{ "summary": "The European Union tariff splits HS 0207.26 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of turkeys: Cuts and offal, fresh or chilled) into 10 national lines: 0207 26 10 00 (boneless), 0207 26 20 00 (halves or quarters), 0207 26 30 00 (whole wings, with or without tips), 0207 26 40 00 (backs, necks, backs with necks attached, rumps and wing-tips) and 6 others.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "0207.26", "source": null, "url": "https://border.bot/hs-codes/020726" }, { "label": "National lines", "value": "10", "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 0207.26?", "answer": "The European Union tariff splits HS 0207.26 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of turkeys: Cuts and offal, fresh or chilled) into 10 national lines: 0207 26 10 00 (boneless), 0207 26 20 00 (halves or quarters), 0207 26 30 00 (whole wings, with or without tips), 0207 26 40 00 (backs, necks, backs with necks attached, rumps and wing-tips) and 6 others." } ], "sections": [ { "id": "covers", "title": "European Union lines under 0207.26", "text": [ "The European Union tariff splits HS 0207.26 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of turkeys: Cuts and offal, fresh or chilled) into 10 national lines: 0207 26 10 00 (boneless), 0207 26 20 00 (halves or quarters), 0207 26 30 00 (whole wings, with or without tips), 0207 26 40 00 (backs, necks, backs with necks attached, rumps and wing-tips) and 6 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 0207.26 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. 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