6% | Freefrom 2030 |
Into Brazil from the EU: 8 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2309 10 00 | Food for dogs and cats | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 2309 90 10 | Complete/composed foods, for animals | 8 | 8% | 7.2% | 6.4% | Freefrom 2034 |
| 2309 90 20 | Preparations with a basis of iodized salt, etc. for animal feeding | 8 | 8% | 7.2% | 6.4% | Freefrom 2034 |
| 2309 90 30 | Biscuits, for animal feeding | 0 | 14% | 12.6% | Free | Free |
| 2309 90 40 | Preparations containing diclazuril, for animal feeding | 0 | 2% | Free | Free | Free |
| 2309 90 50 | Preparations with ractopamine hydrochloride ≥ 2% | 0 | 2% | Free | Free | Free |
| 2309 90 60 | Preparations containing xylanase and betagluconase, with support of wheat flour | 0 | 2% | Free | Free | Free |
| 2309 90 90 | Other preparations for animal feeding | 10 | 8% | 7.2% | 6.5% | Freefrom 2036 |
Related products
- 2401Unmanufactured tobacco
- 2402Cigars and cigarettes
- 2209Vinegar
- 2208Spirits
- 2207Ethanol
- 2206Cider and other fermented drinks
All headings in chapter 23: Food industry residues and animal feed
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.