Key facts
- HS subheading
- 1602.50
- National lines
- 5
- 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
- 16: Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
Summary
The European Union tariff splits HS 1602.50 (other prepared or preserved meat, meat offal, blood or insects, of bovine animals) into 5 national lines: 1602 50 10 10 (canned beef luncheon meat; Samosa of grounded beef), 1602 50 10 90 (other), 1602 50 31 00 (corned beef, in airtight containers), 1602 50 95 10 (canned beef luncheon meat; Samosa of grounded beef) and 1 other. The general (MFN) duty differs by line: 303.400 EUR DTN on 1602 50 10 10, 303.400 EUR DTN on 1602 50 10 90, 16.6% on 1602 50 31 00, 16.6% on 1602 50 95 10 and 16.6% on 1602 50 95 90.
European Union lines under 1602.50
The European Union tariff splits HS 1602.50 (other prepared or preserved meat, meat offal, blood or insects, of bovine animals) into 5 national lines: 1602 50 10 10 (canned beef luncheon meat; Samosa of grounded beef), 1602 50 10 90 (other), 1602 50 31 00 (corned beef, in airtight containers), 1602 50 95 10 (canned beef luncheon meat; Samosa of grounded beef) and 1 other.
The general (MFN) duty differs by line: 303.400 EUR DTN on 1602 50 10 10, 303.400 EUR DTN on 1602 50 10 90, 16.6% on 1602 50 31 00, 16.6% on 1602 50 95 10 and 16.6% on 1602 50 95 90.
- 1602 50 10 10Canned beef luncheon meat; Samosa of grounded beefDuty: 303.400 EUR DTN
- 1602 50 10 90OtherDuty: 303.400 EUR DTN
- 1602 50 31 00Corned beef, in airtight containersDuty: 16.6%
- 1602 50 95 10Canned beef luncheon meat; Samosa of grounded beefDuty: 16.6%
- 1602 50 95 90OtherDuty: 16.6%
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 1602.50 are live on border.bot for the United States (9 lines, also used by 1 other country).
- United States9 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1602.50?
The European Union tariff splits HS 1602.50 (other prepared or preserved meat, meat offal, blood or insects, of bovine animals) into 5 national lines: 1602 50 10 10 (canned beef luncheon meat; Samosa of grounded beef), 1602 50 10 90 (other), 1602 50 31 00 (corned beef, in airtight containers), 1602 50 95 10 (canned beef luncheon meat; Samosa of grounded beef) and 1 other.
What is the duty on HS 1602.50 in the European Union?
The general (MFN) duty differs by line: 303.400 EUR DTN on 1602 50 10 10, 303.400 EUR DTN on 1602 50 10 90, 16.6% on 1602 50 31 00, 16.6% on 1602 50 95 10 and 16.6% on 1602 50 95 90.
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.