{ "summary": "The European Union tariff splits HS 0206.29 (edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, of bovine animals, frozen: Other) into 22 national lines: 0206 29 10 00 (for the manufacture of pharmaceutical products), 0206 29 91 11 (of bison), 0206 29 91 15 (other), 0206 29 91 21 (of bison) and 18 others.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "0206.29", "source": null, "url": "https://border.bot/hs-codes/020629" }, { "label": "National lines", "value": "22", "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 0206.29?", "answer": "The European Union tariff splits HS 0206.29 (edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, of bovine animals, frozen: Other) into 22 national lines: 0206 29 10 00 (for the manufacture of pharmaceutical products), 0206 29 91 11 (of bison), 0206 29 91 15 (other), 0206 29 91 21 (of bison) and 18 others." } ], "sections": [ { "id": "covers", "title": "European Union lines under 0206.29", "text": [ "The European Union tariff splits HS 0206.29 (edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, of bovine animals, frozen: Other) into 22 national lines: 0206 29 10 00 (for the manufacture of pharmaceutical products), 0206 29 91 11 (of bison), 0206 29 91 15 (other), 0206 29 91 21 (of bison) and 18 others." ] }, { "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 0206.29 are live on border.bot for the United States (1 line, 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": { "type": "country-subheading", "country": { "code": "EU", "name": "European Union", "slug": "european-union" }, "schedule": { "code": "EU", "name": "European Union", "slug": "european-union" }, "borrowed": false, "localTaxes": [ { "code": "VAT", "name": "VAT", "region": null, "rate": 21, "rateType": "percent", "unit": null, "scope": [], "exclude": [], "startDate": null, "endDate": null, "sourceUrl": null, "notes": null } ], "localDeminimis": [ { "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": 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}, { "code": "XS", "label": "Serbia" }, { "code": "ZA", "label": "South Africa" } ] } ], "measures": [], "restrictions": [] }, { "code": "0206299111", "description": "Of bison", "levels": [ "Of bovine animals, frozen", "Other", "Other", "Thick skirt and thin skirt", "Of high quality", "Thin skirt, whole", "Of bison" ], "english": null, "keywords": [], "lang": "en", "units": [], "special": null, "general": { "code": "0206299100", "dutyText": "12.800 % + 304.100 EUR DTN", "startDate": "2000-07-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "code": "2000", "label": "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 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"preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "code": "2000", "label": "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…" }, { "code": "2005", "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)" }, { "code": "2080", "label": "OCTs (Overseas Countries and Territories)" }, { "code": "AD", "label": "Andorra" }, { "code": "AL", "label": "Albania" }, { "code": "BA", "label": "Bosnia and Herzegovina" }, { "code": "CI", "label": "Côte d'Ivoire" }, { "code": "CM", "label": "Cameroon" }, { "code": "EG", "label": "Egypt" }, { "code": "FJ", 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"TR", "label": "Türkiye" } ] } ], "measures": [], "restrictions": [] }, { "code": "0206299121", "description": "Of bison", "levels": [ "Of bovine animals, frozen", "Other", "Other", "Thick skirt and thin skirt", "Of high quality", "Other", "Of bison" ], "english": null, "keywords": [], "lang": "en", "units": [], "special": null, "general": { "code": "0206299100", "dutyText": "12.800 % + 304.100 EUR DTN", "startDate": "2000-07-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "code": "2000", "label": "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 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"code": "GH", "label": "Ghana" }, { "code": "IL", "label": "Israel" }, { "code": "JO", "label": "Jordan" }, { "code": "JP", "label": "Japan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LB", "label": "Lebanon" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "ME", "label": "Montenegro" }, { "code": "MK", "label": "North Macedonia" }, { "code": "PG", "label": "Papua New Guinea" }, { "code": "PS", "label": "Palestine" }, { "code": "SB", "label": "Solomon Islands" }, { "code": "SG", "label": "Singapore" }, { "code": "SM", "label": "San Marino" }, { "code": "UA", "label": "Ukraine" }, { "code": "VN", "label": "Vietnam" }, { "code": "WS", "label": "Samoa" }, { "code": "XK", "label": "Kosovo" }, { "code": "XS", "label": "Serbia" } ] }, { "dutyText": "0.000 % + 304.100 EUR DTN", "origins": [ { "code": "TR", "label": "Türkiye" } ] } ], "measures": [], "restrictions": [] }, { "code": "0206299133", 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