Subheading · Chapter 16 · Heading 1602

1602.20

1602.20: Of liver of any animal

1602.20 is a six-digit subheading of heading 1602, other prepared or preserved meat, meat offal, blood or insects, chapter 16.

What you pay

Importing into UK

Customs duty 10% – 16% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges — Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1602 20 00 00 Of liver of any animal
  2. 1602 20 10 00 Goose or duck liver 10%
  3. 1602 20 90 00 Other 16%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

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 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)
  • 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 2 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—10% – 16%
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
CPTPPQuota Australia, Brunei, Malaysia, Peru, Vietnam Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Albania agreement Albania 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–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–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 – 8%
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–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Vietnam agreement Vietnam 2%
CPTPP Brunei 3.2%
CPTPP Malaysia 3.2%
CPTPPQuota Peru 3.2%
DCTS Standard Indonesia 6.5%
UK–Australia agreement Australia 8%

UK: imports by month

last 12 months£18.5m-18.7% · previous 12 months
Average import price£3.87 per kg
Jan 2024: £1.5mFeb 2024: £1.4mMar 2024: £1.5mApr 2024: £2mMay 2024: £1.4mJun 2024: £1.7mJul 2024: £1.7mAug 2024: £1.6mSept 2024: £1.5mOct 2024: £1.9mNov 2024: £3.9mDec 2024: £3.8mJan 2025: £1.4mFeb 2025: £1.5mMar 2025: £1.5mApr 2025: £1.5mMay 2025: £1.4mJun 2025: £1.4mJul 2025: £1.6mAug 2025: £1.4mSept 2025: £1.4mOct 2025: £1.8mNov 2025: £4mDec 2025: £2.4mJan 2026: £1.1mFeb 2026: £1mMar 2026: £1mApr 2026: £1.2mMay 2026: £1.1mJun 2026: £1.1mJul 2026: £1.3mAug 2026: £1.1m 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
Belgium £14.1m 76.1% -8.4%
Czechia £2.5m 13.4% -26%
Romania £884k 4.8% -9.6%
Ireland £408k 2.2% -38%
France £343k 1.8% +5.9%
Poland £78k 0.4% -57%
Bulgaria £57k 0.3% +22.8%
Spain £48k 0.3% +17%

Same subheading in other tariffs

World trade in 2024

1602.20 · US$240m

Trade value (US$) no reported trade < US$156kUS$156k+US$2m+US$5m+> US$20m

Exports: 81
  1. Belgium: US$86m
  2. France: US$45m
  3. Czechia: US$20m
  4. Bulgaria: US$15m
  5. China: US$10m
  6. Poland: US$8m
  7. Romania: US$5m
  8. Croatia: US$5m
  9. Spain: US$5m
  10. Denmark: US$4m
  11. Netherlands: US$4m
  12. Serbia: US$4m
  13. Italy: US$3m
  14. Germany: US$3m
  15. Slovenia: US$2m
  16. Canada: US$2m
  17. Slovakia: US$2m
  18. Saudi Arabia: US$2m
  19. Hungary: US$2m
  20. Bosnia & Herzegovina: US$1m
  21. Ireland: US$1m
  22. United States: US$1m
  23. Philippines: US$1m
  24. South Africa: US$947k
  25. Austria: US$896k
  26. Russia: US$814k
  27. Sweden: US$769k
  28. Thailand: US$639k
  29. Portugal: US$557k
  30. New Zealand: US$533k
  31. Latvia: US$483k
  32. Estonia: US$439k
  33. Greece: US$360k
  34. Lithuania: US$313k
  35. United Kingdom: US$259k
  36. India: US$248k
  37. Ukraine: US$200k
  38. North Macedonia: US$156k
  39. Singapore: US$149k
  40. Brazil: US$122k
  41. Hong Kong SAR China: US$87k
  42. Norway: US$84k
  43. Armenia: US$71k
  44. Australia: US$64k
  45. Iceland: US$54k
  46. Luxembourg: US$48k
  47. Finland: US$38k
  48. Türkiye: US$38k
  49. Belarus: US$35k
  50. Moldova: US$24k
  51. United Arab Emirates: US$18k
  52. Japan: US$15k
  53. Switzerland: US$14k
  54. Cyprus: US$8k
  55. Vietnam: US$5k
  56. Kazakhstan: US$4k
  57. Jordan: US$2k
  58. South Korea: US$2k
  59. Mongolia: US$2k
  60. Barbados: US$500

Top exporters

RankCountryValueShare
1 Belgium US$86m 35.6%
2 France US$45m 18.7%
3 Czechia US$20m 8.5%
4 Bulgaria US$15m 6.1%
5 China US$10m 4.2%
6 Poland US$8m 3.2%
7 Romania US$5m 2.2%
8 Croatia US$5m 2%
9 Spain US$5m 1.9%
10 Denmark US$4m 1.8%

Top importers

RankCountryValueShare
1 Spain US$33m 13.6%
2 United Kingdom US$29m 12.2%
3 Netherlands US$28m 11.7%
4 Belgium US$19m 7.8%
5 France US$17m 7.2%
6 Germany US$16m 6.6%
7 Japan US$10m 4%
8 Switzerland US$5m 2.2%
9 Romania US$4m 1.6%
10 United States US$4m 1.5%

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 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

  3. GB Tariff change

    Missing Tariff Preference added to Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for Australia and Brunei. Stop Press – 11 March 2026

    Trade Tariff news 5146 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 1602.20 covers 2 tariff lines and the duty is between 10% and 16%.

The EU Combined Nomenclature divides subheading 1602.20 into 2 tariff lines; the duty is between 10.2% and 16% (average 13.1%).

Goods from 166 countries can enter the UK at a preferential rate instead of the standard 10% – 16%; 140 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 £18.5m (down 19% on the year before), at an average of £3.87 per kg; Belgium supplied 76%, followed by Czechia.

World trade in these goods reached US$240m in 2024, down 4.2% on 2023.

Belgium was the largest exporter with 35.6% of the total, ahead of France.

Questions and answers

What is the HS code for of liver of any animal?

Of liver of any animal fall under HS subheading 1602.20, part of heading 1602, in section IV of the Harmonized System.

What is the import duty on of liver of any animal in the UK?

Under the UK Global Tariff, imports under 1602.20 from countries without a preferential agreement are charged at 10% to 16%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on of liver of any animal in the EU?

Under the EU Combined Nomenclature, imports under 1602.20 from countries without a preferential agreement are charged at 10.2% to 16%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most of liver of any animal?

Belgium, with US$86m in 2024 (35.6% of world exports).

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

140 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 10% – 16% 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 Belgium (76%), Czechia (13%) and Romania (5%), out of total imports of £18.5m.

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