# European Union tariff line 0206 41 00 90: Other

> In the European Union tariff, line 0206 41 00 90 covers edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, of swine, frozen, livers. The general (MFN) duty rate is 0%. It falls under HS subheading 0206.41 in heading 02.06 (chapter 02).

Source: https://border.bot/countries/european-union/hs-codes/0206410090
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) / [0206.41](https://border.bot/countries/european-union/hs-codes/020641) / [0206 41 00 90](https://border.bot/countries/european-union/hs-codes/0206410090)

## Key facts

- Tariff line: 0206 41 00 90
- Covers: Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, of swine, frozen, livers
- Duty (MFN): 0%
- Preferential rates: From 0% (2 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: [0206.41](https://border.bot/hs-codes/020641)

## What this line covers

In the European Union tariff, line 0206 41 00 90 covers edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, of swine, frozen, livers.

Its legal text is “Other”, read under “Of swine, frozen” and “Livers”.

## How it is structured

It falls under HS subheading 0206.41 in heading 02.06 (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 02.06: Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
- Subheading 0206.41: Of swine, frozen
- Within the subheading: Livers
- Line 0206 41 00 90: Other

## Duty

The general (MFN) duty rate is 0%.

The rate is published on 0206 41 00 00.

Duty-free entry applies to goods from the United Kingdom and Vietnam.

- 0%: United Kingdom (GB)
- 0%: Vietnam (VN)

## 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 0206.41 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/020641): 1 line, used by 1 other country
- [The Harmonized System text for 0206.41](https://border.bot/hs-codes/020641)

## Other lines under 0206.41

- [0206 41 00 10](https://border.bot/countries/european-union/hs-codes/0206410010) Of domestic swine

- Previous line: [0206 41 00 10](https://border.bot/countries/european-union/hs-codes/0206410010) Of domestic swine
- Next line: [0206 49 00 00](https://border.bot/countries/european-union/hs-codes/0206490000) Other

## Frequently asked questions

### What does tariff line 0206 41 00 90 cover in the European Union tariff?

In the European Union tariff, line 0206 41 00 90 covers edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, of swine, frozen, livers.

### What is the general (MFN) duty on 0206 41 00 90 in the European Union?

The general (MFN) duty rate is 0%. The rate is published on 0206 41 00 00.

### Which preferential rates apply to 0206 41 00 90?

Duty-free entry applies to goods from the United Kingdom and Vietnam.

## 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/0206410090.json