Key facts
- HS subheading
- 0207.45
- National lines
- 19
- 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
- Chapter
- 02: Meat and edible meat offal
Summary
The European Union tariff splits HS 0207.45 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of ducks: Other, frozen) into 19 national lines: 0207 45 10 10 (of Pekin Duck), 0207 45 10 90 (other), 0207 45 21 10 (of Pekin Duck), 0207 45 21 90 (other) and 15 others.
European Union lines under 0207.45
The European Union tariff splits HS 0207.45 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of ducks: Other, frozen) into 19 national lines: 0207 45 10 10 (of Pekin Duck), 0207 45 10 90 (other), 0207 45 21 10 (of Pekin Duck), 0207 45 21 90 (other) and 15 others.
- 0207 45 10 10Of Pekin DuckDuty: 128.300 EUR DTN
- 0207 45 10 90OtherDuty: 128.300 EUR DTN
- 0207 45 21 10Of Pekin DuckDuty: 56.400 EUR DTN
- 0207 45 21 90OtherDuty: 56.400 EUR DTN
- 0207 45 31 10Of Pekin DuckDuty: 26.900 EUR DTN
- 0207 45 31 90OtherDuty: 26.900 EUR DTN
- 0207 45 41 10Of Pekin DuckDuty: 18.700 EUR DTN
- 0207 45 41 90OtherDuty: 18.700 EUR DTN
- 0207 45 51 10Of Pekin DuckDuty: 115.500 EUR DTN
- 0207 45 51 90OtherDuty: 115.500 EUR DTN
- 0207 45 61 10Of Pekin DuckDuty: 46.300 EUR DTN
- 0207 45 61 90OtherDuty: 46.300 EUR DTN
- 0207 45 71 10Of Pekin DuckDuty: 66.000 EUR DTN
- 0207 45 71 90OtherDuty: 66.000 EUR DTN
- 0207 45 81 10Of Pekin DuckDuty: 123.200 EUR DTN
- 0207 45 81 90OtherDuty: 123.200 EUR DTN
- 0207 45 93 00Fatty liversDuty: 0%
- 0207 45 95 00OtherDuty: 6.4%
- 0207 45 99 00OtherDuty: 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 0207.45 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
How many national tariff lines does the European Union tariff have under HS 0207.45?
The European Union tariff splits HS 0207.45 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen, of ducks: Other, frozen) into 19 national lines: 0207 45 10 10 (of Pekin Duck), 0207 45 10 90 (other), 0207 45 21 10 (of Pekin Duck), 0207 45 21 90 (other) and 15 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.