# European Union tariff line 0204 42 10 90: Other

> In the European Union tariff, line 0204 42 10 90 covers other meat of sheep, frozen, other cuts with bone in, short forequarters. The general (MFN) duty rate is 12.800 % + 90.200 EUR DTN. It falls under HS subheading 0204.42 in heading 02.04 (chapter 02).

Source: https://border.bot/countries/european-union/hs-codes/0204421090
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 02](https://border.bot/countries/european-union/hs-codes/02) / [0204.42](https://border.bot/countries/european-union/hs-codes/020442) / [0204 42 10 90](https://border.bot/countries/european-union/hs-codes/0204421090)

## Key facts

- Tariff line: 0204 42 10 90
- Covers: Other meat of sheep, frozen, other cuts with bone in, short forequarters
- Duty (MFN): 12.800 % + 90.200 EUR DTN
- Preferential rates: From 0% (45 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- HS subheading: [0204.42](https://border.bot/hs-codes/020442)

## What this line covers

In the European Union tariff, line 0204 42 10 90 covers other meat of sheep, frozen, other cuts with bone in, short forequarters.

Its legal text is “Other”, read under “Other meat of sheep, frozen”, “Other cuts with bone in” and “Short forequarters”.

## How it is structured

It falls under HS subheading 0204.42 in heading 02.04 (chapter 02). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 02: Meat and edible meat offal
- Heading 02.04: Meat of sheep or goats, fresh, chilled or frozen
- Subheading 0204.42: Other meat of sheep, frozen
- Within the subheading: Other cuts with bone in
- Within the subheading: Short forequarters
- Line 0204 42 10 90: Other

## Duty

The general (MFN) duty rate is 12.800 % + 90.200 EUR DTN.

The rate is published on 0204 42 10 00.

Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 42 origins.

A preferential rate of 1.100 % + 8.200 EUR DTN applies to goods from Ecuador.

A preferential rate of 0.000 % + 90.200 EUR DTN applies to goods from Türkiye.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Tunisia (TN)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 1.100 % + 8.200 EUR DTN: Ecuador (EC)
- 0.000 % + 90.200 EUR DTN: Türkiye (TR)

## Import VAT and de minimis in the European Union

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.

## In other countries

National tariff lines under 0204.42 are live on border.bot for the United States (5 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/020442): 5 lines, used by 1 other country
- [The Harmonized System text for 0204.42](https://border.bot/hs-codes/020442)

## Other lines under 0204.42

- [0204 42 10 10](https://border.bot/countries/european-union/hs-codes/0204421010) Of domestic sheep
- [0204 42 30 10](https://border.bot/countries/european-union/hs-codes/0204423010) Of domestic sheep
- [0204 42 30 90](https://border.bot/countries/european-union/hs-codes/0204423090) Other
- [0204 42 50 10](https://border.bot/countries/european-union/hs-codes/0204425010) Of domestic sheep
- [0204 42 50 90](https://border.bot/countries/european-union/hs-codes/0204425090) Other
- [0204 42 90 10](https://border.bot/countries/european-union/hs-codes/0204429010) Of domestic sheep
- [0204 42 90 90](https://border.bot/countries/european-union/hs-codes/0204429090) Other

- Previous line: [0204 42 10 10](https://border.bot/countries/european-union/hs-codes/0204421010) Of domestic sheep
- Next line: [0204 42 30 10](https://border.bot/countries/european-union/hs-codes/0204423010) Of domestic sheep

## Frequently asked questions

### What does tariff line 0204 42 10 90 cover in the European Union tariff?

In the European Union tariff, line 0204 42 10 90 covers other meat of sheep, frozen, other cuts with bone in, short forequarters.

### What is the general (MFN) duty on 0204 42 10 90 in the European Union?

The general (MFN) duty rate is 12.800 % + 90.200 EUR DTN. The rate is published on 0204 42 10 00.

### Which preferential rates apply to 0204 42 10 90?

Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Colombia, Algeria, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Tunisia, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 1.100 % + 8.200 EUR DTN applies to goods from Ecuador. A preferential rate of 0.000 % + 90.200 EUR DTN applies to goods from Türkiye.

## Sources and updates

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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/0204421090.json