# European Union tariff lines under HS 0204.50

> The European Union tariff splits HS 0204.50 (meat of goats) into 14 national lines: 0204 50 11 00 (carcases and half-carcases), 0204 50 13 00 (short forequarters), 0204 50 15 00 (chines and/or best ends), 0204 50 19 00 (legs) and 10 others.

Source: https://border.bot/countries/european-union/hs-codes/020450
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) / [0204.50](https://border.bot/countries/european-union/hs-codes/020450)

## Key facts

- HS subheading: [0204.50](https://border.bot/hs-codes/020450)
- National lines: 14
- 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)
- Chapter: 02: Meat and edible meat offal

## European Union lines under 0204.50

The European Union tariff splits HS 0204.50 (meat of goats) into 14 national lines: 0204 50 11 00 (carcases and half-carcases), 0204 50 13 00 (short forequarters), 0204 50 15 00 (chines and/or best ends), 0204 50 19 00 (legs) and 10 others.

- [0204 50 11 00](https://border.bot/countries/european-union/hs-codes/0204501100) Meat of goats, Fresh or chilled, Carcases and half-carcases. Duty (MFN): 12.800 % + 171.300 EUR DTN
- [0204 50 13 00](https://border.bot/countries/european-union/hs-codes/0204501300) Meat of goats, Fresh or chilled, Short forequarters. Duty (MFN): 12.800 % + 119.900 EUR DTN
- [0204 50 15 00](https://border.bot/countries/european-union/hs-codes/0204501500) Meat of goats, Fresh or chilled, Chines and/or best ends. Duty (MFN): 12.800 % + 188.500 EUR DTN
- [0204 50 19 00](https://border.bot/countries/european-union/hs-codes/0204501900) Meat of goats, Fresh or chilled, Legs. Duty (MFN): 12.800 % + 222.700 EUR DTN
- [0204 50 31 00](https://border.bot/countries/european-union/hs-codes/0204503100) Meat of goats, Fresh or chilled, Other, Cuts with bone in. Duty (MFN): 12.800 % + 222.700 EUR DTN
- [0204 50 39 10](https://border.bot/countries/european-union/hs-codes/0204503910) Meat of goats, Fresh or chilled, Other, Boneless cuts, Goatmeat of kid. Duty (MFN): 12.800 % + 311.800 EUR DTN
- [0204 50 39 90](https://border.bot/countries/european-union/hs-codes/0204503990) Meat of goats, Fresh or chilled, Boneless cuts, Other. Duty (MFN): 12.800 % + 311.800 EUR DTN
- [0204 50 51 00](https://border.bot/countries/european-union/hs-codes/0204505100) Meat of goats, Frozen, Carcases and half-carcases. Duty (MFN): 12.800 % + 128.800 EUR DTN
- [0204 50 53 00](https://border.bot/countries/european-union/hs-codes/0204505300) Meat of goats, Frozen, Short forequarters. Duty (MFN): 12.800 % + 90.200 EUR DTN
- [0204 50 55 00](https://border.bot/countries/european-union/hs-codes/0204505500) Meat of goats, Frozen, Chines and/or best ends. Duty (MFN): 12.800 % + 141.700 EUR DTN
- [0204 50 59 00](https://border.bot/countries/european-union/hs-codes/0204505900) Meat of goats, Frozen, Legs. Duty (MFN): 12.800 % + 167.500 EUR DTN
- [0204 50 71 00](https://border.bot/countries/european-union/hs-codes/0204507100) Meat of goats, Frozen, Other, Cuts with bone in. Duty (MFN): 12.800 % + 167.500 EUR DTN
- [0204 50 79 10](https://border.bot/countries/european-union/hs-codes/0204507910) Meat of goats, Frozen, Other, Boneless cuts, Goatmeat of kid. Duty (MFN): 12.800 % + 234.500 EUR DTN
- [0204 50 79 90](https://border.bot/countries/european-union/hs-codes/0204507990) Meat of goats, Frozen, Boneless cuts, Other. Duty (MFN): 12.800 % + 234.500 EUR DTN

## 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 0204.50 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/020450): 1 line, used by 1 other country
- [The Harmonized System text for 0204.50](https://border.bot/hs-codes/020450)

- Previous subheading: [0204.43](https://border.bot/countries/european-union/hs-codes/020443) Boneless
- Next subheading: [0205.00](https://border.bot/countries/european-union/hs-codes/020500) Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0204.50?

The European Union tariff splits HS 0204.50 (meat of goats) into 14 national lines: 0204 50 11 00 (carcases and half-carcases), 0204 50 13 00 (short forequarters), 0204 50 15 00 (chines and/or best ends), 0204 50 19 00 (legs) and 10 others.

## 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/020450.json
