{
  "summary": "The European Union tariff splits HS 0207.11 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of fowls of the species Gallus domesticus: Not cut in pieces, fresh or chilled) into 3 national lines: 0207 11 10 00 (plucked and gutted, with heads and feet, known as '83 % chickens'), 0207 11 30 00 (plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as '70 % chickens') and 0207 11 90 00 (plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as '65 % chickens', or otherwise presented). The general (MFN) duty differs by line: 26.200 EUR DTN on 0207 11 10 00, 29.900 EUR DTN on 0207 11 30 00 and 32.500 EUR DTN on 0207 11 90 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "0207.11",
      "source": null,
      "url": "https://border.bot/hs-codes/020711"
    },
    {
      "label": "National lines",
      "value": "3",
      "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 0207.11?",
      "answer": "The European Union tariff splits HS 0207.11 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of fowls of the species Gallus domesticus: Not cut in pieces, fresh or chilled) into 3 national lines: 0207 11 10 00 (plucked and gutted, with heads and feet, known as '83 % chickens'), 0207 11 30 00 (plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as '70 % chickens') and 0207 11 90 00 (plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as '65 % chickens', or otherwise presented)."
    },
    {
      "question": "What is the duty on HS 0207.11 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 26.200 EUR DTN on 0207 11 10 00, 29.900 EUR DTN on 0207 11 30 00 and 32.500 EUR DTN on 0207 11 90 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 0207.11",
      "text": [
        "The European Union tariff splits HS 0207.11 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of fowls of the species Gallus domesticus: Not cut in pieces, fresh or chilled) into 3 national lines: 0207 11 10 00 (plucked and gutted, with heads and feet, known as '83 % chickens'), 0207 11 30 00 (plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as '70 % chickens') and 0207 11 90 00 (plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as '65 % chickens', or otherwise presented).",
        "The general (MFN) duty differs by line: 26.200 EUR DTN on 0207 11 10 00, 29.900 EUR DTN on 0207 11 30 00 and 32.500 EUR DTN on 0207 11 90 00."
      ]
    },
    {
      "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 0207.11 are live on border.bot for the United States (2 lines, 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",
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      "code": "EU",
      "name": "European Union",
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    "schedule": {
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      "name": "European Union",
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    "localTaxes": [
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        "rateType": "percent",
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        "scope": [],
        "exclude": [],
        "startDate": null,
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    "localDeminimis": [
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        "channel": "any",
        "purpose": "sale",
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        "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": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
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    ],
    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "02",
      "description": "Meat and edible meat offal"
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    "heading": {
      "code": "0207",
      "description": "Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen"
    },
    "subheading": {
      "code": "020711",
      "description": "Of fowls of the species Gallus domesticus: Not cut in pieces, fresh or chilled"
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        "description": "Plucked and gutted, with heads and feet, known as '83 % chickens'",
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          "Not cut in pieces, fresh or chilled",
          "Plucked and gutted, with heads and feet, known as '83 % chickens'"
        ],
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          "startDate": "2000-07-01",
          "endDate": null,
          "unit": null
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        "preferences": [
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                "code": "1033",
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
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                "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…"
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                "code": "BA",
                "label": "Bosnia and Herzegovina"
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                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CM",
                "label": "Cameroon"
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                "code": "EG",
                "label": "Egypt"
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              {
                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
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                "label": "Ghana"
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                "label": "Israel"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
                "label": "Japan"
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              {
                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "LB",
                "label": "Lebanon"
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              {
                "code": "MA",
                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
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              {
                "code": "ME",
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                "label": "North Macedonia"
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                "label": "Papua New Guinea"
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              {
                "code": "PS",
                "label": "Palestine"
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                "label": "Singapore"
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                "label": "Ukraine"
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              {
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          {
            "dutyText": "3.275 EUR DTN",
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                "code": "VN",
                "label": "Vietnam"
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                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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                "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…"
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                "code": "2080",
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                "label": "Egypt"
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              {
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                "label": "Fiji"
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              {
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                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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                "label": "Israel"
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                "label": "Jordan"
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              {
                "code": "JP",
                "label": "Japan"
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                "code": "KE",
                "label": "Kenya"
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                "code": "KR",
                "label": "South Korea"
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                "code": "LB",
                "label": "Lebanon"
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                "code": "MA",
                "label": "Morocco"
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                "label": "Moldova"
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                "label": "Montenegro"
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                "label": "Papua New Guinea"
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                "label": "Solomon Islands"
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                "label": "San Marino"
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                "label": "Samoa"
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                "label": "Kosovo"
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          {
            "dutyText": "3.737 EUR DTN",
            "origins": [
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                "code": "VN",
                "label": "Vietnam"
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          "Not cut in pieces, fresh or chilled",
          "Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as '65 % chickens', or otherwise presented"
        ],
        "english": null,
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            "dutyText": "0.000 %",
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                "code": "1033",
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                "label": "Eastern and Southern Africa States"
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                "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…"
              },
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                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
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                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "AD",
                "label": "Andorra"
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              {
                "code": "AL",
                "label": "Albania"
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                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
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                "code": "EG",
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              {
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              {
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              {
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