Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 6
Additional dutyAdditional duties50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
Applies to goods from
all countries except Belarus, Russia
Legal act
Regulation 1227/25
Documents
Y155 Products exported directly or indirectly from the Russian Federation or Belarus
Additional dutyAdditional duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Tariff quotaNon preferential tariff quota646 EUR / t
Applies to goods from
all countries except Belarus, United Kingdom, Russia
In force
until 30 June 2027
Legal act
Regulation 1988/20
Duty on low-value parcelsLow-value consignment customs duty3 EUR
Applies to goods from
all countries
In force
until 31 October 2026
Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty3 EUR
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlVeterinary control
Applies to goods from
Faroe Islands, Greenland
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlImport control of organic products
Applies to goods from
all countries except Switzerland, Iceland, Liechtenstein, Norway
Legal act
Regulation 2306/21
Documents
C644 Certificate of inspection for organic products
Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0692/14
Documents
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.0121
All third countries
271 EUR / t · 375 EUR / t · 428 EUR / t · 646 EUR / t · 784 EUR / t
1 July 2026 – 30 June 2027
6,161,000 kg
6,161,000 kg
Open
09.1945
Chile
Free
1 January 2026 – 31 December 2026
21,200,000 kg
18,050,559 kg
Open
09.4940
Mercosur
83 EUR / t
1 May 2026 – 31 December 2026
—
—
Managed by import licences
09.4945
Paraguay
Free
1 May 2026 – 31 December 2026
—
—
Managed by import licences
Balances from the Commission’s weekly quota report of 23 October 2026. Licence-managed quotas are allocated through import licences; their balance is not published in the weekly report.
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria10% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus19%
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary27%
Ireland23%
Italy10% reduced rate
Latvia12% reduced rate
Lithuania21%
Luxembourg3% reduced rate
Malta18%
Netherlands9% reduced rate
Poland5% reduced rate
Portugal23%
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden6% reduced rate
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
129,3 €/100 kg/net
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of Cooked Seasoned Pork from Canada
Legal notes
Notes
1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504.
2. Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.
For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602.
Subheading notes
1. For the purposes of subheading 160210, the expression ‘homogenised preparations’ means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 1602.
2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
Additional notes
1. For the purposes of subheadings 16023111, 16023211, 16023921, 16025010 and 16029061, the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 16025010 and 16029061, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.
2. For the purposes of subheadings 16024110, 16024210 and 16024911 to 16024915, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
1602 · Other prepared or preserved meat, meat offal or blood
See additional note 6(a) to Chapter 2 providing for the classification of uncooked seasoned poultry under Chapter 16. Whether uncooked poultry meat is seasoned or not shall be determined by application of the methods for the sensory testing of uncooked seasoned poultry meat laid down in Commission Implementing Regulation (EU) No 1362/2013 (1).
(1) Commission Implementing Regulation (EU) No 1362/2013 of 11 December 2013 laying down the methods for the sensory testing of uncooked seasoned poultry for the purposes of its classification in the Combined Nomenclature (OJ L 343, 19.12.2013, p. 9).
1602 42 10 and 1602 42 90 · Shoulders and cuts thereof
See additional note 2 to this chapter for the scope of the term ‘cuts thereof’, and the relevant explanatory notes.
Chopped or finely comminuted preparations are excluded from these subheadings, even if they are made from shoulders or cuts thereof.
General notes to the chapter
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
General
For the classification of composite food preparations (including so-called ‘prepared meals’) consisting of, for example, sausage, meat, meat offal, fish or crustaceans, molluscs or other aquatic invertebrates or any combination thereof, together with vegetables, spaghetti, sauce, etc., see note 2 to this chapter and the HS General Explanatory Note to this chapter, penultimate paragraph.
The second sentence of the first paragraph of note 2 (classification in the heading corresponding to the component which predominates by weight) also applies to the determination of the subheadings. The foregoing does not apply, however, to preparations containing liver, of headings 1601 00 and 1602 (see paragraph 2 of the note).
Additional note 2
As a general rule, the cut from which a part is obtained is identifiable only where the part measures approximately 100 × 80 × 2 mm or more.
The expression ‘parts thereof’ applies solely to parts when the cut from which they were obtained (for example, hams) can be determined by positive means, rather than by a process of elimination.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Of domestic swine
129,3 €/100 kg/net
—
2025
unchanged
129,3 €/100 kg/net
—
2024
unchanged
129,3 €/100 kg/net
—
2023
unchanged
129,3 €/100 kg/net
—
2022
unchanged
129,3 €/100 kg/net
—
2021
unchanged
129,3 €/100 kg/net
—
2020
unchanged
129,3 €/100 kg/net
—
2019
Of domestic swine
129,3 €/100 kg/net
—
CN code 1602 42 10 is a line of the EU Combined Nomenclature under HS subheading 1602.42 (shoulders and cuts thereof).
The third-country duty is a specific or compound duty: 129,3 €/100 kg/net.
117 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 129,3 €/100 kg/net.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of goods of subheading 1602.42 into the EU came to €1.4m between September 2025 and August 2026 (down 32% on the year before); United Kingdom supplied 95%, followed by Switzerland.
For the same subheading, the UK duty is 10%, the Türkiye duty is 121.5%, the Canada duty is 0%–9.5%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 8.5%–20%, the Taiwan duty is 33%, the GCC duty is 5% and the Nigeria duty is 35%.
EU member states imported goods of subheading 1602.42 worth US$85m in 2024.
Questions and answers
What is the EU import duty for CN code 1602 42 10?
The third-country duty in the EU Combined Nomenclature is 129,3 €/100 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 1602 42 10?
120 countries have a preferential rate on this line, 117 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 1602 42 10?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
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EU Combined Nomenclature · CN code · 
United Kingdom
Switzerland
Aruba
Norway
Thailand
United States
Andorra
Australia
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
North Macedonia
Nigeria