Product classification
HS code for Sheep: 0104.10
Sheep, live.
Classification of sheep under HS 0104.10
Live sheep are classified under HS code 0104.10. Chapter 1 of the Harmonized System is dedicated to live animals, and heading 0104 specifically covers live sheep and goats. The subheading 0104.10 is reserved exclusively for sheep, regardless of their age, sex, breed, or intended use (such as breeding, wool production, or meat). This classification is vital for international trade as it triggers specific veterinary and sanitary regulations (SPS measures) to prevent the spread of animal diseases. Within this subheading, many countries further divide the code to distinguish between pure-bred breeding animals and others. Pure-bred breeding sheep often enjoy lower duty rates or exemptions to encourage livestock improvement. The classification is straightforward because it is based on the biological identity of the animal. However, the documentation required for transporting live sheep is extensive, including health certificates and proof of origin, which must align perfectly with the 0104.10 classification on the customs declaration.
- Covers
- Live ewes and rams
- Live lambs
- Pure-bred breeding sheep
- Sheep for slaughter
- Sheep for wool production (Merino, etc.)
- Live wethers
- 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 is confusing live sheep with their meat. Meat of sheep (mutton or lamb) is classified under HS code 0204. Another common error is using HS code 0104.20, which is specifically for live goats. While they share the same heading (0104), they are distinct at the six-digit subheading level. Additionally, if the sheep are being transported as part of a traveling circus or zoo, they might be classified under 9508, though this is rare for standard livestock.
Top exporters and importers of HS 010410 (the code used for sheep), 2025
In 2025, the largest exporter of HS 010410 (the code used for 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 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 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 sheep
What is the HS code for Sheep?
The HS code for Sheep is 010410 (Sheep; live). The HS code for live sheep is 0104.10.
How do I classify Sheep for customs?
Sheep is classified under HS code 010410 — Sheep; live. This is a 6-digit subheading level code.
Does the HS code change if the sheep are for breeding?
The primary six-digit HS code remains 0104.10, though many countries use an eight or ten-digit extension (like 0104.10.10) to specifically identify pure-bred breeding animals.
Which countries are the top exporters of sheep (HS 010410)?
In 2025, the top exporters of HS 010410 (the code used for 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 sheep (HS 010410)?
In 2025, the top importers of HS 010410 (the code used for 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 Sheep the same in all countries?
The base HS code 010410 for 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 sheep in Brazil?
Brazil splits HS 010410 into 3 NCM codes, so the right one for 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).