Key facts
- HS subheading
- 0206.10
- National lines
- 6
- 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
- Chapter
- 02: Meat and edible meat offal
Summary
The European Union tariff splits HS 0206.10 (edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, of bovine animals, fresh or chilled) into 6 national lines: 0206 10 10 00 (for the manufacture of pharmaceutical products), 0206 10 95 11 (of bison), 0206 10 95 15 (other), 0206 10 95 91 (of bison) and 2 others.
European Union lines under 0206.10
The European Union tariff splits HS 0206.10 (edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, of bovine animals, fresh or chilled) into 6 national lines: 0206 10 10 00 (for the manufacture of pharmaceutical products), 0206 10 95 11 (of bison), 0206 10 95 15 (other), 0206 10 95 91 (of bison) and 2 others.
- 0206 10 10 00For the manufacture of pharmaceutical products
- 0206 10 95 11Of bisonDuty: 12.800 % + 303.400 EUR DTN
- 0206 10 95 15OtherDuty: 12.800 % + 303.400 EUR DTN
- 0206 10 95 91Of bisonDuty: 12.800 % + 303.400 EUR DTN
- 0206 10 95 99OtherDuty: 12.800 % + 303.400 EUR DTN
- 0206 10 98 00OtherDuty: 0%
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 0206.10 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0206.10?
The European Union tariff splits HS 0206.10 (edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, of bovine animals, fresh or chilled) into 6 national lines: 0206 10 10 00 (for the manufacture of pharmaceutical products), 0206 10 95 11 (of bison), 0206 10 95 15 (other), 0206 10 95 91 (of bison) and 2 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.