Subheading · Chapter 02 · Heading 0206
0206.10: Of bovine animals, fresh or chilled
0206.10 is a six-digit subheading of heading 0206, edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or…, chapter 02.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0206 10 00 00 Of bovine animals, fresh or chilled
- 0206 10 10 00 For the manufacture of pharmaceutical products
- Other
- 0206 10 95 00 Thick skirt and thin skirt 12.00 % + 253.00 GBP / 100 kg
- Of high quality 12.00 % + 253.00 GBP / 100 kg
- 0206 10 95 11 Of bison 12 % + 253 GBP / 100 kg
- 0206 10 95 15 Other 12 % + 253 GBP / 100 kg
- Other 12.00 % + 253.00 GBP / 100 kg
- 0206 10 95 91 Of bison 12 % + 253 GBP / 100 kg
- 0206 10 95 99 Other 12 % + 253 GBP / 100 kg
- 0206 10 98 00 Other Free
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 3
- Duty suspensionNon preferential duty under end-use Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1430
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 6 lines
- Tariff quotaNon preferential tariff quota 20%
- Applies to goods from
- Argentina, Australia, Brazil, New Zealand, Uruguay
- Legal act
- S.I. 2020/1432
- Documents
- L001 Import licence AGRIM
- Y100 Special entries on the import licence AGRIM
- Tariff lines
- on 2 of 6 lines
- Tariff quotaNon preferential tariff quota Free
- Applies to goods from
- Australia, Canada, United States, Uruguay
- Legal act
- S.I. 2020/1432
- Documents
- L001 Import licence AGRIM
- Y100 Special entries on the import licence AGRIM
- Tariff lines
- on 4 of 6 lines
Import requirements 4
- 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 - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
- Tariff lines
- on 1 of 6 lines
- 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) | — | Free |
| 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 |
| CPTPP | Brunei, Chile, Malaysia, Mexico | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreementQuota | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | 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 |
| 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–Norway agreement | Norway | Free |
| UK–New Zealand agreementQuota | 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 |
| CPTPPQuota | Brunei | Free |
| CPTPPQuota | Canada | Free |
| CPTPPQuota | Chile | Free |
| CPTPPQuota | Mexico | Free |
| CPTPPQuota | Malaysia | Free |
| CPTPPQuota | Peru | Free |
| UK–United States agreementQuota | United States | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ireland | £13.2m | 66.4% | +23.8% |
 Netherlands | £3.8m | 19.3% | +29.2% |
 Poland | £2.4m | 12.2% | -8.7% |
 Germany | £367k | 1.8% | — |
 Belgium | £28k | 0.1% | +0.4% |
 Argentina | £18k | 0.1% | -66.9% |
 Australia | £13k | 0.1% | +917.7% |
| United Kingdom | £3k | 0% | — |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$319kUS$319k+US$6m+US$31m+> US$128m
Exports: 73
- United States: US$513m
- Australia: US$164m
- Canada: US$128m
- Netherlands: US$90m
- Mexico: US$69m
- Germany: US$52m
- Ireland: US$44m
- United Kingdom: US$31m
- Poland: US$29m
- Belgium: US$22m
- Spain: US$21m
- France: US$19m
- Italy: US$17m
- Austria: US$16m
- New Zealand: US$7m
- Colombia: US$7m
- Denmark: US$6m
- Argentina: US$6m
- Pakistan: US$5m
- Panama: US$5m
- India: US$4m
- Paraguay: US$4m
- Lithuania: US$3m
- South Africa: US$2m
- Sweden: US$1m
- Uruguay: US$1m
- China: US$911k
- Czechia: US$670k
- Brazil: US$661k
- Switzerland: US$585k
- Luxembourg: US$571k
- Egypt: US$530k
- Hungary: US$450k
- Greece: US$384k
- Latvia: US$333k
- Belarus: US$319k
- Croatia: US$290k
- Kazakhstan: US$267k
- Romania: US$237k
- Serbia: US$227k
- Kenya: US$211k
- Finland: US$206k
- Iran: US$204k
- Portugal: US$194k
- Hong Kong SAR China: US$192k
- Estonia: US$150k
- Slovenia: US$113k
- Türkiye: US$75k
- Russia: US$70k
- Slovakia: US$46k
- Philippines: US$43k
- Singapore: US$37k
- Curaçao: US$34k
- Nicaragua: US$28k
- Bulgaria: US$26k
- Japan: US$22k
- Ethiopia: US$12k
- Chile: US$11k
- Honduras: US$9k
- Cyprus: US$8k
Trade value (US$) no reported trade < US$214kUS$214k+US$2m+US$10m+> US$53m
Imports: 131
- Japan: US$671m
- France: US$145m
- United States: US$138m
- Germany: US$53m
- Mexico: US$30m
- South Korea: US$29m
- Italy: US$29m
- Spain: US$23m
- United Kingdom: US$19m
- Netherlands: US$13m
- Greece: US$12m
- Vietnam: US$12m
- Taiwan: US$10m
- Belgium: US$9m
- Poland: US$7m
- Chile: US$7m
- Portugal: US$6m
- Hong Kong SAR China: US$6m
- Austria: US$5m
- Hungary: US$3m
- Singapore: US$3m
- Romania: US$3m
- Croatia: US$3m
- Czechia: US$3m
- Ireland: US$2m
- Bulgaria: US$2m
- Peru: US$2m
- Denmark: US$2m
- Slovakia: US$2m
- Nigeria: US$2m
- Lesotho: US$2m
- Luxembourg: US$2m
- Canada: US$1m
- Sweden: US$1m
- Jamaica: US$1m
- United Arab Emirates: US$1m
- Indonesia: US$1m
- Qatar: US$960k
- Switzerland: US$894k
- Thailand: US$829k
- Latvia: US$798k
- Kuwait: US$765k
- Bosnia & Herzegovina: US$762k
- Slovenia: US$745k
- Philippines: US$741k
- North Macedonia: US$685k
- Finland: US$605k
- Cyprus: US$500k
- Botswana: US$495k
- Cambodia: US$402k
- Uzbekistan: US$388k
- Malta: US$343k
- Estonia: US$325k
- Côte d’Ivoire: US$324k
- Mozambique: US$291k
- Panama: US$260k
- Kazakhstan: US$254k
- China: US$252k
- Somalia: US$250k
- Andorra: US$231k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$513m | 40.2% |
| 2 | Australia | US$164m | 12.9% |
| 3 |  Canada | US$128m | 10.1% |
| 4 | Netherlands | US$90m | 7.1% |
| 5 |  Mexico | US$69m | 5.4% |
| 6 | Germany | US$52m | 4.1% |
| 7 | Ireland | US$44m | 3.5% |
| 8 | United Kingdom | US$31m | 2.4% |
| 9 | Poland | US$29m | 2.3% |
| 10 | Belgium | US$22m | 1.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Japan | US$671m | 52.7% |
| 2 |  France | US$145m | 11.4% |
| 3 | United States | US$138m | 10.8% |
| 4 | Germany | US$53m | 4.1% |
| 5 | Mexico | US$30m | 2.4% |
| 6 |  South Korea | US$29m | 2.3% |
| 7 |  Italy | US$29m | 2.3% |
| 8 |  Spain | US$23m | 1.8% |
| 9 | United Kingdom | US$19m | 1.5% |
| 10 | Netherlands | US$13m | 1% |
Binding rulings for similar goods 1
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.
- N280596 U.S. CBP
The tariff classification of Chilled Hanging Tender from Australia
In the UK Global Tariff, subheading 0206.10 covers 6 tariff lines and the duty is duty-free. 4 lines have a specific or compound duty.
The EU Combined Nomenclature divides subheading 0206.10 into 3 tariff lines; the duty is duty-free. 2 of them are duty-free. 1 line has a specific or compound duty.
Goods from 145 countries can enter the UK at a preferential rate instead of the standard Free; 137 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 £19.8m (up 21% on the year before), at an average of £3.69 per kg; Ireland supplied 66%, followed by Netherlands.
World trade in these goods reached US$1bn in 2024, down 0.7% on 2023.
The United States was the largest exporter with 40.2% of the total, ahead of Australia.
Questions and answers
What is the HS code for of bovine animals, fresh or chilled?
Of bovine animals, fresh or chilled fall under HS subheading 0206.10, part of heading 0206, in section I of the Harmonized System.
What is the import duty on of bovine animals, fresh or chilled in the UK?
Under the UK Global Tariff, imports under 0206.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of bovine animals, fresh or chilled in the EU?
Under the EU Combined Nomenclature, imports under 0206.10 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 of bovine animals, fresh or chilled?
The United States, with US$513m in 2024 (40.2% of world exports).
Which countries can export these goods to the UK duty-free?
137 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 Free 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 Ireland (66%), Netherlands (19%) and Poland (12%), out of total imports of £19.8m.