Subheading · Chapter 02 · Heading 0206

0206.29

0206.29: Of bovine animals, frozen: other

Other frozen beef offal

Official description Other

0206.29 is the HS subheading for other frozen beef offal, under heading 0206 in chapter 02.

What you pay

Importing into UK

Customs duty Free · specific or compound duty standard rate · across 22 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0206 29 00 00 Other
  2. 0206 29 10 00 For the manufacture of pharmaceutical products
  3. Other
  4. 0206 29 91 00 Thick skirt and thin skirt 12.00 % + 254.00 GBP / 100 kg
  5. Of high quality 12.00 % + 254.00 GBP / 100 kg
  6. Thin skirt, whole 12.00 % + 254.00 GBP / 100 kg
  7. 0206 29 91 11 Of bison 12 % + 254 GBP / 100 kg
  8. 0206 29 91 15 Other 12 % + 254 GBP / 100 kg
  9. Other 12.00 % + 254.00 GBP / 100 kg
  10. 0206 29 91 21 Of bison 12 % + 254 GBP / 100 kg
  11. 0206 29 91 29 Other 12 % + 254 GBP / 100 kg
  12. Other 12.00 % + 254.00 GBP / 100 kg
  13. Thin skirt, whole 12.00 % + 254.00 GBP / 100 kg
  14. Intended for processing 12.00 % + 254.00 GBP / 100 kg
  15. For the manufacture of products falling within subheadings 1602 10, 1602 50 31 or 1602 50 95, not containing meat other than that of animals of the bovine species, with a collagen/protein ratio of no more than 0.45 and containing by weight at least 20% of lean meat (excluding offal and fat) with meat and jelly accounting for at least 85% of the total net weight; the products must be subjected to a heat treatment sufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore shows no traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part (a-products) 12.00 % + 254.00 GBP / 100 kg
  16. 0206 29 91 33 Of bison 12 % + 254 GBP / 100 kg
  17. 0206 29 91 35 Other 12 % + 254 GBP / 100 kg
  18. For the manufacture of products other than those falling within subheadings ex 0210 20, 0210 99 51, 0210 99 90, 1602 50 10 and 1602 90 61 (b-products) 12.00 % + 254.00 GBP / 100 kg
  19. 0206 29 91 37 Of bison 12 % + 254 GBP / 100 kg
  20. 0206 29 91 38 Other 12 % + 254 GBP / 100 kg
  21. Other 12.00 % + 254.00 GBP / 100 kg
  22. 0206 29 91 41 Of bison 12 % + 254 GBP / 100 kg
  23. 0206 29 91 42 Other 12 % + 254 GBP / 100 kg
  24. Other 12.00 % + 254.00 GBP / 100 kg
  25. 0206 29 91 44 Of bison 12 % + 254 GBP / 100 kg
  26. 0206 29 91 45 Other 12 % + 254 GBP / 100 kg
  27. Other 12.00 % + 254.00 GBP / 100 kg
  28. Intended for processing 12.00 % + 254.00 GBP / 100 kg
  29. For the manufacture of products falling within subheadings 1602 10, 1602 50 31 or 1602 50 95, not containing meat other than that of animals of the bovine species, with a collagen/protein ratio of no more than 0.45 and containing by weight at least 20% of lean meat (excluding offal and fat) with meat and jelly accounting for at least 85% of the total net weight; the products must be subjected to a heat treatment sufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore shows no traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part (a-products) 12.00 % + 254.00 GBP / 100 kg
  30. 0206 29 91 51 Of bison 12 % + 254 GBP / 100 kg
  31. 0206 29 91 59 Other 12 % + 254 GBP / 100 kg
  32. For the manufacture of other products than products falling within subheadings ex 0210 20, 0210 99 51, 0210 99 90, 1602 50 10 and 1602 90 61 (b-products) 12.00 % + 254.00 GBP / 100 kg
  33. 0206 29 91 61 Of bison 12 % + 254 GBP / 100 kg
  34. 0206 29 91 69 Other 12 % + 254 GBP / 100 kg
  35. Other 12.00 % + 254.00 GBP / 100 kg
  36. 0206 29 91 71 Of bison 12 % + 254 GBP / 100 kg
  37. 0206 29 91 79 Other 12 % + 254 GBP / 100 kg
  38. Other 12.00 % + 254.00 GBP / 100 kg
  39. 0206 29 91 91 Of bison 12 % + 254 GBP / 100 kg
  40. 0206 29 91 99 Other 12 % + 254 GBP / 100 kg
  41. 0206 29 99 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 8

  • 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 22 lines
  • Tariff quotaNon preferential tariff quota 20%
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 205 more
    Legal act
    S.I. 2020/1432
    Documents
    • L001 Import licence AGRIM
    • Y100 Special entries on the import licence AGRIM
    Tariff lines
    on 20 of 22 lines
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    Australia, Canada, United States
    Legal act
    S.I. 2020/1432
    Documents
    • L001 Import licence AGRIM
    • Y100 Special entries on the import licence AGRIM
    Tariff lines
    on 20 of 22 lines
  • Tariff quotaNon preferential tariff quota under end-use 20%
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 4 of 22 lines
  • Tariff quotaNon preferential tariff quota under end-use 20%
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 205 more
    Legal act
    S.I. 2020/1432
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 4 of 22 lines
  • Tariff quotaNon preferential tariff quota under end-use 20% + 1,789.56 GBP 1,000 kg
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 3 of 22 lines
  • Tariff quotaNon preferential tariff quota under end-use 20% + 1,789.56 GBP / 1,000 kg
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 205 more
    Legal act
    S.I. 2020/1432
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 4 of 22 lines
  • Tariff quotaNon preferential tariff quota under end-use 20% + 1,789.56 GBP 1,000 kg
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1432
    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 22 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 22 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 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 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

last 12 months£39.5m+55.9% · previous 12 months
Average import price£2.75 per kg
Jan 2024: £2.3mFeb 2024: £1.9mMar 2024: £2.4mApr 2024: £2.7mMay 2024: £2.3mJun 2024: £3.1mJul 2024: £2.4mAug 2024: £2.3mSept 2024: £2mOct 2024: £2.5mNov 2024: £2.4mDec 2024: £2mJan 2025: £1.7mFeb 2025: £1.5mMar 2025: £2.5mApr 2025: £2.3mMay 2025: £2.3mJun 2025: £2mJul 2025: £2.2mAug 2025: £1.9mSept 2025: £2.3mOct 2025: £2.5mNov 2025: £2.3mDec 2025: £3.7mJan 2026: £4.4mFeb 2026: £3.8mMar 2026: £4.2mApr 2026: £3.8mMay 2026: £3.5mJun 2026: £3.2mJul 2026: £3.1mAug 2026: £2.9m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Ireland £16.6m 42% +41.9%
Germany £8.5m 21.5% +158.2%
Poland £8m 20.3% +92%
Netherlands £4.8m 12.2% +92.1%
Belgium £471k 1.2% -28%
Italy £244k 0.6% -86.1%
New Zealand £203k 0.5% +34.4%
Austria £153k 0.4% -53.9%

Same subheading in other tariffs

EU Free Third-country duty 3 tariff lines · 1× specific or compound duty Türkiye 225% Third-country duty 3 tariff lines USA Free General (MFN) 1 tariff line

World trade in 2024

0206.29 · US$3bn

Trade value (US$) no reported trade < US$466kUS$466k+US$8m+US$68m+> US$395m

Exports: 99
  1. Hong Kong SAR China: US$403m
  2. United States: US$402m
  3. Australia: US$395m
  4. Brazil: US$327m
  5. India: US$207m
  6. Canada: US$183m
  7. Uruguay: US$161m
  8. Argentina: US$119m
  9. New Zealand: US$102m
  10. Ireland: US$68m
  11. Netherlands: US$66m
  12. Mexico: US$61m
  13. Germany: US$60m
  14. Paraguay: US$48m
  15. Poland: US$44m
  16. Bolivia: US$39m
  17. Italy: US$37m
  18. United Kingdom: US$33m
  19. France: US$32m
  20. Nicaragua: US$28m
  21. Spain: US$25m
  22. Belgium: US$16m
  23. Costa Rica: US$10m
  24. Russia: US$10m
  25. Austria: US$8m
  26. Colombia: US$7m
  27. Denmark: US$7m
  28. Pakistan: US$7m
  29. Panama: US$4m
  30. Singapore: US$4m
  31. Lithuania: US$3m
  32. South Africa: US$3m
  33. Chile: US$3m
  34. Czechia: US$2m
  35. Finland: US$2m
  36. Hungary: US$2m
  37. Vietnam: US$2m
  38. China: US$2m
  39. Türkiye: US$2m
  40. Sweden: US$2m
  41. Portugal: US$1m
  42. Norway: US$1m
  43. Slovenia: US$639k
  44. Taiwan: US$625k
  45. Romania: US$541k
  46. Egypt: US$533k
  47. Malaysia: US$484k
  48. Greece: US$483k
  49. Cyprus: US$466k
  50. Djibouti: US$405k
  51. Venezuela: US$362k
  52. Belarus: US$323k
  53. Bulgaria: US$316k
  54. Dominican Republic: US$283k
  55. Georgia: US$269k
  56. United Arab Emirates: US$264k
  57. Ukraine: US$259k
  58. Estonia: US$248k
  59. Cambodia: US$247k
  60. Switzerland: US$243k

Top exporters

RankCountryValueShare
1 Hong Kong SAR China US$403m 13.6%
2 United States US$402m 13.6%
3 Australia US$395m 13.4%
4 Brazil US$327m 11.1%
5 India US$207m 7%
6 Canada US$183m 6.2%
7 Uruguay US$161m 5.5%
8 Argentina US$119m 4%
9 New Zealand US$102m 3.5%
10 Ireland US$68m 2.3%

Top importers

RankCountryValueShare
1 Vietnam US$495m 16.8%
2 Hong Kong SAR China US$357m 12.1%
3 United States US$333m 11.3%
4 Mexico US$250m 8.5%
5 China US$223m 7.6%
6 South Korea US$198m 6.7%
7 Japan US$123m 4.2%
8 Taiwan US$89m 3%
9 Indonesia US$51m 1.7%
10 Russia US$51m 1.7%

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.

  • 600015686 HMRC 11 September 2026 – 10 September 2029 · 0206 29 99 00

    Frozen burnt bovine feet. Fit for human consumption. The feet require boiling/cooking before consumption. They are packaged in blue polythene bags in cardboard boxes, weight 20 kg.

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. GB Tariff change

    UK Trade Tariff: measure changes on 497 commodity codes

    Trade Tariff changes 2026-09-01 · Source: trade-tariff.service.gov.uk

  2. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  3. EU Quota · Applies from:

    Commission Implementing Regulation (EU) 2026/996 of 29 April 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

    CELEX 32026R0996 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 0206.29 covers 22 tariff lines and the duty is duty-free. 20 lines have a specific or compound duty.

The EU Combined Nomenclature divides subheading 0206.29 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 other frozen beef offal worth £39.5m (up 56% on the year before), at an average of £2.75 per kg; Ireland supplied 42%, followed by Germany.

World trade in other frozen beef offal reached US$3bn in 2024, up 0% on 2023.

Hong Kong SAR China was the largest exporter with 13.6% of the total, ahead of the United States.

Questions and answers

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

Of bovine animals, frozen: other fall under HS subheading 0206.29, part of heading 0206, in section I of the Harmonized System.

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

Under the UK Global Tariff, imports under 0206.29 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: other in the EU?

Under the EU Combined Nomenclature, imports under 0206.29 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: other?

Hong Kong SAR China, with US$403m in 2024 (13.6% of world exports).

Which countries can export other frozen beef offal 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 other frozen beef offal from?

In the 12 months to August 2026, the largest suppliers were Ireland (42%), Germany (22%) and Poland (20%), out of total imports of £39.5m.