Subheading · Chapter 02 · Heading 0206

0206.80

0206.80: Other, fresh or chilled

Subheading 0206.80 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

Customs duty Free – 6% · specific or compound duty standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0206 80 00 00 Other, fresh or chilled
  2. 0206 80 10 00 For the manufacture of pharmaceutical products
  3. Other
  4. 0206 80 91 00 Of horses, asses, mules and hinnies 6%
  5. 0206 80 99 00 Of sheep and goats 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 1

  • 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 3 lines

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 – 6%
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
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile 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–Mexico agreement Mexico 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
DCTS Standard Indonesia 2.5%

UK: imports by month

last 12 months£264k+35.4% · previous 12 months
Average import price£4.76 per kg
Jan 2024: £12kFeb 2024: £6kMar 2024: £16kApr 2024: £14kMay 2024: £6kJun 2024: £6kJul 2024: £8kAug 2024: £14kSept 2024: £11kOct 2024: £8kNov 2024: £14kDec 2024: £11kJan 2025: £27kFeb 2025: £4kMar 2025: £8kApr 2025: £7kMay 2025: £52kJun 2025: £11kJul 2025: £21kAug 2025: £20kSept 2025: £7kOct 2025: £5kNov 2025: £6kDec 2025: £3kJan 2026: £5kFeb 2026: £5kMar 2026: £12kApr 2026: £12kMay 2026: £160kJun 2026: £21kJul 2026: £14kAug 2026: £13k 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
France £141k 53.5% —
Ireland £109k 41.2% -12.7%
Netherlands £14k 5.3% -80.1%

Same subheading in other tariffs

World trade in 2024

0206.80 · US$42m

Trade value (US$) no reported trade < US$100kUS$100k+US$301k+US$2m+> US$7m

Exports: 60
  1. United Kingdom: US$11m
  2. Ireland: US$7m
  3. Spain: US$6m
  4. France: US$5m
  5. Australia: US$3m
  6. Netherlands: US$2m
  7. Portugal: US$1m
  8. China: US$816k
  9. Germany: US$642k
  10. Romania: US$621k
  11. Türkiye: US$522k
  12. Poland: US$480k
  13. Argentina: US$469k
  14. Belgium: US$301k
  15. India: US$269k
  16. Canada: US$207k
  17. Italy: US$202k
  18. Greece: US$194k
  19. Slovakia: US$185k
  20. Bulgaria: US$180k
  21. Slovenia: US$147k
  22. United States: US$142k
  23. Lebanon: US$135k
  24. New Zealand: US$132k
  25. Kenya: US$131k
  26. Pakistan: US$107k
  27. South Africa: US$105k
  28. Peru: US$100k
  29. Croatia: US$94k
  30. Egypt: US$71k
  31. Kuwait: US$65k
  32. Kazakhstan: US$63k
  33. Saudi Arabia: US$60k
  34. Austria: US$59k
  35. Ethiopia: US$54k
  36. North Macedonia: US$24k
  37. Tanzania: US$23k
  38. Uruguay: US$20k
  39. Denmark: US$11k
  40. Norway: US$10k
  41. Latvia: US$9k
  42. Sweden: US$8k
  43. Hungary: US$8k
  44. Cyprus: US$5k
  45. Luxembourg: US$5k
  46. Iran: US$4k
  47. Brazil: US$3k
  48. Iceland: US$3k
  49. Georgia: US$2k
  50. Lithuania: US$1k
  51. Afghanistan: US$700
  52. United Arab Emirates: US$600
  53. Indonesia: US$300
  54. Panama: US$100
  55. Russia: US$100
  56. Switzerland: US$0
  57. Czechia: US$0
  58. Estonia: US$0
  59. Guatemala: US$0
  60. Qatar: US$0

Top exporters

RankCountryValueShare
1 United Kingdom US$11m 26.7%
2 Ireland US$7m 15.8%
3 Spain US$6m 13.7%
4 France US$5m 12.6%
5 Australia US$3m 6.8%
6 Netherlands US$2m 5%
7 Portugal US$1m 3.4%
8 China US$816k 1.9%
9 Germany US$642k 1.5%
10 Romania US$621k 1.5%

Top importers

RankCountryValueShare
1 France US$15m 36.2%
2 Germany US$8m 18.8%
3 Belgium US$4m 10.4%
4 Italy US$2m 5.5%
5 Austria US$2m 4%
6 Spain US$2m 3.8%
7 Saudi Arabia US$1m 3.2%
8 Kuwait US$1m 2.9%
9 Netherlands US$1m 2.6%
10 United Arab Emirates US$669k 1.6%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 10%median duty
  • 30number of duty-free countries (MFN)
  • 225%highest: Türkiye, Iceland, Israel

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 7.3% 2% – 10% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 5% 2023
Aruba 3% 0% – 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 10% 0% – 15% 2023 · HS 2017
Bahrain 2.5% 0% – 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 35% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 35% 2023
Burundi 35% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 20% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 17% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 20% 2023
Colombia 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 35% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 40% 2022
Equatorial Guinea 20% 2023
Eswatini 0% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 2.1% 0% – 6.4% 2023
Fiji 5% 2023
French Polynesia 0% 2023
Gabon 20% 2023
Gambia 35% 2023
Georgia 12% 2022 · HS 2017
Ghana 35% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 15% 2023
Guinea 35% 2023
Guinea-Bissau 35% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 78%* 2023
India 30% 2023
Indonesia 5% 2023
Iran 40% 2020 · HS 2017
Israel 60% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 35% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 2.5% 0% – 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 35% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 20%* 17% – 24% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 35% 2023
Mauritania 35% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 30% 10% – 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 15% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 5% 2023
Niger 35% 2023
Nigeria 35% 2023
North Macedonia 5% 2023
Norway 45%* 2023
Oman 2.5% 0% – 5% 2023
Pakistan 3% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 60% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 2.5% 0% – 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 2.5% 0% – 5% 2023
Senegal 35% 2023
Seychelles 0% 2023
Sierra Leone 35% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 18% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 0% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 20%* 16% – 23% 2023
Syria 10% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 35% 2023
Thailand 30% 2023
Togo 35% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 5% 2023 · HS 2012
Türkiye 225% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 60% 2023
Ukraine 15% 2023 · HS 2017
United Arab Emirates 2.5% 0% – 5% 2023
United Kingdom 2% 0% – 6% 2023
United States 0% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 10% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 40% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
01255 Edible offal of sheep, goats, horses, asses, mules/hinnies, fresh/chilled
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
21155 Edible offal of sheep, fresh, chilled or frozen
21156 Edible offal of goat, fresh, chilled or frozen
21159 Edible offal of mammals, fresh, chilled or frozen, n.e.c.
ISIC Rev. 4 activity
1010 Processing and preserving of meat

Earlier HS editions

HSCode
20170206.80unchanged
20120206.80unchanged
20070206.80unchanged
20020206.80unchanged
19960206.80unchanged
19920206.80unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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. EU Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

  2. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 0206.80 into 3 tariff lines; the duty is between 0% and 6% (average 3%). 1 of them is duty-free.

In the EU Combined Nomenclature, subheading 0206.80 covers 3 tariff lines and the duty is between 0% and 6.4%. 2 of them are duty-free.

149 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 – 6%.

Imports of these goods into the UK came to £264.2k between September 2025 and August 2026 (up 35% on the year before); France supplied 54%, followed by Ireland.

In 2024, countries exported these goods worth US$42m (+13.8% year on year).

The largest exporter was the United Kingdom (US$11m), followed by Ireland.

Questions and answers

What is the HS code for other, fresh or chilled?

Other, fresh or chilled fall under HS subheading 0206.80, part of heading 0206, in section I of the Harmonized System.

What is the import duty on other, fresh or chilled in the UK?

Under the UK Global Tariff, imports under 0206.80 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other, fresh or chilled in the EU?

Under the EU Combined Nomenclature, imports under 0206.80 from countries without a preferential agreement are charged at 0% to 6.4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other, fresh or chilled?

The United Kingdom, with US$11m in 2024 (26.7% of world exports).

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

149 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 – 6% 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 France (54%), Ireland (41%) and Netherlands (5%), out of total imports of £264.2k.

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