HS 020230 Boneless

Quick Answer: Boneless meat of bovine animals, frozen, imported under HS 020230 enters the UK at 12.00% + 185.00 GBP / 100 kg, the EU at 12.80% + 221.10 EUR / 100 kg, and the US at 26.4% or 31.1% under the MFN rate, with various preferential rates available. This classification specifically covers frozen, deboned beef. Importers and customs brokers should note the significant ad valorem and specific duty components in the UK and EU, which can lead to substantial costs. The US rates are primarily ad valorem but can be complex due to preferential trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and destination.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0202301084 12.00 % + 185.00 GBP / 100 kg — —
0202300000 — — —
0202301000 12.00 % + 185.00 GBP / 100 kg — —
0202301011 12.00 % + 185.00 GBP / 100 kg — —
0202301015 12.00 % + 185.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0202301000 12.80 % + 221.10 EUR / 100 kg — —
0202301011 12.80 % + 221.10 EUR / 100 kg — —
0202301082 12.80 % + 221.10 EUR / 100 kg — —
0202301084 12.80 % + 221.10 EUR / 100 kg — —
0202301086 12.80 % + 221.10 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
02023080 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) —
020230 — — —
0202300200 4% Free (17 programs) ["kg"]
0202300400 10% Free (17 programs) ["kg"]
0202300600 4.4¢/kg Free (17 programs) ["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 0202.30?

Imports of Boneless 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, GSP, and 16 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?

```html

What products does HS 020230 cover?

This subheading covers frozen meat of bovine animals, boneless. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes any meat that has not been deboned. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to cuts of beef that have had all bones removed, typically presented in primal cuts or further processed forms, ready for consumption or further manufacturing, and maintained in a frozen state.

What falls outside HS 020230?

The following products are excluded from HS 020230: bone-in frozen beef, which falls under HS 020220; fresh or chilled boneless beef (HS 020130); and meat of other bovine animals, such as veal (HS 0201 and 0202). Additionally, processed beef products like sausages, cooked meats, or beef extracts are classified elsewhere, often in Chapters 16 or 21, as they have undergone significant transformation beyond simple deboning and freezing.

What are common classification mistakes for HS 020230?

A common error is misclassifying bone-in frozen beef as boneless, or vice versa, failing to adhere to the precise definition of "boneless" as stipulated in the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1. Importers may also incorrectly classify partially deboned cuts or meat with residual bone fragments under this subheading, when such items might require a different classification based on the degree of deboning or specific national tariff interpretations.

How should importers classify products under HS 020230?

The correct procedure for classifying products under HS 020230 involves a thorough examination of the product's physical characteristics. Importers and customs brokers must verify that the frozen beef is entirely free of bones. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification and avoid potential penalties or delays.

How is the duty calculated for products under HS 020230?

A shipment of 10,000 kg of frozen boneless beef, declared at a customs value of $50,000 USD, would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($50,000 USD × 0.15 = $7,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 020230.

Which trade agreements reduce duties for HS 020230?

Several free trade agreements may reduce the applicable duty rate for HS 020230. For example, under the United States-Mexico-Canada Agreement (USMCA), originating beef from Canada or Mexico can enter the US duty-free. Similarly, the Comprehensive Economic and Trade Agreement (CETA) between the EU and Canada can offer preferential rates. To claim these preferences, importers typically require a self-certified origin declaration for USMCA or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and originating country, such as Canada or Mexico.

```

Which HS Codes Are Related?

HS 020130 HS 020443 HS 020423 HS 020220 HS 020120 HS 020422

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

FAQ

What are the typical import duty rates for HS code 020230 (Boneless Meat of Bovines, Frozen)?

Import duty rates for HS code 020230 vary significantly by importing country and trade agreements. For example:

  • United Kingdom (UK): The standard MFN (Most Favored Nation) rate is often 12.00% ad valorem plus 185.00 GBP per 100 kg. However, preferential rates may apply under agreements like the UK-EU Trade and Cooperation Agreement.
  • European Union (EU): The standard rate can be 12.80% ad valorem plus 221.10 EUR per 100 kg. Preferential rates exist for countries with specific trade agreements with the EU.
  • United States (US): The USITC Harmonized Tariff Schedule (HTS) lists a rate of 26.4% ad valorem for general imports. Special provisions and trade agreements (e.g., with Australia, New Zealand) can lead to duty-free entry or reduced rates under specific HTS subheadings (e.g., 9822.04.01-9822.04.03 for Australia).

It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.

How is the duty calculated for HS code 020230, considering its mixed duty rate?

HS code 020230 often has a mixed duty calculation, combining an ad valorem (value-based) component with a specific (weight-based) component. For instance, if a shipment of frozen boneless beef enters the UK with a duty rate of 12.00% + 185.00 GBP / 100 kg:

Let's assume a shipment of 1,000 kg of frozen boneless beef valued at £5,000.

  1. Ad Valorem Duty: 12.00% of £5,000 = £600.
  2. Specific Duty: (1,000 kg / 100 kg) * 185.00 GBP = 10 * 185.00 GBP = £1,850.
  3. Total Duty: £600 + £1,850 = £2,450.

This calculation demonstrates how both the value and the quantity of the imported goods contribute to the final duty amount. Always verify the exact rate structure and currency for the destination country.

What specific criteria define 'boneless' meat under HS code 020230 for customs purposes?

For HS code 020230, 'boneless' refers to meat from which all bones have been completely removed. This includes not only the main skeletal bones but also any cartilage, gristle, or sinew that is intrinsically attached to the bone structure. The meat must be presented in a state free from bone fragments. The World Customs Organization (WCO) and national customs authorities provide Explanatory Notes that clarify these definitions. Importers must ensure that the product is processed to meet these 'boneless' specifications to avoid misclassification and potential penalties. Documentation from the supplier confirming the boneless nature of the product is highly recommended.

Which trade agreements commonly offer preferential duty rates for HS code 020230?

Several trade agreements can impact duty rates for HS code 020230. For example:

  • USMCA (United States-Mexico-Canada Agreement): May offer preferential rates for beef originating from Canada or Mexico entering the US.
  • EU Trade Agreements: The EU has numerous Free Trade Agreements (FTAs) with countries like Canada, Japan, and South Korea, which can provide reduced or zero duty rates on certain beef products, subject to Rules of Origin.
  • UK Trade Agreements: Post-Brexit, the UK has FTAs with countries such as Australia, New Zealand, and Japan, potentially offering preferential access for beef.
  • Specific Country Agreements: The USITC Harmonized Tariff Schedule (HTS) often lists special provisions for goods from countries with bilateral trade agreements (e.g., preferential rates for Australia (AU), Chile (CL), New Zealand (NZ) under specific subheadings).

Importers must confirm the origin of the goods and ensure they meet the Rules of Origin stipulated in the relevant trade agreement to claim preferential treatment.

What documentation is typically required for importing frozen boneless beef under HS code 020230?

Beyond standard import documentation (e.g., commercial invoice, packing list, bill of lading), importing frozen boneless beef under HS code 020230 often requires specific health and origin-related documents. These commonly include:

  • Health Certificate: Issued by the competent 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.
  • Veterinary Certificate: Often required to confirm the animal health status in the country of origin and compliance with disease-free requirements.
  • Certificate of Origin: To claim preferential duty rates under trade agreements, a Certificate of Origin or a declaration of origin on the invoice may be necessary, demonstrating that the goods meet the Rules of Origin.
  • Import Permit: Some countries require an import permit for meat products before shipment.

Customs brokers should verify the exact requirements with the importing country's food safety and customs authorities, such as the Food Standards Agency (UK), the Food and Drug Administration (FDA) and USDA (US), or the relevant bodies within the EU.