# European Union tariff lines under HS 0206.29

> 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.

Source: https://border.bot/countries/european-union/hs-codes/020629
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) / [0206.29](https://border.bot/countries/european-union/hs-codes/020629)

## Key facts

- HS subheading: [0206.29](https://border.bot/hs-codes/020629)
- National lines: 22
- 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 0206.29

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.

- [0206 29 10 00](https://border.bot/countries/european-union/hs-codes/0206291000) Of bovine animals, frozen, Other, For the manufacture of pharmaceutical products
- [0206 29 91 11](https://border.bot/countries/european-union/hs-codes/0206299111) Of bovine animals, frozen, Other, Other, Thick skirt and thin skirt, Of high quality, Thin skirt, whole, Of bison. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 15](https://border.bot/countries/european-union/hs-codes/0206299115) Of bovine animals, frozen, Thick skirt and thin skirt, Of high quality, Thin skirt, whole, Other. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 21](https://border.bot/countries/european-union/hs-codes/0206299121) Of bovine animals, frozen, Other, Other, Thick skirt and thin skirt, Of high quality, Other, Of bison. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 29](https://border.bot/countries/european-union/hs-codes/0206299129) Of bovine animals, frozen, Thick skirt and thin skirt, Of high quality, Other. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 33](https://border.bot/countries/european-union/hs-codes/0206299133) Of bovine animals, frozen, Other, Other, Thick skirt and thin skirt, Other, Thin skirt, whole, Intended for processing, For the manufacture of products falling within subheadings 1602 10, 1602 50 31 or 1602 50 95, not containing meat other than that of animals of the bovine species, with a collagen/protein ratio of no more than 0,45 and containing by weight at least 20% of lean meat (excluding offal and fat) with meat and jelly accounting for at least 85% of the total net weight; the products must be subjected to a heat treatment sufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore shows no traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part (A-products), Of bison. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 35](https://border.bot/countries/european-union/hs-codes/0206299135) Of bovine animals, frozen, Thick skirt and thin skirt, Thin skirt, whole, Intended for processing, For the manufacture of products falling within subheadings 1602 10, 1602 50 31 or 1602 50 95, not containing meat other than that of animals of the bovine species, with a collagen/protein ratio of no more than 0,45 and containing by weight at least 20% of lean meat (excluding offal and fat) with meat and jelly accounting for at least 85% of the total net weight; the products must be subjected to a heat treatment sufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore shows no traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part (A-products), Other. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 37](https://border.bot/countries/european-union/hs-codes/0206299137) Of bovine animals, frozen, Other, Other, Thick skirt and thin skirt, Other, Thin skirt, whole, Intended for processing, For the manufacture of products other than those falling within subheadings ex 0210 20, 0210 99 51, 0210 99 90, 1602 50 10 and 1602 90 61 (B-products), Of bison. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 38](https://border.bot/countries/european-union/hs-codes/0206299138) Of bovine animals, frozen, Thick skirt and thin skirt, Thin skirt, whole, Intended for processing, For the manufacture of products other than those falling within subheadings ex 0210 20, 0210 99 51, 0210 99 90, 1602 50 10 and 1602 90 61 (B-products), Other. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 41](https://border.bot/countries/european-union/hs-codes/0206299141) Of bovine animals, frozen, Other, Other, Thick skirt and thin skirt, Other, Thin skirt, whole, Intended for processing, Other, Of bison. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 42](https://border.bot/countries/european-union/hs-codes/0206299142) Of bovine animals, frozen, Thick skirt and thin skirt, Thin skirt, whole, Intended for processing, Other. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 44](https://border.bot/countries/european-union/hs-codes/0206299144) Of bovine animals, frozen, Other, Other, Thick skirt and thin skirt, Other, Thin skirt, whole, Other, Of bison. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 45](https://border.bot/countries/european-union/hs-codes/0206299145) Of bovine animals, frozen, Thick skirt and thin skirt, Thin skirt, whole, Other. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 51](https://border.bot/countries/european-union/hs-codes/0206299151) Of bovine animals, frozen, Other, Other, Thick skirt and thin skirt, Other, Other, Intended for processing, For the manufacture of products falling within subheadings 1602 10, 1602 50 31 or 1602 50 95, not containing meat other than that of animals of the bovine species, with a collagen/protein ratio of no more than 0,45 and containing by weight at least 20% of lean meat (excluding offal and fat) with meat and jelly accounting for at least 85% of the total net weight; the products must be subjected to a heat treatment sufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore shows no traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part (A-products), Of bison. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 59](https://border.bot/countries/european-union/hs-codes/0206299159) Of bovine animals, frozen, Thick skirt and thin skirt, Intended for processing, For the manufacture of products falling within subheadings 1602 10, 1602 50 31 or 1602 50 95, not containing meat other than that of animals of the bovine species, with a collagen/protein ratio of no more than 0,45 and containing by weight at least 20% of lean meat (excluding offal and fat) with meat and jelly accounting for at least 85% of the total net weight; the products must be subjected to a heat treatment sufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore shows no traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part (A-products), Other. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 61](https://border.bot/countries/european-union/hs-codes/0206299161) Of bovine animals, frozen, Other, Other, Thick skirt and thin skirt, Other, Other, Intended for processing, For the manufacture of other products than products falling within subheadings ex 0210 20, 0210 99 51, 0210 99 90, 1602 50 10 and 1602 90 61 (B-products), Of bison. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 69](https://border.bot/countries/european-union/hs-codes/0206299169) Of bovine animals, frozen, Thick skirt and thin skirt, Intended for processing, For the manufacture of other products than products falling within subheadings ex 0210 20, 0210 99 51, 0210 99 90, 1602 50 10 and 1602 90 61 (B-products), Other. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 71](https://border.bot/countries/european-union/hs-codes/0206299171) Of bovine animals, frozen, Other, Other, Thick skirt and thin skirt, Other, Other, Intended for processing, Other, Of bison. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 79](https://border.bot/countries/european-union/hs-codes/0206299179) Of bovine animals, frozen, Thick skirt and thin skirt, Intended for processing, Other. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 91](https://border.bot/countries/european-union/hs-codes/0206299191) Of bovine animals, frozen, Other, Other, Thick skirt and thin skirt, Other, Other, Other, Of bison. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 91 99](https://border.bot/countries/european-union/hs-codes/0206299199) Of bovine animals, frozen, Thick skirt and thin skirt, Other. Duty (MFN): 12.800 % + 304.100 EUR DTN
- [0206 29 99 00](https://border.bot/countries/european-union/hs-codes/0206299900) Of bovine animals, frozen, Other. Duty (MFN): 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 0206.29 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/020629): 1 line, used by 1 other country
- [The Harmonized System text for 0206.29](https://border.bot/hs-codes/020629)

- Previous subheading: [0206.22](https://border.bot/countries/european-union/hs-codes/020622) Livers
- Next subheading: [0206.30](https://border.bot/countries/european-union/hs-codes/020630) Of swine, fresh or chilled

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0206.29?

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.

## 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/020629.json