Subheading · Chapter 02 · Heading 0206
0206.41: Edible offal of bovine animals, swine, sheep, goats: of swine, frozen, livers
Official description Livers
0206.41 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 41 00 00 Livers Free
- 0206 41 00 10 Of domestic swine Free
- 0206 41 00 90 Other 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 | £168k | 52% | +26% |
 Ireland | £108k | 33.5% | -30.2% |
 Belgium | £20k | 6.1% | -55% |
 Poland | £19k | 5.9% | +8.6% |
 Germany | £6k | 1.8% | -69.1% |
 Spain | £2k | 0.6% | -99.6% |
 Denmark | £0 | 0% | -100% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$111kUS$111k+US$725k+US$3m+> US$9m
Exports: 53
- Spain: US$22m
- Netherlands: US$9m
- Brazil: US$5m
- Germany: US$3m
- Australia: US$3m
- Belgium: US$2m
- Ireland: US$2m
- Chile: US$2m
- United States: US$2m
- Poland: US$1m
- Denmark: US$1m
- Canada: US$964k
- United Kingdom: US$725k
- France: US$571k
- Portugal: US$343k
- Sweden: US$304k
- Mexico: US$296k
- China: US$235k
- Finland: US$201k
- Italy: US$197k
- Austria: US$196k
- South Africa: US$188k
- Estonia: US$169k
- Cyprus: US$128k
- Norway: US$111k
- Greece: US$95k
- Russia: US$58k
- Argentina: US$49k
- Lithuania: US$42k
- Romania: US$41k
- Japan: US$36k
- Czechia: US$36k
- Croatia: US$29k
- Singapore: US$27k
- New Zealand: US$27k
- Hungary: US$23k
- Türkiye: US$21k
- Slovakia: US$18k
- India: US$16k
- Luxembourg: US$10k
- Latvia: US$7k
- Iceland: US$5k
- Bulgaria: US$2k
- Montenegro: US$1k
- Indonesia: US$800
- Taiwan: US$500
- Egypt: US$400
- Ukraine: US$400
- Bolivia: US$100
- Hong Kong SAR China: US$100
- United Arab Emirates: US$0
- Sri Lanka: US$0
- Slovenia: US$0
Trade value (US$) no reported trade < US$32kUS$32k+US$313k+US$825k+> US$2m
Imports: 116
- Philippines: US$26m
- France: US$7m
- Thailand: US$2m
- Czechia: US$2m
- China: US$1m
- United Kingdom: US$1m
- Belgium: US$1m
- Senegal: US$1m
- Singapore: US$948k
- Romania: US$836k
- Angola: US$825k
- Mexico: US$813k
- Ukraine: US$775k
- Netherlands: US$757k
- Japan: US$737k
- United States: US$627k
- Germany: US$622k
- Hungary: US$615k
- Poland: US$593k
- Italy: US$584k
- Hong Kong SAR China: US$549k
- Switzerland: US$440k
- Congo - Kinshasa: US$432k
- Côte d’Ivoire: US$429k
- Costa Rica: US$346k
- Spain: US$322k
- South Africa: US$315k
- Bulgaria: US$313k
- Slovakia: US$302k
- Denmark: US$267k
- Austria: US$219k
- Peru: US$188k
- Greece: US$186k
- Malaysia: US$183k
- United Arab Emirates: US$169k
- Liberia: US$160k
- Botswana: US$152k
- Estonia: US$135k
- Mauritius: US$122k
- Cuba: US$111k
- Serbia: US$105k
- Croatia: US$104k
- Canada: US$103k
- Latvia: US$91k
- Mozambique: US$75k
- Ireland: US$73k
- Gambia: US$69k
- Cyprus: US$68k
- Portugal: US$64k
- Vietnam: US$59k
- Lithuania: US$59k
- Kazakhstan: US$58k
- Guatemala: US$50k
- Malta: US$33k
- Anguilla: US$32k
- Sweden: US$31k
- Moldova: US$30k
- Guinea: US$28k
- Chile: US$23k
- Ghana: US$20k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Spain | US$22m | 39% |
| 2 | Netherlands | US$9m | 15.7% |
| 3 |  Brazil | US$5m | 8.3% |
| 4 | Germany | US$3m | 5.1% |
| 5 |  Australia | US$3m | 4.5% |
| 6 | Belgium | US$2m | 4.3% |
| 7 | Ireland | US$2m | 4% |
| 8 |  Chile | US$2m | 3.4% |
| 9 |  United States | US$2m | 2.7% |
| 10 | Poland | US$1m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Philippines | US$26m | 44.7% |
| 2 |  France | US$7m | 12.5% |
| 3 |  Thailand | US$2m | 3.8% |
| 4 |  Czechia | US$2m | 2.8% |
| 5 |  China | US$1m | 2.6% |
| 6 | United Kingdom | US$1m | 2.5% |
| 7 | Belgium | US$1m | 2.2% |
| 8 |  Senegal | US$1m | 1.8% |
| 9 |  Singapore | US$948k | 1.6% |
| 10 |  Romania | US$836k | 1.5% |
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.
- 600012016 HMRC
Frozen pork liver. Packed in a blue polythene bags inside a fibreboard box. Weight: 10kg.
In the UK Global Tariff, subheading 0206.41 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 0206.41; 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 £323.5k (down 65% on the year before), at an average of £0.77 per kg; Netherlands supplied 52%, followed by Ireland.
World trade in these goods reached US$58m in 2024, down 10.9% on 2023.
Spain was the largest exporter with 39% of the total, ahead of the Netherlands.
Questions and answers
What is the HS code for edible offal of bovine animals, swine, sheep, goats: of swine, frozen, livers?
Edible offal of bovine animals, swine, sheep, goats: of swine, frozen, livers fall under HS subheading 0206.41, part of heading 0206, in section I of the Harmonized System.
What is the import duty on edible offal of bovine animals, swine, sheep… in the UK?
Under the UK Global Tariff, imports under 0206.41 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 edible offal of bovine animals, swine, sheep… in the EU?
Under the EU Combined Nomenclature, imports under 0206.41 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 edible offal of bovine animals, swine, sheep…?
Spain, with US$22m in 2024 (39% 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 (52%), Ireland (34%) and Belgium (6%), out of total imports of £323.5k.