{
  "summary": "The European Union tariff splits HS 0204.42 (other meat of sheep, frozen: Other cuts with bone in) into 8 national lines: 0204 42 10 10 (of domestic sheep), 0204 42 10 90 (other), 0204 42 30 10 (of domestic sheep), 0204 42 30 90 (other) and 4 others. The general (MFN) duty differs by line: 12.800 % + 90.200 EUR DTN on 0204 42 10 10, 12.800 % + 90.200 EUR DTN on 0204 42 10 90, 12.800 % + 141.700 EUR DTN on 0204 42 30 10, 12.800 % + 141.700 EUR DTN on 0204 42 30 90, 12.800 % + 167.500 EUR DTN on 0204 42 50 10, 12.800 % + 167.500 EUR DTN on 0204 42 50 90, 12.800 % + 167.500 EUR DTN on 0204 42 90 10 and 12.800 % + 167.500 EUR DTN on 0204 42 90 90.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "0204.42",
      "source": null,
      "url": "https://border.bot/hs-codes/020442"
    },
    {
      "label": "National lines",
      "value": "8",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "02: Meat and edible meat offal",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 0204.42?",
      "answer": "The European Union tariff splits HS 0204.42 (other meat of sheep, frozen: Other cuts with bone in) into 8 national lines: 0204 42 10 10 (of domestic sheep), 0204 42 10 90 (other), 0204 42 30 10 (of domestic sheep), 0204 42 30 90 (other) and 4 others."
    },
    {
      "question": "What is the duty on HS 0204.42 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 12.800 % + 90.200 EUR DTN on 0204 42 10 10, 12.800 % + 90.200 EUR DTN on 0204 42 10 90, 12.800 % + 141.700 EUR DTN on 0204 42 30 10, 12.800 % + 141.700 EUR DTN on 0204 42 30 90, 12.800 % + 167.500 EUR DTN on 0204 42 50 10, 12.800 % + 167.500 EUR DTN on 0204 42 50 90, 12.800 % + 167.500 EUR DTN on 0204 42 90 10 and 12.800 % + 167.500 EUR DTN on 0204 42 90 90."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 0204.42",
      "text": [
        "The European Union tariff splits HS 0204.42 (other meat of sheep, frozen: Other cuts with bone in) into 8 national lines: 0204 42 10 10 (of domestic sheep), 0204 42 10 90 (other), 0204 42 30 10 (of domestic sheep), 0204 42 30 90 (other) and 4 others.",
        "The general (MFN) duty differs by line: 12.800 % + 90.200 EUR DTN on 0204 42 10 10, 12.800 % + 90.200 EUR DTN on 0204 42 10 90, 12.800 % + 141.700 EUR DTN on 0204 42 30 10, 12.800 % + 141.700 EUR DTN on 0204 42 30 90, 12.800 % + 167.500 EUR DTN on 0204 42 50 10, 12.800 % + 167.500 EUR DTN on 0204 42 50 90, 12.800 % + 167.500 EUR DTN on 0204 42 90 10 and 12.800 % + 167.500 EUR DTN on 0204 42 90 90."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "The European Union charges VAT on imports at a standard rate of 21%.",
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 0204.42 are live on border.bot for the United States (5 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
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      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "borrowed": false,
    "localTaxes": [
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        "rate": 21,
        "rateType": "percent",
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        "startDate": null,
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        "notes": null
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    ],
    "localDeminimis": [
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        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
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    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
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      "code": "02",
      "description": "Meat and edible meat offal"
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    "heading": {
      "code": "0204",
      "description": "Meat of sheep or goats, fresh, chilled or frozen"
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    "subheading": {
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      "description": "Other meat of sheep, frozen: Other cuts with bone in"
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                "code": "1033",
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                "code": "1035",
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              {
                "code": "2000",
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                "code": "CA",
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                "code": "CI",
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                "code": "CO",
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                "code": "EG",
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                "code": "FJ",
                "label": "Fiji"
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                "code": "GB",
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                "label": "Georgia"
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                "code": "GH",
                "label": "Ghana"
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                "code": "IL",
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                "label": "South Korea"
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                "label": "Morocco"
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                "label": "Mexico"
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                "label": "Mexico"
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                "label": "Peru"
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                "label": "Palestine"
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                "label": "Serbia"
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                "label": "South Africa"
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                "code": "TR",
                "label": "Türkiye"
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                "label": "Eastern and Southern Africa States"
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                "code": "2000",
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