Subheading · Chapter 02 · Heading 0206
0206.22: Of bovine animals, frozen: livers
Official description Livers
Subheading 0206.22 belongs to heading 0206 (edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or…) in chapter 02.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0206 22 00 00 Livers 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 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 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £348k | 56% | +17.4% |
 Ireland | £152k | 24.5% | -26% |
 Poland | £63k | 10.2% | -42.7% |
 Belgium | £38k | 6.1% | — |
 Bulgaria | £15k | 2.5% | — |
 France | £5k | 0.8% | — |
 Sweden | £0 | 0% | -100% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$189.5kUS$189.5k+US$2m+US$9.6m+> US$21.5m
Exports: 74
- United States: US$85.9m
- Australia: US$31.5m
- Argentina: US$21.5m
- Brazil: US$18.2m
- India: US$16.8m
- Netherlands: US$12.5m
- Bolivia: US$11.2m
- Ireland: US$9.6m
- Paraguay: US$9.6m
- New Zealand: US$9.4m
- Uruguay: US$9m
- Poland: US$8.1m
- Canada: US$7.3m
- France: US$6m
- United Kingdom: US$3.9m
- Italy: US$3.8m
- Germany: US$2.7m
- South Africa: US$2m
- Nicaragua: US$1.9m
- Belgium: US$1.9m
- Switzerland: US$1.5m
- Iran: US$1.5m
- Denmark: US$1.4m
- Spain: US$1.4m
- Sweden: US$635.2k
- Pakistan: US$597.6k
- China: US$581.3k
- Austria: US$546.5k
- Lithuania: US$380.6k
- Finland: US$326.9k
- Chile: US$214.6k
- Serbia: US$213k
- Mexico: US$210.7k
- Belarus: US$201.8k
- Cameroon: US$190.2k
- Norway: US$189.5k
- Czechia: US$172.3k
- Ethiopia: US$167.8k
- Singapore: US$154.2k
- Portugal: US$145.5k
- Hungary: US$137.5k
- Romania: US$122.8k
- Greece: US$120.9k
- Tunisia: US$101.9k
- Costa Rica: US$95.1k
- Croatia: US$94.3k
- Türkiye: US$85.3k
- Estonia: US$75.1k
- Egypt: US$63.8k
- Luxembourg: US$63.1k
- Slovenia: US$62k
- Russia: US$59.1k
- Honduras: US$48.7k
- Slovakia: US$43.7k
- Ukraine: US$31.4k
- Bulgaria: US$27.4k
- Côte d’Ivoire: US$19.5k
- Congo - Brazzaville: US$19.4k
- Latvia: US$15.8k
- Moldova: US$14.4k
Trade value (US$) no reported trade < US$148.1kUS$148.1k+US$803.2k+US$3.3m+> US$7.7m
Imports: 170
- Egypt: US$91m
- Russia: US$30.7m
- South Africa: US$18.1m
- Hong Kong SAR China: US$11.4m
- Peru: US$11m
- Senegal: US$7.7m
- Canada: US$7.3m
- Côte d’Ivoire: US$6.9m
- Angola: US$6.7m
- Germany: US$5.4m
- Ukraine: US$4.4m
- Indonesia: US$4m
- Thailand: US$3.9m
- Morocco: US$3.6m
- Saudi Arabia: US$3.4m
- Netherlands: US$3.3m
- Greece: US$3.3m
- Colombia: US$3.2m
- United Arab Emirates: US$3.2m
- Mexico: US$3.2m
- Libya: US$2.8m
- France: US$2.4m
- Mozambique: US$2.3m
- Chile: US$2.2m
- Brazil: US$2m
- El Salvador: US$2m
- Malaysia: US$2m
- Bahrain: US$1.9m
- Japan: US$1.9m
- Austria: US$1.8m
- Guinea: US$1.6m
- Kuwait: US$1.5m
- Qatar: US$1.4m
- Tunisia: US$1.4m
- United States: US$1.3m
- Ghana: US$1.2m
- Honduras: US$1.1m
- Jamaica: US$931.2k
- Cuba: US$926k
- Costa Rica: US$922.2k
- Botswana: US$879k
- Congo - Kinshasa: US$803.2k
- Italy: US$772.7k
- Mauritius: US$740.9k
- Iraq: US$721.9k
- Philippines: US$697.3k
- Nicaragua: US$690.4k
- Panama: US$675.3k
- Congo - Brazzaville: US$648k
- United Kingdom: US$565.5k
- Bosnia & Herzegovina: US$544.9k
- Portugal: US$536.8k
- China: US$457.1k
- Singapore: US$450.4k
- Hungary: US$449.6k
- Guatemala: US$417.8k
- Gambia: US$385.1k
- Ecuador: US$379.8k
- Eswatini: US$377.7k
- Estonia: US$369.5k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$85.9m | 30.1% |
| 2 |  Australia | US$31.5m | 11.1% |
| 3 |  Argentina | US$21.5m | 7.5% |
| 4 |  Brazil | US$18.2m | 6.4% |
| 5 |  India | US$16.8m | 5.9% |
| 6 | Netherlands | US$12.5m | 4.4% |
| 7 |  Bolivia | US$11.2m | 3.9% |
| 8 | Ireland | US$9.6m | 3.4% |
| 9 |  Paraguay | US$9.6m | 3.4% |
| 10 |  New Zealand | US$9.4m | 3.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Egypt | US$91m | 31.9% |
| 2 |  Russia | US$30.7m | 10.8% |
| 3 |  South Africa | US$18.1m | 6.4% |
| 4 |  Hong Kong SAR China | US$11.4m | 4% |
| 5 |  Peru | US$11m | 3.9% |
| 6 |  Senegal | US$7.7m | 2.7% |
| 7 |  Canada | US$7.3m | 2.5% |
| 8 |  Côte d’Ivoire | US$6.9m | 2.4% |
| 9 |  Angola | US$6.7m | 2.3% |
| 10 |  Germany | US$5.4m | 1.9% |
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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
The UK Global Tariff has one tariff line for subheading 0206.22; the duty is duty-free.
Subheading 0206.22 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
147 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
Imports of these goods into the UK came to £621.5k between September 2025 and August 2026 (down 1% on the year before); Netherlands supplied 56%, followed by Ireland.
In 2024, countries exported these goods worth US$285.1m (+11.3% year on year).
The largest exporter was the United States (US$85.9m), followed by Australia.
Questions and answers
What is the HS code for of bovine animals, frozen: livers?
Of bovine animals, frozen: livers fall under HS subheading 0206.22, part of heading 0206, in section I of the Harmonized System.
What is the import duty on of bovine animals, frozen: livers in the UK?
Under the UK Global Tariff, imports under 0206.22 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: livers in the EU?
Under the EU Combined Nomenclature, imports under 0206.22 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: livers?
The United States, with US$85.9m in 2024 (30.1% 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 Netherlands (56%), Ireland (25%) and Poland (10%), out of total imports of £621.5k.