HS 020110 Carcases and half-carcases

Quick Answer: Beef carcases and half-carcases imported under HS 020110 enter the UK at 12.00% + 147.00 GBP / 100 kg, the EU at 12.80% + 176.80 EUR / 100 kg, and the US at rates up to 31.1%. This classification specifically covers the whole or halved bodies of bovine animals, chilled or frozen, excluding offal. Importers should be aware that preferential trade agreements may offer reduced rates in the US. CustomTariffs aggregates this data, highlighting the significant duty variations across major markets. Exporters and customs brokers must ensure accurate product description and origin documentation to benefit from any applicable tariff reductions.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0201100000 12.00 % + 147.00 GBP / 100 kg — —
0201100021 12.00 % + 147.00 GBP / 100 kg — —
0201100029 12.00 % + 147.00 GBP / 100 kg — —
0201100092 12.00 % + 147.00 GBP / 100 kg — —
0201100094 12.00 % + 147.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0201100029 12.80 % + 176.80 EUR / 100 kg — —
0201100092 12.80 % + 176.80 EUR / 100 kg — —
0201100094 12.80 % + 176.80 EUR / 100 kg — —
0201100098 12.80 % + 176.80 EUR / 100 kg — —
0201100000 12.80 % + 176.80 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
02011050 26.4% Free (BH,CL,CO,JO,KR,MA,OM,P,PE,S,SG) See 9822.04.01-9822.04.03 (AU) See 9919.02.01-9919.02.02 (1 programs) —
020110 — — —
02011005 4.4¢/kg Free (17 programs) —
0201100510 — — ["kg"]
0201100590 — — ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 0201.10?

Imports of Carcases and half-carcases may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 020110 cover?

This subheading covers carcases and half-carcases of bovine animals, fresh or chilled, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to the entire body of a bovine animal, split longitudinally into two equal halves, or the whole body without the head, tail, and limbs, presented in a fresh or chilled state, excluding any further processing.

What falls outside HS 020110?

The following products are excluded from HS 020110: meat that has been frozen (classified under HS 0202), cuts of meat that are not carcases or half-carcases (e.g., steaks, roasts, or ground beef, which fall under HS 020130 or other subheadings), offal (classified under HS 0210), or any meat that has undergone preservation treatments beyond chilling, such as salting, smoking, or cooking, which would place it in different HS chapters.

What are common classification mistakes for HS 020110?

A common error is misclassifying cuts of beef that are not whole carcases or half-carcases under this subheading. According to General Interpretative Rule 1 (GIR 1) of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may mistakenly classify pre-portioned beef steaks or roasts, which should be classified under more specific subheadings within HS 0201, as carcases or half-carcases.

How should importers classify products under HS 020110?

The correct procedure for classifying products under HS 020110 involves a thorough examination of the product's presentation. Importers and customs brokers must verify that the product consists of entire bovine carcases or half-carcases, presented fresh or chilled, and has not been further processed or cut into smaller portions. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing WCO Explanatory Notes is crucial for accurate determination.

How is the duty calculated for products under HS 020110?

A 1,000 kg shipment of chilled bovine carcases declared at a customs value of $5,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($5,000 USD × 0.03 = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 020110. Note that specific countries may have different rates.

Which trade agreements reduce duties for HS 020110?

Several free trade agreements may reduce the applicable duty rate for HS 020110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating beef from Canada and Mexico can enter the US duty-free. To claim this preference, a valid origin declaration or certificate of origin is required, depending on the specific requirements of US Customs and Border Protection. Other agreements may offer reduced rates for specific origin countries.

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Which HS Codes Are Related?

HS 020210 HS 020410 HS 020430 HS 021020 HS 020120 HS 020610

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 020110 (Carcases and half-carcases)?

Import duty rates for HS code 020110 vary significantly by importing country and trade agreement. For example:

  • United Kingdom: The standard MFN (Most Favored Nation) duty is 12.00% + 147.00 GBP / 100 kg. Preferential rates may apply under trade agreements.
  • European Union: The standard duty rate is 12.80% + 176.80 EUR / 100 kg. Reduced rates are available for certain countries under specific trade agreements.
  • United States: The MFN duty rate is 26.4%. Free entry may be available under specific trade agreements (e.g., BH, CL, CO, JO, KR, MA, OM, P, PE, S, SG) or under specific tariff provisions (e.g., 9822.04.01-9822.04.03 for AU, 9919.02.01-9919.02.02 for PA).

Importers must consult the specific tariff schedule of the destination country for the applicable duty rate and any preferential treatment.

How is the import duty for HS 020110 calculated, and can you provide an example?

The duty calculation for HS 020110 often involves a combination of an ad valorem rate (a percentage of the value) and a specific rate (a fixed amount per unit of quantity, typically per 100 kg).

Example (UK): Assume a shipment of 500 kg of beef carcases valued at £2,000. The duty rate is 12.00% + 147.00 GBP / 100 kg.

  1. Ad Valorem Duty: 12.00% of £2,000 = £240.00
  2. Specific Duty: (500 kg / 100 kg) * 147.00 GBP = 5 * 147.00 GBP = £735.00
  3. Total Duty: £240.00 + £735.00 = £975.00

Importers must ensure accurate valuation and quantity declaration for correct duty assessment.

What are the key classification criteria for HS code 020110?

HS code 020110 specifically covers 'Carcases and half-carcases of fresh or chilled bovine animals'. Key classification criteria include:

  • Species: Must be from bovine animals (cattle).
  • Form: Must be presented as whole carcases or as half-carcases. This means the animal has been slaughtered and the carcass has been split longitudinally into two symmetrical halves.
  • Condition: Must be fresh or chilled. Frozen products fall under different HS codes (e.g., 0202).
  • Exclusions: This code does not include quarters, cuts, or offal. Products that have undergone significant processing beyond chilling may also be excluded.
What documentation is typically required for importing goods under HS code 020110?

Importing meat products like carcases and half-carcases (HS 020110) requires stringent documentation to comply with food safety and customs regulations. Essential documents usually include:

  • Commercial Invoice: Detailing the value, quantity, and description of the goods.
  • Packing List: Outlining the contents of each package.
  • Bill of Lading/Air Waybill: Proof of shipment.
  • Health Certificate: Issued by the competent veterinary authority of the exporting country, certifying that the meat is fit for human consumption and meets the importing country's sanitary and phytosanitary (SPS) requirements.
  • Import Permit: May be required by the importing country's food safety or agricultural authority.
  • Certificate of Origin: To claim preferential duty rates under trade agreements.
  • Veterinary Certificates/Declarations: Specific forms required by the destination country's regulatory bodies.

Importers should verify the exact requirements with the customs authorities and relevant ministries (e.g., agriculture, health) of the destination country.

Which common trade agreements offer preferential duty rates for HS 020110?

Several trade agreements can provide reduced or zero duty rates for HS code 020110. Examples include:

  • USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico may benefit from preferential rates when imported into the United States.
  • EU Trade Agreements: The European Union has numerous Free Trade Agreements (FTAs) with countries like Canada, Japan, and South Korea, which can offer reduced duties on originating beef products. Specific quotas may apply.
  • UK Trade Agreements: Post-Brexit, the UK has FTAs with countries such as Australia, New Zealand, and Japan, potentially offering preferential access. The UK's tariff schedule also lists specific preferential rates for various partner countries.
  • Other Bilateral Agreements: Many countries have bilateral agreements that include provisions for agricultural products. For instance, the US tariff schedule notes specific provisions for goods from Australia (AU) and Panama (PA) under certain subheadings.

To claim preferential treatment, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation.