# European Union tariff lines under HS 0207.44 > The European Union tariff splits HS 0207.44 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of ducks: Other, fresh or chilled) into 18 national lines: 0207 44 10 10 (of Pekin Duck), 0207 44 10 90 (other), 0207 44 21 10 (of Pekin Duck), 0207 44 21 90 (other) and 14 others. Source: https://border.bot/countries/european-union/hs-codes/020744 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) / [0207.44](https://border.bot/countries/european-union/hs-codes/020744) ## Key facts - HS subheading: [0207.44](https://border.bot/hs-codes/020744) - National lines: 18 - 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 0207.44 The European Union tariff splits HS 0207.44 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of ducks: Other, fresh or chilled) into 18 national lines: 0207 44 10 10 (of Pekin Duck), 0207 44 10 90 (other), 0207 44 21 10 (of Pekin Duck), 0207 44 21 90 (other) and 14 others. - [0207 44 10 10](https://border.bot/countries/european-union/hs-codes/0207441010) Of ducks, Other, fresh or chilled, Cuts, Boneless, Of Pekin Duck. Duty (MFN): 128.300 EUR DTN - [0207 44 10 90](https://border.bot/countries/european-union/hs-codes/0207441090) Of ducks, Other, fresh or chilled, Cuts, Boneless, Other. Duty (MFN): 128.300 EUR DTN - [0207 44 21 10](https://border.bot/countries/european-union/hs-codes/0207442110) Of ducks, Other, fresh or chilled, Cuts, With bone in, Halves or quarters, Of Pekin Duck. Duty (MFN): 56.400 EUR DTN - [0207 44 21 90](https://border.bot/countries/european-union/hs-codes/0207442190) Of ducks, Other, fresh or chilled, Cuts, With bone in, Halves or quarters, Other. Duty (MFN): 56.400 EUR DTN - [0207 44 31 10](https://border.bot/countries/european-union/hs-codes/0207443110) Of ducks, Other, fresh or chilled, Cuts, With bone in, Whole wings, with or without tips, Of Pekin Duck. Duty (MFN): 26.900 EUR DTN - [0207 44 31 90](https://border.bot/countries/european-union/hs-codes/0207443190) Of ducks, Other, fresh or chilled, Cuts, With bone in, Whole wings, with or without tips, Other. Duty (MFN): 26.900 EUR DTN - [0207 44 41 10](https://border.bot/countries/european-union/hs-codes/0207444110) Of ducks, Other, fresh or chilled, Cuts, With bone in, Backs, necks, backs with necks attached, rumps and wing-tips, Of Pekin Duck. Duty (MFN): 18.700 EUR DTN - [0207 44 41 90](https://border.bot/countries/european-union/hs-codes/0207444190) Of ducks, Other, fresh or chilled, Cuts, With bone in, Backs, necks, backs with necks attached, rumps and wing-tips, Other. Duty (MFN): 18.700 EUR DTN - [0207 44 51 10](https://border.bot/countries/european-union/hs-codes/0207445110) Of ducks, Other, fresh or chilled, Cuts, With bone in, Breasts and cuts thereof, Of Pekin Duck. Duty (MFN): 115.500 EUR DTN - [0207 44 51 90](https://border.bot/countries/european-union/hs-codes/0207445190) Of ducks, Other, fresh or chilled, Cuts, With bone in, Breasts and cuts thereof, Other. Duty (MFN): 115.500 EUR DTN - [0207 44 61 10](https://border.bot/countries/european-union/hs-codes/0207446110) Of ducks, Other, fresh or chilled, Cuts, With bone in, Legs and cuts thereof, Of Pekin Duck. Duty (MFN): 46.300 EUR DTN - [0207 44 61 90](https://border.bot/countries/european-union/hs-codes/0207446190) Of ducks, Other, fresh or chilled, Cuts, With bone in, Legs and cuts thereof, Other. Duty (MFN): 46.300 EUR DTN - [0207 44 71 10](https://border.bot/countries/european-union/hs-codes/0207447110) Of ducks, Other, fresh or chilled, Cuts, With bone in, Paletots, Of Pekin Duck. Duty (MFN): 66.000 EUR DTN - [0207 44 71 90](https://border.bot/countries/european-union/hs-codes/0207447190) Of ducks, Other, fresh or chilled, Cuts, With bone in, Paletots, Other. Duty (MFN): 66.000 EUR DTN - [0207 44 81 10](https://border.bot/countries/european-union/hs-codes/0207448110) Of ducks, Other, fresh or chilled, Cuts, With bone in, Other, Of Pekin Duck. Duty (MFN): 123.200 EUR DTN - [0207 44 81 90](https://border.bot/countries/european-union/hs-codes/0207448190) Of ducks, Other, fresh or chilled, Cuts, With bone in, Other. Duty (MFN): 123.200 EUR DTN - [0207 44 91 00](https://border.bot/countries/european-union/hs-codes/0207449100) Of ducks, Other, fresh or chilled, Offal, Livers, other than fatty livers. Duty (MFN): 6.4% - [0207 44 99 00](https://border.bot/countries/european-union/hs-codes/0207449900) Of ducks, Other, fresh or chilled, Offal, Other. Duty (MFN): 18.700 EUR DTN ## 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 0207.44 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/020744): 1 line, used by 1 other country - [The Harmonized System text for 0207.44](https://border.bot/hs-codes/020744) - Previous subheading: [0207.43](https://border.bot/countries/european-union/hs-codes/020743) Fatty livers, fresh or chilled - Next subheading: [0207.45](https://border.bot/countries/european-union/hs-codes/020745) Other, frozen ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 0207.44? The European Union tariff splits HS 0207.44 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of ducks: Other, fresh or chilled) into 18 national lines: 0207 44 10 10 (of Pekin Duck), 0207 44 10 90 (other), 0207 44 21 10 (of Pekin Duck), 0207 44 21 90 (other) and 14 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/020744.json