Product classification
HS code for Live sheep: 0104.10
Sheep, live.
Classification of live sheep under HS 0104.10
Live sheep are classified under HS code 0104.10. This code is part of Chapter 1 of the Harmonized System, which encompasses all live animals with very few exceptions (such as fish and certain microorganisms). Heading 0104 is dedicated to live sheep and goats. The subheading 0104.10 specifically isolates sheep from goats, which are categorized under 0104.20. This classification is determined by the biological identity of the animal rather than its intended use. Whether the sheep are imported for breeding, wool production, or slaughter, they remain under 0104.10 at the international six-digit level. Under General Interpretative Rule 1, the classification is straightforward as the heading and subheading text explicitly name the animal. It is important to note that many national customs tariffs further subdivide 0104.10 to distinguish between pure-bred breeding animals and other sheep, but the primary classification remains consistent globally.
- Covers
- Pure-bred breeding sheep
- Lambs (young sheep)
- Ewes (female sheep)
- Rams (male sheep)
- Wethers (castrated male sheep)
- Live sheep for livestock replacement or slaughter
- Also under 0104.10
- Australian Merino sheep
- New Zealand Romney sheep
- British Suffolk lambs
- Texel breeding ewes
Codes often confused with 0104.10
Common mistake. The most frequent misclassification occurs between HS code 0104.10 (sheep) and 0104.20 (goats), particularly in regions where the two species are traded together or look similar in juvenile stages. Additionally, importers sometimes confuse live animal codes with meat codes. Meat of sheep, whether fresh, chilled, or frozen, must be classified under heading 0204. If the sheep are being transported as part of a traveling circus or zoo, they might be classified under heading 9508, though this is rare for standard livestock.
Top exporters and importers of HS 010410 (the code used for live sheep), 2025
In 2025, the largest exporter of HS 010410 (the code used for live sheep) in UN Comtrade data was Iran, with about 19% of world exports; the largest importer in UN Comtrade data was Saudi Arabia, with 35% of world imports. Qatar did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 83% of its imports here ($79M, CEPII BACI), so it may also belong among the top importers.
Figures cover everything classified under HS 010410, not only live sheep.
Top exporters 2025 · share of world exports
- 1 Iran* ~$533M 19% of world exports · partner records ↗
- 2 Sudan* ~$474M 17% of world exports · partner records ↗
- 3 Somalia* ~$335M 12% of world exports · partner records ↗
World total: $2.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Saudi Arabia $968M 35% of world imports
- 2 Oman $530M 19% of world imports
- 3 Israel $135M 4.9% of world imports
Qatar did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 83% of its imports here ($79M, CEPII BACI), so it may also belong among the top importers.
World total: $2.8B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for live sheep
Brazil splits HS 0104.10 into 3 NCM codes. Pick the one that matches your product:
- 0104.10.11Pure-bred breeding sheep, pregnant or with lamb
- 0104.10.19Other pure-bred breeding sheep
- 0104.10.90Other live sheep, not pure-bred breeding
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about live sheep
What is the HS code for Live sheep?
The HS code for Live sheep is 010410 (Sheep; live). The HS code for live sheep is 0104.10.
How do I classify Live sheep for customs?
Live sheep is classified under HS code 010410 — Sheep; live. This is a 6-digit subheading level code.
Are breeding sheep classified differently?
At the international 6-digit level, they are all 0104.10. However, many countries use 8-digit or 10-digit codes to specifically identify "pure-bred breeding animals" for duty-free treatment.
Which countries are the top exporters of live sheep (HS 010410)?
In 2025, the top exporters of HS 010410 (the code used for live sheep) in UN Comtrade data were Iran (about $533M, 19% of world exports), Sudan (about $474M) and Somalia (about $335M). World exports came to about $2.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of live sheep (HS 010410)?
In 2025, the top importers of HS 010410 (the code used for live sheep) in UN Comtrade data were Saudi Arabia ($968M, 35% of world imports), Oman ($530M) and Israel ($135M). World imports came to about $2.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Qatar did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 83% of its imports here ($79M, CEPII BACI), so it may also belong among the top importers.
Is the HS code for Live sheep the same in all countries?
The base HS code 010410 for Live sheep is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for live sheep in Brazil?
Brazil splits HS 010410 into 3 NCM codes, so the right one for live sheep depends on the product's details: 0104.10.11 (Pure-bred breeding sheep, pregnant or with lamb), 0104.10.19 (Other pure-bred breeding sheep), 0104.10.90 (Other live sheep, not pure-bred breeding).