European Union tariff line 0207 14 91 00: Livers
Last updated
Key facts
- Tariff line
- 0207 14 91 00
- Covers
- Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of fowls of the species Gallus domesticus, cuts and offal, frozen, offal, livers
- Duty (MFN)
- 6.4%
- Preferential rates
- From 0% (48 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
- HS subheading
- 0207.14
Summary
In the European Union tariff, line 0207 14 91 00 covers meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of fowls of the species Gallus domesticus, cuts and offal, frozen, offal, livers. The general (MFN) duty rate is 6.4%. It falls under HS subheading 0207.14 in heading 02.07 (chapter 02).
What this line covers
In the European Union tariff, line 0207 14 91 00 covers meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of fowls of the species Gallus domesticus, cuts and offal, frozen, offal, livers.
Its legal text is “Livers”, read under “Of fowls of the species Gallus domesticus”, “Cuts and offal, frozen” and “Offal”.
How it is structured
It falls under HS subheading 0207.14 in heading 02.07 (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 02.07
- Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen
- Subheading 0207.14
- Of fowls of the species Gallus domesticus
- Within the subheading
- Cuts and offal, frozen
- Within the subheading
- Offal
- Line 0207 14 91 00
- Livers
Duty
The general (MFN) duty rate is 6.4%.
Duty-free entry applies to goods that qualify under 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…, and to goods from 44 origins.
A preferential rate of 2.9% applies to goods from GSP - General arrangements.
A preferential rate of 5.1% applies to goods from Mercosur.
A preferential rate of 0.8% applies to goods from Vietnam.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 2.9% | GSP - General arrangements (2020) |
| 5.1% | Mercosur (5500) |
| 0.8% | 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.
Other lines under 0207.14
- 0207 14 10 00Boneless
- 0207 14 20 00Halves or quarters
- 0207 14 30 00Whole wings, with or without tips
- 0207 14 40 00Backs, necks, backs with necks attached, rumps and wing-tips
- 0207 14 50 00Breasts and cuts thereof
- 0207 14 60 00Legs and cuts thereof
- 0207 14 70 00Other
- 0207 14 99 00Other
In other countries
National tariff lines under 0207.14 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
What does tariff line 0207 14 91 00 cover in the European Union tariff?
In the European Union tariff, line 0207 14 91 00 covers meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of fowls of the species Gallus domesticus, cuts and offal, frozen, offal, livers.
What is the general (MFN) duty on 0207 14 91 00 in the European Union?
The general (MFN) duty rate is 6.4%.
Which preferential rates apply to 0207 14 91 00?
Duty-free entry applies to goods that qualify under 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…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Ukraine, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 2.9% applies to goods from GSP - General arrangements. A preferential rate of 5.1% applies to goods from Mercosur. A preferential rate of 0.8% applies to goods from 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.