Subheading · Chapter 02 · Heading 0205
0205.00: Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
0205.00 is a six-digit subheading of heading 0205, meat of horses, asses, mules or hinnies, fresh, chilled or frozen, chapter 02.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0205 00 20 00 Fresh or chilled 4%
- 0205 00 80 00 Frozen 4%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| 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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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 |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | 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 |
| UK–New Zealand agreement | New Zealand | 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–Türkiye agreement | Türkiye | 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: imports by month
Same subheading in other tariffs
EU 5.1% Third-country duty 2 tariff lines 
Türkiye 225% Third-country duty 4 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 10% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 9 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan 20% General (MFN) 1 tariff line 
GCC 5% General (MFN) 2 tariff lines 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$455kUS$455k+US$5m+US$33m+> US$57m
Exports: 53
- Mongolia: US$60m
- Argentina: US$57m
- Poland: US$42m
- Belgium: US$35m
- Uruguay: US$33m
- Spain: US$32m
- Netherlands: US$29m
- Romania: US$25m
- France: US$14m
- Brazil: US$11m
- Canada: US$9m
- Italy: US$8m
- China: US$5m
- Iceland: US$2m
- Peru: US$2m
- Ireland: US$1m
- Bulgaria: US$1m
- United Kingdom: US$1m
- Lithuania: US$1m
- Australia: US$1m
- Germany: US$1m
- Croatia: US$876k
- Colombia: US$876k
- Mexico: US$764k
- Estonia: US$455k
- Denmark: US$389k
- Sweden: US$306k
- Russia: US$156k
- Antigua & Barbuda: US$152k
- Tanzania: US$117k
- Greece: US$63k
- Slovenia: US$55k
- Luxembourg: US$49k
- Hungary: US$42k
- Morocco: US$38k
- Portugal: US$35k
- Botswana: US$25k
- Azerbaijan: US$25k
- United States: US$25k
- South Africa: US$24k
- Latvia: US$22k
- Czechia: US$15k
- Kenya: US$14k
- Thailand: US$10k
- Austria: US$5k
- Indonesia: US$4k
- Türkiye: US$3k
- Kazakhstan: US$1k
- United Arab Emirates: US$200
- Japan: US$100
- Angola: US$0
- Switzerland: US$0
- Slovakia: US$0
Trade value (US$) no reported trade < US$190kUS$190k+US$2m+US$22m+> US$66m
Imports: 58
- Italy: US$106m
- China: US$66m
- Belgium: US$64m
- Japan: US$34m
- France: US$31m
- Switzerland: US$22m
- Netherlands: US$11m
- Germany: US$10m
- Kazakhstan: US$6m
- Bulgaria: US$3m
- Poland: US$3m
- Finland: US$3m
- Vietnam: US$2m
- Russia: US$2m
- United States: US$2m
- Luxembourg: US$2m
- Estonia: US$904k
- Spain: US$799k
- Austria: US$709k
- Uzbekistan: US$647k
- Sweden: US$605k
- Denmark: US$376k
- Hungary: US$255k
- Slovenia: US$215k
- Greece: US$213k
- Malta: US$200k
- Czechia: US$190k
- Taiwan: US$68k
- Hong Kong SAR China: US$38k
- United Kingdom: US$38k
- United Arab Emirates: US$37k
- Portugal: US$37k
- Romania: US$32k
- South Africa: US$25k
- Mexico: US$25k
- Brazil: US$21k
- Slovakia: US$20k
- Lithuania: US$18k
- Ireland: US$18k
- Latvia: US$16k
- Croatia: US$8k
- Argentina: US$5k
- Malaysia: US$4k
- Côte d’Ivoire: US$2k
- Maldives: US$1k
- Andorra: US$800
- Sint Maarten: US$500
- Marshall Islands: US$200
- Norway: US$200
- Somalia: US$200
- Seychelles: US$200
- Cambodia: US$100
- Liberia: US$100
- Mozambique: US$100
- Cyprus: US$0
- South Korea: US$0
- Panama: US$0
- Uganda: US$0
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Mongolia | US$60m | 16.1% |
| 2 | Argentina | US$57m | 15.1% |
| 3 |  Poland | US$42m | 11.2% |
| 4 |  Belgium | US$35m | 9.4% |
| 5 |  Uruguay | US$33m | 8.9% |
| 6 |  Spain | US$32m | 8.5% |
| 7 |  Netherlands | US$29m | 7.6% |
| 8 |  Romania | US$25m | 6.7% |
| 9 |  France | US$14m | 3.8% |
| 10 | Brazil | US$11m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Italy | US$106m | 28.4% |
| 2 |  China | US$66m | 17.7% |
| 3 | Belgium | US$64m | 17.2% |
| 4 | Japan | US$34m | 9.2% |
| 5 | France | US$31m | 8.3% |
| 6 | Switzerland | US$22m | 5.9% |
| 7 | Netherlands | US$11m | 2.9% |
| 8 |  Germany | US$10m | 2.7% |
| 9 |  Kazakhstan | US$6m | 1.7% |
| 10 |  Bulgaria | US$3m | 0.8% |
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
- 30number of duty-free countries (MFN)
- 225%highest: Türkiye, Morocco, Liechtenstein
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 15% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 10% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 40% | 2021 · HS 2007 | |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 15%* | 2023 | |
 Aruba | 3% | 0% – 6% | 2021 · HS 2012 |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 40% | 2022 · HS 2017 | |
 Belarus | 15%* | 2021 · HS 2017 | |
 Belize | 40% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 10% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 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 | 20% | 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 | 20% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 40% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 5.1% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 40% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 40% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 68%* | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 40% | 2020 · HS 2017 | |
 Israel | 10% | 2022 · HS 2017 | |
 Jamaica | 40% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
| Kazakhstan | 15%* | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 15%* | 2021 · HS 2017 | |
 Laos | 30% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 186%* | 5% – 367% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
| Mongolia | 15% | 5% – 20% | 2023 |
 Montserrat | 40% | 2023 · HS 2017 | |
 Morocco | 200% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 138%* | 2023 | |
 Oman | 53% | 5% – 100% | 2023 |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 10% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 5% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 15%* | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 27% | 2023 | |
 Sri Lanka | 15% | 2023 | |
 St Kitts & Nevis | 40% | 2023 | |
 St Lucia | 40% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 40% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 40% | 2023 · HS 2007 | |
| Switzerland | 167%* | 4.5% – 329% | 2023 |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 30% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 40% | 2023 · HS 2012 | |
| Türkiye | 225% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 60% | 2023 | |
 Ukraine | 12% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 4% | 2023 | |
| United States | 0% | 2023 | |
| Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 30% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
 Vietnam | 10% | 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
- 0124 Meat of horses, asses, mules/hinnies, fresh, chilled/frozen
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 21118 Meat of horses and other equines, fresh or chilled21138 Meat of horses and other equines, frozen
- ISIC Rev. 4 activity
- 1010 Processing and preserving of meat
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0205.00 | unchanged |
| 2012 | 0205.00 | unchanged |
| 2007 | 0205.00 | unchanged |
| 2002 | 0205.00 | unchanged |
| 1996 | 0205.00 | unchanged |
| 1992 | 0205.00 | unchanged |
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.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 0205.00 covers 2 tariff lines and the duty is 4%.
The EU Combined Nomenclature divides subheading 0205.00 into 2 tariff lines; the duty is 5.1%.
Goods from 167 countries can enter the UK at a preferential rate instead of the standard 4%; 167 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
World trade in these goods reached US$375m in 2024, down 14.3% on 2023.
Mongolia was the largest exporter with 16.1% of the total, ahead of Argentina.
Questions and answers
What is the HS code for meat of horses, asses, mules or hinnies, fresh, chilled or frozen?
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen fall under HS subheading 0205.00, part of heading 0205, in section I of the Harmonized System.
What is the import duty on meat of horses, asses, mules or hinnies, fresh… in the UK?
Under the UK Global Tariff, imports under 0205.00 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on meat of horses, asses, mules or hinnies, fresh… in the EU?
Under the EU Combined Nomenclature, imports under 0205.00 from countries without a preferential agreement are charged at 5.1%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most meat of horses, asses, mules or hinnies, fresh…?
Mongolia, with US$60m in 2024 (16.1% of world exports).
Which countries can export these goods to the UK duty-free?
167 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 4% applies. Pick a country above to see its rate.