Subheading · Chapter 02 · Heading 0206

0206.21

0206.21: Of bovine animals, frozen: tongues

Official description Tongues

0206.21 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

Customs duty Free standard rate depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0206 21 00 00 Tongues Free

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
    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)—Free
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
CPTPP Brunei, Chile, Malaysia, Mexico Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland 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–Faroe Islands agreement Faroe Islands 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–Liechtenstein agreement Liechtenstein 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 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

last 12 months£53k-71.2% · previous 12 months
Average import price£5.83 per kg
Jan 2024: £12kMar 2024: £73kApr 2024: £9kMay 2024: £7kJun 2024: £26kJul 2024: £10kAug 2024: £7kSept 2024: £29kOct 2024: £30kNov 2024: £7kDec 2024: £6kJan 2025: £28kFeb 2025: £3kMar 2025: £14kApr 2025: £6kMay 2025: £8kJun 2025: £9kJul 2025: £48kSept 2025: £5kOct 2025: £4kNov 2025: £8kMar 2026: £17kMay 2026: £3kJun 2026: £2kJul 2026: £4kAug 2026: £11k 20242025
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Poland £41k 76.6% -26.9%
Ireland £12k 23.4% -90%
France £0 0% -100%

Same subheading in other tariffs

World trade in 2024

0206.21 · US$482.8m

Trade value (US$) no reported trade < US$542.2kUS$542.2k+US$6.1m+US$20.1m+> US$81.7m

Exports: 63
  1. Australia: US$116.5m
  2. United States: US$81.7m
  3. Brazil: US$45.2m
  4. New Zealand: US$38.7m
  5. Ireland: US$23.6m
  6. Argentina: US$21.9m
  7. Uruguay: US$20.1m
  8. Canada: US$19.6m
  9. Poland: US$16.6m
  10. United Kingdom: US$12.7m
  11. Italy: US$10.8m
  12. Spain: US$8.2m
  13. India: US$7.8m
  14. Paraguay: US$7.6m
  15. Mexico: US$6.9m
  16. Netherlands: US$6.1m
  17. Nicaragua: US$5.3m
  18. Denmark: US$5m
  19. Bolivia: US$4.9m
  20. Chile: US$3.5m
  21. Germany: US$2.7m
  22. Austria: US$2.3m
  23. Singapore: US$2.2m
  24. Hong Kong SAR China: US$2m
  25. France: US$1.9m
  26. Finland: US$1.5m
  27. Sweden: US$1.3m
  28. Lithuania: US$1.2m
  29. Belgium: US$942.3k
  30. Panama: US$850.2k
  31. Norway: US$542.2k
  32. Estonia: US$416.5k
  33. Switzerland: US$396.2k
  34. Dominican Republic: US$166k
  35. Kyrgyzstan: US$165.8k
  36. Latvia: US$161.4k
  37. Azerbaijan: US$141.4k
  38. Croatia: US$129.2k
  39. Romania: US$121.8k
  40. South Africa: US$111k
  41. Türkiye: US$105.6k
  42. Czechia: US$95.9k
  43. Hungary: US$93.5k
  44. Pakistan: US$79.9k
  45. Japan: US$77.8k
  46. Bulgaria: US$71.8k
  47. Armenia: US$70.4k
  48. Luxembourg: US$62.8k
  49. Costa Rica: US$51.1k
  50. Portugal: US$40.7k
  51. Slovenia: US$36.8k
  52. Russia: US$28.8k
  53. Iceland: US$28.5k
  54. Greece: US$23.3k
  55. Serbia: US$12.5k
  56. China: US$3.8k
  57. Indonesia: US$3.5k
  58. Eswatini: US$3.2k
  59. Ukraine: US$2.2k
  60. Congo - Brazzaville: US$2k

Top exporters

RankCountryValueShare
1 Australia US$116.5m 24.1%
2 United States US$81.7m 16.9%
3 Brazil US$45.2m 9.4%
4 New Zealand US$38.7m 8%
5 Ireland US$23.6m 4.9%
6 Argentina US$21.9m 4.5%
7 Uruguay US$20.1m 4.2%
8 Canada US$19.6m 4.1%
9 Poland US$16.6m 3.4%
10 United Kingdom US$12.7m 2.6%

Top importers

RankCountryValueShare
1 Japan US$264.1m 54.7%
2 Indonesia US$53.1m 11%
3 Russia US$39.9m 8.3%
4 Hong Kong SAR China US$19.6m 4.1%
5 United States US$15.7m 3.2%
6 Taiwan US$12.9m 2.7%
7 Mexico US$7.1m 1.5%
8 Israel US$5.9m 1.2%
9 Vietnam US$5.1m 1.1%
10 Uzbekistan US$4.2m 0.9%

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. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

Subheading 0206.21 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 0206.21; the duty is duty-free.

Goods from 147 countries can enter the UK at a preferential rate instead of the standard Free; 147 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 £53.3k (down 71% on the year before), at an average of £5.83 per kg; Poland supplied 77%, followed by Ireland.

World trade in these goods reached US$482.8m in 2024, up 13.2% on 2023.

Australia was the largest exporter with 24.1% of the total, ahead of the United States.

Products classified here

Questions and answers

What is the HS code for of bovine animals, frozen: tongues?

Of bovine animals, frozen: tongues fall under HS subheading 0206.21, part of heading 0206, in section I of the Harmonized System.

What is the import duty on of bovine animals, frozen: tongues in the UK?

Under the UK Global Tariff, imports under 0206.21 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, frozen: tongues in the EU?

Under the EU Combined Nomenclature, imports under 0206.21 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, frozen: tongues?

Australia, with US$116.5m in 2024 (24.1% of world exports).

Which countries can export these goods to the UK duty-free?

147 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 Poland (77%), Ireland (23%) and France (0%), out of total imports of £53.3k.