# European Union tariff line 0207 44 21 10: Of Pekin Duck

> In the European Union tariff, line 0207 44 21 10 covers meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of ducks, other, fresh or chilled, cuts, with bone in, halves or quarters, of Pekin Duck. The general (MFN) duty rate is 56.400 EUR DTN. It falls under HS subheading 0207.44 in heading 02.07 (chapter 02).

Source: https://border.bot/countries/european-union/hs-codes/0207442110
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) / [0207 44 21 10](https://border.bot/countries/european-union/hs-codes/0207442110)

## Key facts

- Tariff line: 0207 44 21 10
- Covers: Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of ducks, other, fresh or chilled, cuts, with bone in, halves or quarters, of Pekin Duck
- Duty (MFN): 56.400 EUR DTN
- Preferential rates: From 0% (37 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: [0207.44](https://border.bot/hs-codes/020744)

## What this line covers

In the European Union tariff, line 0207 44 21 10 covers meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of ducks, other, fresh or chilled, cuts, with bone in, halves or quarters, of Pekin Duck.

Its legal text is “Of Pekin Duck”, read under “Of ducks”, “Other, fresh or chilled”, “Cuts”, “With bone in” and “Halves or quarters”.

## How it is structured

It falls under HS subheading 0207.44 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 0207.44: Of ducks
- Within the subheading: Other, fresh or chilled
- Within the subheading: Cuts
- Within the subheading: With bone in
- Within the subheading: Halves or quarters
- Line 0207 44 21 10: Of Pekin Duck

## Duty

The general (MFN) duty rate is 56.400 EUR DTN.

The rate is published on 0207 44 21 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 34 origins.

A preferential rate of 14.100 EUR DTN applies to goods from New Zealand.

A preferential rate of 7.050 EUR DTN applies to goods from Vietnam.

- 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%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 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%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 14.100 EUR DTN: New Zealand (NZ)
- 7.050 EUR DTN: 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 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)

## Other lines under 0207.44

- [0207 44 10 10](https://border.bot/countries/european-union/hs-codes/0207441010) Of Pekin Duck
- [0207 44 10 90](https://border.bot/countries/european-union/hs-codes/0207441090) Other
- [0207 44 21 90](https://border.bot/countries/european-union/hs-codes/0207442190) Other
- [0207 44 31 10](https://border.bot/countries/european-union/hs-codes/0207443110) Of Pekin Duck
- [0207 44 31 90](https://border.bot/countries/european-union/hs-codes/0207443190) Other
- [0207 44 41 10](https://border.bot/countries/european-union/hs-codes/0207444110) Of Pekin Duck
- [0207 44 41 90](https://border.bot/countries/european-union/hs-codes/0207444190) Other
- [0207 44 51 10](https://border.bot/countries/european-union/hs-codes/0207445110) Of Pekin Duck
- [0207 44 51 90](https://border.bot/countries/european-union/hs-codes/0207445190) Other
- [0207 44 61 10](https://border.bot/countries/european-union/hs-codes/0207446110) Of Pekin Duck
- [0207 44 61 90](https://border.bot/countries/european-union/hs-codes/0207446190) Other
- [0207 44 71 10](https://border.bot/countries/european-union/hs-codes/0207447110) Of Pekin Duck
- [0207 44 71 90](https://border.bot/countries/european-union/hs-codes/0207447190) Other
- [0207 44 81 10](https://border.bot/countries/european-union/hs-codes/0207448110) Of Pekin Duck
- [0207 44 81 90](https://border.bot/countries/european-union/hs-codes/0207448190) Other
- [0207 44 91 00](https://border.bot/countries/european-union/hs-codes/0207449100) Livers, other than fatty livers
- [0207 44 99 00](https://border.bot/countries/european-union/hs-codes/0207449900) Other

- Previous line: [0207 44 10 90](https://border.bot/countries/european-union/hs-codes/0207441090) Other
- Next line: [0207 44 21 90](https://border.bot/countries/european-union/hs-codes/0207442190) Other

## Frequently asked questions

### What does tariff line 0207 44 21 10 cover in the European Union tariff?

In the European Union tariff, line 0207 44 21 10 covers meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of ducks, other, fresh or chilled, cuts, with bone in, halves or quarters, of Pekin Duck.

### What is the general (MFN) duty on 0207 44 21 10 in the European Union?

The general (MFN) duty rate is 56.400 EUR DTN. The rate is published on 0207 44 21 00.

### Which preferential rates apply to 0207 44 21 10?

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), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 14.100 EUR DTN applies to goods from New Zealand. A preferential rate of 7.050 EUR DTN 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.

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/0207442110.json