| Class | Class Name |
|---|---|
| 31 | lime for animal forage |
| 31 | linseed for animal consumption |
| 31 | linseed meal for animal consumption |
| 31 | litter for animals |
| 31 | litter peat |
| 31 | live animals |
| 31 | live aquatic products |
| 31 | live birds |
| 31 | live crayfish |
| 31 | live cuttlefish |
| 31 | live fish |
| 31 | live insects |
| 31 | live lobsters |
| 31 | live mammals |
| 31 | live marine animals |
| 31 | live pet animals |
| 31 | live pets |
| 31 | live plants |
| 31 | live plants and flowers |
| 31 | live poultry |
| 31 | live seafood |
| 31 | live shellfish |
| 31 | livestock fattening preparations |
| 31 | lobsters, live |
| 31 | locust beans, raw |
| 31 | maize |
| 31 | maize cake for cattle |
| 31 | malt for brewing and distilling |
| 31 | malt [not for food] |
| 31 | malt oats for animals |
| 31 | marc |
| 31 | mash for fattening livestock |
| 31 | meal for animals |
| 31 | menagerie animals |
| 31 | menagerie animals |
| 31 | millet |
| 31 | molluscs, live |
| 31 | mollusks, live |
| 31 | mushroom spawn for propagation |
| 31 | mushrooms, fresh |
| 31 | mussels, live |
| 31 | natural flowers |
| 31 | natural plants |
| 31 | natural plants and flowers |
| 31 | natural plants for landscaping and controlling the erosion, all being organically grown or prepared from natural plant products |
| 31 | natural turf |
| 31 | nettles |
| 31 | non-processed cereals |
| 31 | non-processed wood |
| 31 | nuts, unprocessed |
