Subheading · Chapter 02 · Heading 0204
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
Rates by national line · UK Global Tariff
UK lines →- 0204 23 00 00 Boneless 12.00 % + 260.00 GBP / 100 kg
- Of domestic sheep 12.00 % + 260.00 GBP / 100 kg
- 0204 23 00 11 Of lamb 12 % + 260 GBP / 100 kg
- 0204 23 00 19 Other 12 % + 260 GBP / 100 kg
- Other 12.00 % + 260.00 GBP / 100 kg
- 0204 23 00 91 Of lamb 12 % + 260 GBP / 100 kg
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | — |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$52kUS$52k+US$539k+US$5m+> US$132m
Exports: 65
- Australia: US$304m
- New Zealand: US$132m
- Ireland: US$53m
- Netherlands: US$25m
- United Kingdom: US$13m
- France: US$11m
- Belgium: US$5m
- Spain: US$4m
- Germany: US$4m
- Portugal: US$3m
- Italy: US$3m
- Slovakia: US$2m
- Greece: US$1m
- Slovenia: US$968k
- United States: US$562k
- Chile: US$539k
- Romania: US$463k
- Poland: US$380k
- South Africa: US$341k
- Czechia: US$302k
- Sweden: US$215k
- Austria: US$150k
- Tanzania: US$140k
- Hungary: US$137k
- Denmark: US$136k
- Bulgaria: US$108k
- Luxembourg: US$90k
- Kazakhstan: US$88k
- India: US$84k
- Brazil: US$78k
- Norway: US$52k
- Türkiye: US$49k
- Uruguay: US$48k
- Kenya: US$43k
- Croatia: US$30k
- Cyprus: US$22k
- Hong Kong SAR China: US$19k
- Iran: US$19k
- Greenland: US$18k
- Iceland: US$17k
- Latvia: US$17k
- Argentina: US$15k
- China: US$12k
- Pakistan: US$10k
- United Arab Emirates: US$9k
- St Barthélemy: US$8k
- Singapore: US$8k
- Canada: US$4k
- Estonia: US$4k
- Fiji: US$2k
- Egypt: US$1k
- Morocco: US$1k
- Albania: US$1k
- Angola: US$800
- Bahrain: US$400
- Dominican Republic: US$400
- Kyrgyzstan: US$400
- Israel: US$300
- Ukraine: US$300
- Kuwait: US$200
Trade value (US$) no reported trade < US$37kUS$37k+US$499k+US$4m+> US$39m
Imports: 136
- United States: US$179m
- Japan: US$66m
- France: US$40m
- Germany: US$39m
- United Kingdom: US$39m
- Switzerland: US$30m
- Netherlands: US$28m
- Canada: US$27m
- Belgium: US$26m
- United Arab Emirates: US$21m
- Sweden: US$15m
- Italy: US$8m
- Taiwan: US$5m
- Hong Kong SAR China: US$4m
- Portugal: US$3m
- Denmark: US$3m
- South Korea: US$3m
- Oman: US$3m
- Qatar: US$2m
- Singapore: US$2m
- Saudi Arabia: US$2m
- Austria: US$2m
- Israel: US$2m
- Finland: US$1m
- Czechia: US$1m
- Jordan: US$966k
- Luxembourg: US$945k
- China: US$799k
- Romania: US$794k
- Poland: US$784k
- Mauritius: US$693k
- Fiji: US$652k
- Malaysia: US$552k
- Thailand: US$499k
- Kuwait: US$445k
- Ireland: US$444k
- Bahamas: US$386k
- French Polynesia: US$356k
- Bahrain: US$348k
- Spain: US$301k
- Indonesia: US$281k
- Slovakia: US$274k
- Slovenia: US$197k
- Egypt: US$190k
- Bulgaria: US$185k
- Hungary: US$183k
- Lithuania: US$141k
- Malta: US$127k
- Mexico: US$117k
- Iraq: US$110k
- Australia: US$88k
- Estonia: US$82k
- New Caledonia: US$80k
- Croatia: US$80k
- Gibraltar: US$76k
- Russia: US$75k
- Greenland: US$69k
- Macao SAR China: US$67k
- Latvia: US$54k
- Nigeria: US$54k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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.
- Tariff change
UK Trade Tariff: measure changes on 497 commodity codes
Trade Tariff changes 2026-09-01 · Source: trade-tariff.service.gov.uk
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.
Goods from 146 countries can enter the UK at a preferential rate instead of the standard ; 141 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
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 the EU?
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.
Which country exports the most other meat of sheep, fresh or chilled: boneless?
Australia, with US$304m in 2024 (53.9% of world exports).
Which countries can export these goods to the UK duty-free?
141 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of applies. Pick a country above to see its rate.
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.