Subheading · Chapter 02 · Heading 0206
0206.90: Edible offal of bovine animals, swine, sheep, goats: other, frozen
Official description Other, frozen
0206.90 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 90 00 00 Other, frozen
- 0206 90 10 00 For the manufacture of pharmaceutical products
- Other
- 0206 90 91 00 Of horses, asses, mules and hinnies 6%
- 0206 90 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free – 6% |
| 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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 New Zealand | £16.3m | 77.5% | +8.8% |
 Ireland | £1.9m | 9% | +58% |
 Australia | £1.8m | 8.7% | -11.7% |
 Spain | £334k | 1.6% | +1.8% |
 Norway | £238k | 1.1% | +108.1% |
 Chile | £134k | 0.6% | +309.9% |
 Netherlands | £111k | 0.5% | +49.7% |
 Iceland | £96k | 0.5% | -36.1% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$112kUS$112k+US$684.8k+US$4.2m+> US$10.1m
Exports: 75
- Australia: US$105.8m
- New Zealand: US$59.1m
- Hong Kong SAR China: US$10.1m
- Spain: US$9.3m
- China: US$6.5m
- Ireland: US$6.2m
- United States: US$5.2m
- United Kingdom: US$4.2m
- Netherlands: US$4m
- Uruguay: US$3.4m
- Belgium: US$2.9m
- France: US$1.9m
- Germany: US$1.7m
- Brazil: US$1.4m
- Greece: US$1.2m
- Peru: US$1m
- Iceland: US$837k
- Argentina: US$814.8k
- Italy: US$684.8k
- Malaysia: US$615k
- Bulgaria: US$603.4k
- India: US$505.7k
- Poland: US$500.2k
- Portugal: US$494.9k
- Norway: US$467.7k
- South Africa: US$461.6k
- Denmark: US$427.8k
- Cyprus: US$332.4k
- Romania: US$294k
- Canada: US$251.1k
- Türkiye: US$241.6k
- Chile: US$204.5k
- Lebanon: US$202.8k
- Russia: US$190.1k
- Paraguay: US$150.9k
- Czechia: US$113.3k
- Saudi Arabia: US$112k
- Egypt: US$95.4k
- Estonia: US$89.1k
- Vietnam: US$71.8k
- Niue: US$71.1k
- Kuwait: US$60k
- Croatia: US$59k
- North Macedonia: US$57.3k
- Sweden: US$55.1k
- Mongolia: US$54.1k
- Tanzania: US$40.4k
- Zambia: US$35.9k
- Pakistan: US$33.7k
- Ethiopia: US$28.1k
- Kenya: US$23.9k
- Mexico: US$17.6k
- Oman: US$15.3k
- Kazakhstan: US$14.9k
- Hungary: US$14.7k
- Moldova: US$13.9k
- Nicaragua: US$10.1k
- Austria: US$8.3k
- Slovenia: US$7.2k
- South Korea: US$6.2k
Trade value (US$) no reported trade < US$101.2kUS$101.2k+US$928.2k+US$4.2m+> US$14.2m
Imports: 138
- Saudi Arabia: US$39.2m
- United Kingdom: US$22.9m
- Hong Kong SAR China: US$21.2m
- United States: US$19.9m
- China: US$14.2m
- United Arab Emirates: US$7.8m
- Taiwan: US$7.7m
- Greece: US$6.8m
- Vietnam: US$6.3m
- Netherlands: US$5.7m
- Singapore: US$5.5m
- Germany: US$5.2m
- South Africa: US$4.3m
- Bulgaria: US$4.2m
- Canada: US$4.1m
- Kuwait: US$4m
- Japan: US$4m
- Papua New Guinea: US$3.9m
- Cuba: US$3.7m
- France: US$3.4m
- Malaysia: US$2.9m
- Jordan: US$2.8m
- Thailand: US$2.7m
- Spain: US$2.3m
- Qatar: US$2.3m
- Italy: US$2m
- Belgium: US$1.8m
- Côte d’Ivoire: US$1.7m
- South Korea: US$1.5m
- Ireland: US$1.4m
- Ghana: US$1.1m
- Tunisia: US$1m
- Brunei: US$951.3k
- Bahrain: US$928.2k
- Iraq: US$926.5k
- Egypt: US$821.5k
- Romania: US$784.4k
- Philippines: US$731.9k
- Mexico: US$685.7k
- Bahamas: US$583.3k
- Macao SAR China: US$553.5k
- Austria: US$528.3k
- Kazakhstan: US$519.2k
- Poland: US$512.6k
- Fiji: US$497.2k
- Denmark: US$467.7k
- Kyrgyzstan: US$423.2k
- Mauritius: US$422k
- Russia: US$394.1k
- Dominican Republic: US$333.9k
- Oman: US$225.4k
- Morocco: US$218.5k
- Hungary: US$189.5k
- Switzerland: US$173.7k
- Chile: US$171.4k
- Lebanon: US$161.7k
- British Virgin Islands: US$160.2k
- Israel: US$155.6k
- Barbados: US$152k
- Trinidad & Tobago: US$140k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Australia | US$105.8m | 45.3% |
| 2 | New Zealand | US$59.1m | 25.3% |
| 3 |  Hong Kong SAR China | US$10.1m | 4.3% |
| 4 | Spain | US$9.3m | 4% |
| 5 |  China | US$6.5m | 2.8% |
| 6 | Ireland | US$6.2m | 2.7% |
| 7 |  United States | US$5.2m | 2.2% |
| 8 | United Kingdom | US$4.2m | 1.8% |
| 9 | Netherlands | US$4m | 1.7% |
| 10 |  Uruguay | US$3.4m | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Saudi Arabia | US$39.2m | 16.8% |
| 2 | United Kingdom | US$22.9m | 9.8% |
| 3 | Hong Kong SAR China | US$21.2m | 9.1% |
| 4 | United States | US$19.9m | 8.5% |
| 5 | China | US$14.2m | 6.1% |
| 6 |  United Arab Emirates | US$7.8m | 3.3% |
| 7 |  Taiwan | US$7.7m | 3.3% |
| 8 |  Greece | US$6.8m | 2.9% |
| 9 |  Vietnam | US$6.3m | 2.7% |
| 10 | Netherlands | US$5.7m | 2.4% |
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.
-
Tariff change · Applies from: CELEX 32026R1395 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 0206.90 covers 3 tariff lines and the duty is between 0% and 6%. 1 of them is duty-free.
The EU Combined Nomenclature divides subheading 0206.90 into 3 tariff lines; the duty is between 0% and 6.4% (average 2.1%). 2 of them are duty-free.
Goods from 168 countries can enter the UK at a preferential rate instead of the standard Free – 6%; 149 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 £21m (up 10% on the year before), at an average of £3.04 per kg; New Zealand supplied 78%, followed by Ireland.
World trade in these goods reached US$233.6m in 2024, up 2% on 2023.
Australia was the largest exporter with 45.3% of the total, ahead of New Zealand.
Questions and answers
What is the HS code for edible offal of bovine animals, swine, sheep, goats: other, frozen?
Edible offal of bovine animals, swine, sheep, goats: other, frozen fall under HS subheading 0206.90, 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 0206.90 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 edible offal of bovine animals, swine, sheep… in the EU?
Under the EU Combined Nomenclature, imports under 0206.90 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 edible offal of bovine animals, swine, sheep…?
Australia, with US$105.8m in 2024 (45.3% 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 New Zealand (78%), Ireland (9%) and Australia (9%), out of total imports of £21m.