Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
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
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 - CITES
Applies to goods from
all countries
Legal act
Regulation 0966/23
Documents
C400 Presentation of the required " CITES" certificate
Y900 Declared goods do not belong to the Washington Convention (CITES)
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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
1602 50 95 10
Canned beef luncheon meat; Samosa of grounded beef
1602 50 95 90
Other
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.7951
Singapore
Free · 0 EUR / 100 kg
1 January 2026 – 31 December 2026
500,000 kg
500,000 kg
Open
Balances from the Commission’s weekly quota report of 23 October 2026.
Export measures 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export control - CITES
All third countries
Regulation 0966/23
20 May 2023
TARIC data as of 26 October 2026
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)
—
16.6%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 37 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 Prepared Pork and Beef Meals from the United Kingdom
600016692HMRC15 October 2026 – 14 October 2029 · 1602 50 10 90
A frozen beef fillet topped with a rich mushroom duxelles and wrapped in all-butter puff pastry. The beef fillet is rack-dried, seasoned with salt and oil, and seared before being enclosed with the cooked ingredients. The assembled product is placed in a foil tray, glazed, packaged for retail…
600015167HMRC3 March 2026 – 2 March 2029 · 1602 50 95 90
Cheeseburger Flame grilled beef burger with American mustard sauce and a slice of melted mature Cheddar cheese. Served in a rustic Vienna roll. Ingredients: Vienna roll, Beefburger 41.3%, Cheddar Cheese, American Mustard Bechamel Sauce.
600013670HMRC10 September 2025 – 9 September 2028 · 1602 50 10 90
Frozen uncooked patty. Ingredients include beef trimming, salt and natural flavour. Packed sealed polyethylene bags and cardboard boxes. Weight: 4.3 kg.
600013671HMRC10 September 2025 – 9 September 2028 · 1602 50 10 90
Frozen uncooked burger. Ingredients include: beef trimmings, water, beef fat, salt, maltodextrin, monosodium glutamate and natural flavour. Packed in polyethylene bags and cardboard boxes. Weight: 9.9 kg.
23 rulings in total for this code
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.
Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
Cattleapplies from 30 December 2026
Other prepared or preserved meat, meat offal, blood, of cattle
Regulation (EU) 2023/1115, Annex I (consolidated text)
CN Explanatory Notes
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).
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
Other
16.6%
—
2025
unchanged
16.6%
—
2024
unchanged
16.6%
—
2023
unchanged
16.6%
—
2022
unchanged
16.6%
—
2021
unchanged
16.6%
—
2020
unchanged
16.6%
—
2019
Other
16.6%
—
CN code 1602 50 95 is a line of the EU Combined Nomenclature under HS subheading 1602.50 (other prepared or preserved meat, meat offal, blood: of bovine animals).
The third-country duty is 16.6%, and quantities are declared in —.
128 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 16.6%.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of prepared or preserved beef (HS 1602.50) into the EU came to €153.1m between September 2025 and August 2026 (up 34% on the year before); Brazil supplied 60%, followed by United Kingdom.
For the same subheading, the UK duty is 16%, the Türkiye duty is 121.5%, the US duty is 0%–4.5%, the Canada duty is 0%–11%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 11%, the New Zealand duty is 0%–5%, the Japan duty is 0%–50%, the Taiwan duty is 15%–20%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 35%.
EU member states imported goods of subheading 1602.50 worth US$1bn in 2024; the largest supplier from outside the EU was Brazil, and the United Kingdom ranked 2nd with US$32m.
Questions and answers
What is the EU import duty for CN code 1602 50 95?
The third-country duty in the EU Combined Nomenclature is 16.6%; 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 50 95?
134 countries have a preferential rate on this line, 128 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 50 95?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 1602.50 as a whole, the largest supplier from outside the EU in 2024 was Brazil (US$76m), followed by the United Kingdom.
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EU Combined Nomenclature · CN code · 
Brazil
United Kingdom
New Zealand
North Macedonia
Serbia
Uruguay
Türkiye
Norway
USA
Canada
Mexico
Argentina
Peru
Japan
Taiwan
GCC
Switzerland
Nigeria