Subheading · Chapter 02 · Heading 0204

0204.23

0204.23: Other meat of sheep, fresh or chilled: boneless

Official description Boneless

0204.23 is a six-digit subheading of heading 0204, meat of sheep or goats, fresh, chilled or frozen, chapter 02.

What you pay

Importing into UK

Customs duty 12 % + 260 GBP / 100 kg standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0204 23 00 00 Boneless 12.00 % + 260.00 GBP / 100 kg
  2. Of domestic sheep 12.00 % + 260.00 GBP / 100 kg
  3. 0204 23 00 11 Of lamb 12 % + 260 GBP / 100 kg
  4. 0204 23 00 19 Other 12 % + 260 GBP / 100 kg
  5. Other 12.00 % + 260.00 GBP / 100 kg
  6. 0204 23 00 91 Of lamb 12 % + 260 GBP / 100 kg
  7. 0204 23 00 99 Other 12 % + 260 GBP / 100 kg

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 205 more
    Legal act
    S.I. 2020/1432

Import requirements 3

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • 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).
    • 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))
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)——
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Albania agreement Albania Free
CPTPP Brunei Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
CPTPPQuota Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreementQuota Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreementQuota Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
CPTPP Malaysia Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Tunisia agreement Tunisia Free
UK–Australia agreementQuota Australia 12% + 260 GBP / 100 kg
UK–Ecuador agreement Ecuador 1.1% + 23 GBP / 100 kg
UK–New Zealand agreementQuota New Zealand 12% + 260 GBP / 100 kg
UK–Türkiye agreementQuota Türkiye 0% + 260 GBP / 100 kg

UK: imports by month

last 12 months£27.7m-1.8% · previous 12 months
Average import price£8.93 per kg
Jan 2024: £2.9mFeb 2024: £2.5mMar 2024: £3.5mApr 2024: £2.8mMay 2024: £2.5mJun 2024: £3.4mJul 2024: £2.3mAug 2024: £2.5mSept 2024: £1.7mOct 2024: £2.1mNov 2024: £2.1mDec 2024: £3.1mJan 2025: £1.8mFeb 2025: £2.7mMar 2025: £2.8mApr 2025: £2.3mMay 2025: £2.8mJun 2025: £2.4mJul 2025: £2.7mAug 2025: £1.7mSept 2025: £2.9mOct 2025: £878kNov 2025: £1.4mDec 2025: £2.1mJan 2026: £2.6mFeb 2026: £2.4mMar 2026: £2.7mApr 2026: £2.6mMay 2026: £2.5mJun 2026: £2.8mJul 2026: £2.5mAug 2026: £2.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Australia £19.4m 70.1% +15.5%
Ireland £5.3m 19.1% -30.5%
New Zealand £2.7m 9.6% -24.8%
Uruguay £329k 1.2% +106%
United Kingdom £9k 0% —
Italy £5k 0% -50.5%
Spain £1k 0% -95.3%
Romania £970 0% —

Same subheading in other tariffs

World trade in 2024

0204.23 · US$565m

Trade value (US$) no reported trade < US$52kUS$52k+US$539k+US$5m+> US$132m

Exports: 65
  1. Australia: US$304m
  2. New Zealand: US$132m
  3. Ireland: US$53m
  4. Netherlands: US$25m
  5. United Kingdom: US$13m
  6. France: US$11m
  7. Belgium: US$5m
  8. Spain: US$4m
  9. Germany: US$4m
  10. Portugal: US$3m
  11. Italy: US$3m
  12. Slovakia: US$2m
  13. Greece: US$1m
  14. Slovenia: US$968k
  15. United States: US$562k
  16. Chile: US$539k
  17. Romania: US$463k
  18. Poland: US$380k
  19. South Africa: US$341k
  20. Czechia: US$302k
  21. Sweden: US$215k
  22. Austria: US$150k
  23. Tanzania: US$140k
  24. Hungary: US$137k
  25. Denmark: US$136k
  26. Bulgaria: US$108k
  27. Luxembourg: US$90k
  28. Kazakhstan: US$88k
  29. India: US$84k
  30. Brazil: US$78k
  31. Norway: US$52k
  32. Türkiye: US$49k
  33. Uruguay: US$48k
  34. Kenya: US$43k
  35. Croatia: US$30k
  36. Cyprus: US$22k
  37. Hong Kong SAR China: US$19k
  38. Iran: US$19k
  39. Greenland: US$18k
  40. Iceland: US$17k
  41. Latvia: US$17k
  42. Argentina: US$15k
  43. China: US$12k
  44. Pakistan: US$10k
  45. United Arab Emirates: US$9k
  46. St Barthélemy: US$8k
  47. Singapore: US$8k
  48. Canada: US$4k
  49. Estonia: US$4k
  50. Fiji: US$2k
  51. Egypt: US$1k
  52. Morocco: US$1k
  53. Albania: US$1k
  54. Angola: US$800
  55. Bahrain: US$400
  56. Dominican Republic: US$400
  57. Kyrgyzstan: US$400
  58. Israel: US$300
  59. Ukraine: US$300
  60. Kuwait: US$200

Top exporters

RankCountryValueShare
1 Australia US$304m 53.9%
2 New Zealand US$132m 23.3%
3 Ireland US$53m 9.4%
4 Netherlands US$25m 4.3%
5 United Kingdom US$13m 2.3%
6 France US$11m 1.9%
7 Belgium US$5m 0.9%
8 Spain US$4m 0.7%
9 Germany US$4m 0.6%
10 Portugal US$3m 0.6%

Top importers

RankCountryValueShare
1 United States US$179m 31.7%
2 Japan US$66m 11.8%
3 France US$40m 7%
4 Germany US$39m 7%
5 United Kingdom US$39m 6.8%
6 Switzerland US$30m 5.3%
7 Netherlands US$28m 4.9%
8 Canada US$27m 4.8%
9 Belgium US$26m 4.6%
10 United Arab Emirates US$21m 3.6%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 15%median duty
  • 33number of duty-free countries (MFN)
  • 225%highest: Türkiye, Morocco, Iceland

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 30% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 15%* 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahrain 0% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 15%* 2021 · HS 2017
Belize 40% 2023
Benin 35% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 19%* 2022
Botswana 40% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 35% 2023
Burundi 35% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 20% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 17% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 15% 2023
Colombia 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 35% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 20% 2023
Eswatini 40% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 42%* 2023
Fiji 5% 2023
French Polynesia 0% 2023
Gabon 20% 2023
Gambia 35% 2023
Georgia 12% 2022 · HS 2017
Ghana 35% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 30% 2023 · HS 2012
Guatemala 15% 2023
Guinea 35% 2023
Guinea-Bissau 35% 2023
Guyana 40% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 71%* 55% – 90% 2023
India 30% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 17%* 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 10% 5% – 15% 2023
Kazakhstan 15%* 2023
Kenya 35% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 15%* 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 40% 2023
Liberia 35% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 42%* 3.2% – 80% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 35% 2023
Mauritania 35% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 11%* 2023 · HS 2017
Mongolia 15% 2023
Montserrat 5% 2023 · HS 2017
Morocco 200% 2023
Mozambique 20% 2023
Myanmar (Burma) 15% 2023 · HS 2017
Namibia 40% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 35% 2023
Nigeria 35% 2023
North Macedonia 30% 2023
Norway 63%* 2023
Oman 0% 2023
Pakistan 3% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 18%* 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 5% 2023
Qatar 0% 2023
Russia 15%* 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 35% 2023
Seychelles 0% 2023
Sierra Leone 35% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 40% 2023
South Korea 23% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 38%* 2.9% – 73% 2023
Syria 10% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 35% 2023
Thailand 30% 2023
Togo 35% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 15% 2023 · HS 2012
Türkiye 225% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 60% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 40%* 2023
United States 0.2%* 0.1% – 0.2% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 7% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
01211 Meat of sheep, fresh/chilled
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
21115 Meat of sheep, fresh or chilled
ISIC Rev. 4 activity
1010 Processing and preserving of meat

Earlier HS editions

HSCode
20170204.23unchanged
20120204.23unchanged
20070204.23unchanged
20020204.23unchanged
19960204.23unchanged
19920204.23unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Tariff change

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

  2. GB Tariff change

    UK Trade Tariff: measure changes on 497 commodity codes

    Trade Tariff changes 2026-09-01 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff all 4 lines under subheading 0204.23 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature the line under subheading 0204.23 carries a specific or compound duty rather than a percentage.

In the 12 months to August 2026, the UK imported these goods worth £27.7m (down 2% on the year before), at an average of £8.93 per kg; Australia supplied 70%, followed by Ireland.

World trade in these goods reached US$565m in 2024, up 21.7% on 2023.

Australia was the largest exporter with 53.9% of the total, ahead of New Zealand.

Questions and answers

What is the HS code for other meat of sheep, fresh or chilled: boneless?

Other meat of sheep, fresh or chilled: boneless fall under HS subheading 0204.23, part of heading 0204, in section I of the Harmonized System.

What is the import duty on other meat of sheep, fresh or chilled: boneless in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 0204.23 from countries without a preferential agreement are charged at 225%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other meat of sheep, fresh or chilled: boneless in Canada?

Under the Customs Tariff of Canada, imports under 0204.23 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other meat of sheep, fresh or chilled: boneless?

Australia, with US$304m in 2024 (53.9% of world exports).

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Australia (70%), Ireland (19%) and New Zealand (10%), out of total imports of £27.7m.

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