{
  "summary": "The European Union tariff splits HS 0210.92 (other, including edible flours and meals of meat or meat offal: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)) into 4 national lines: 0210 92 10 00 (of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)), 0210 92 91 00 (meat), 0210 92 92 00 (offal) and 0210 92 99 00 (edible flours and meals of meat or meat offal). The general (MFN) duty differs by line: 15.4% on 0210 92 10 00, 130.000 EUR DTN on 0210 92 91 00, 15.4% on 0210 92 92 00 and 15.400 % + 303.400 EUR DTN on 0210 92 99 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "0210.92",
      "source": null,
      "url": "https://border.bot/hs-codes/021092"
    },
    {
      "label": "National lines",
      "value": "4",
      "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 0210.92?",
      "answer": "The European Union tariff splits HS 0210.92 (other, including edible flours and meals of meat or meat offal: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)) into 4 national lines: 0210 92 10 00 (of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)), 0210 92 91 00 (meat), 0210 92 92 00 (offal) and 0210 92 99 00 (edible flours and meals of meat or meat offal)."
    },
    {
      "question": "What is the duty on HS 0210.92 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 15.4% on 0210 92 10 00, 130.000 EUR DTN on 0210 92 91 00, 15.4% on 0210 92 92 00 and 15.400 % + 303.400 EUR DTN on 0210 92 99 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 0210.92",
      "text": [
        "The European Union tariff splits HS 0210.92 (other, including edible flours and meals of meat or meat offal: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)) into 4 national lines: 0210 92 10 00 (of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)), 0210 92 91 00 (meat), 0210 92 92 00 (offal) and 0210 92 99 00 (edible flours and meals of meat or meat offal).",
        "The general (MFN) duty differs by line: 15.4% on 0210 92 10 00, 130.000 EUR DTN on 0210 92 91 00, 15.4% on 0210 92 92 00 and 15.400 % + 303.400 EUR DTN on 0210 92 99 00."
      ]
    },
    {
      "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 0210.92 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. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
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      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "schedule": {
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      "name": "European Union",
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    "borrowed": false,
    "localTaxes": [
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        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
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        "notes": null
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    ],
    "localDeminimis": [
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        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
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    ],
    "ratesLive": true,
    "provenance": [
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "02",
      "description": "Meat and edible meat offal"
    },
    "heading": {
      "code": "0210",
      "description": "Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal"
    },
    "subheading": {
      "code": "021092",
      "description": "Other, including edible flours and meals of meat or meat offal: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)"
    },
    "lines": [
      {
        "code": "0210921000",
        "description": "Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)",
        "levels": [
          "Other, including edible flours and meals of meat or meat offal",
          "Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)",
          "Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "0210921000",
          "dutyText": "15.400 %",
          "startDate": "2012-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
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              {
                "code": "2000",
                "label": "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…"
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                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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                "code": "2200",
                "label": "Central America"
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              {
                "code": "AD",
                "label": "Andorra"
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                "code": "AL",
                "label": "Albania"
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              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
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              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
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              {
                "code": "MA",
                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
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              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
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              {
                "code": "MX",
                "label": "Mexico"
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              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
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              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "SM",
                "label": "San Marino"
              },
              {
                "code": "TR",
                "label": "Türkiye"
              },
              {
                "code": "UA",
                "label": "Ukraine"
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              {
                "code": "WS",
                "label": "Samoa"
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              {
                "code": "XK",
                "label": "Kosovo"
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              {
                "code": "XS",
                "label": "Serbia"
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              {
                "code": "ZA",
                "label": "South Africa"
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            ]
          },
          {
            "dutyText": "13.900 %",
            "origins": [
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          {
            "dutyText": "1.900 %",
            "origins": [
              {
                "code": "VN",
                "label": "Vietnam"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
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        "code": "0210929100",
        "description": "Meat",
        "levels": [
          "Other, including edible flours and meals of meat or meat offal",
          "Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)",
          "Other",
          "Meat"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "0210929100",
          "dutyText": "130.000 EUR DTN",
          "startDate": "2012-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "AD",
                "label": "Andorra"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
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              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
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              {
                "code": "EC",
                "label": "Ecuador"
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              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "SM",
                "label": "San Marino"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          },
          {
            "dutyText": "16.250 EUR DTN",
            "origins": [
              {
                "code": "VN",
                "label": "Vietnam"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "0210929200",
        "description": "Offal",
        "levels": [
          "Other, including edible flours and meals of meat or meat offal",
          "Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)",
          "Other",
          "Offal"
        ],
        "english": null,
        "keywords": [],
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        "units": [],
        "special": null,
        "general": {
          "code": "0210929200",
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          "startDate": "2012-01-01",
          "endDate": null,
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        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
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              },
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                "code": "2000",
                "label": "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…"
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