Import duty on dog & cat food in the UK

HS code

2309.10

UK codes

12

UK import duty

Varies by line

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Dog and cat food put up for retail sale is 2309.10. Pet food may also need FDA or USDA clearance.

UK commodity codes under 2309.10

UK commodity codeDescriptionImport dutyVAT
2309 10 11 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup › Containing no starch or containing 10 % or less by weight of starch › Containing no milk products or containing less than 10 % by weight of such products0%20%or 0% (VAT zero rate)
2309 10 13 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup › Containing no starch or containing 10 % or less by weight of starch › Containing not less than 10 % but less than 50 % by weight of milk products£416 / 1,000 kg20%or 0% (VAT zero rate)
2309 10 15 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup › Containing no starch or containing 10 % or less by weight of starch › Containing not less than 50 % but less than 75 % by weight of milk products£610 / 1,000 kg20%or 0% (VAT zero rate)
2309 10 19 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup › Containing no starch or containing 10 % or less by weight of starch › Containing not less than 75 % by weight of milk products£793 / 1,000 kg20%or 0% (VAT zero rate)
2309 10 31 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup › Containing more than 10 % but not more than 30 % by weight of starch › Containing no milk products or containing less than 10 % by weight of such products0%20%or 0% (VAT zero rate)
2309 10 33 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup › Containing more than 10 % but not more than 30 % by weight of starch › Containing not less than 10 % but less than 50 % by weight of milk products£443 / 1,000 kg20%or 0% (VAT zero rate)
2309 10 39 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup › Containing more than 10 % but not more than 30 % by weight of starch › Containing not less than 50 % by weight of milk products£743 / 1,000 kg20%or 0% (VAT zero rate)
2309 10 51 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup › Containing more than 30 % by weight of starch › Containing no milk products or containing less than 10 % by weight of such products£85 / 1,000 kg20%or 0% (VAT zero rate)
2309 10 53 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup › Containing more than 30 % by weight of starch › Containing not less than 10 % but less than 50 % by weight of milk products£482 / 1,000 kg20%or 0% (VAT zero rate)
2309 10 59 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup › Containing more than 30 % by weight of starch › Containing not less than 50 % by weight of milk products£610 / 1,000 kg20%or 0% (VAT zero rate)
2309 10 70 00Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products › Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products£793 / 1,000 kg20%or 0% (VAT zero rate)
2309 10 90 00Other8%20%or 0% (VAT zero rate)

Import duty on dog & cat food by country

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

What will dog & cat food really cost you?

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Frequently asked questions

Q1What is the UK commodity code for dog & cat food?
It depends on the product’s details: 12 UK codes sit under HS 2309.10. The table on this page lists each one with its duty.
Q2What is the import duty on dog & cat food in the UK?
Between Varies by line, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported dog & cat food?
Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (2309.10) are the same. The US adds its own digits and rates: see the US HTS code for dog & cat food.

Find another product’s UK duty

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.