HS 020410 Carcases and half-carcases of lamb, fresh or chilled

Quick Answer: Lamb carcases and half-carcases, fresh or chilled, imported under HS 020410 enter the UK at 12.00% + 143.00 GBP / 100 kg, the EU at 12.80% + 171.30 EUR / 100 kg, and the US at 0.7¢/kg (MFN). This classification specifically covers the whole or split bodies of lamb, excluding cuts or offal. Importers should be aware of potential additional duties or quotas that may apply depending on the origin country, particularly for the US market where preferential rates are available for certain trade partners. CustomTariffs aggregates this information to assist trade professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0204100000 12.00 % + 143.00 GBP / 100 kg — —
0204100010 12.00 % + 143.00 GBP / 100 kg — —
0204100090 12.00 % + 143.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0204100000 12.80 % + 171.30 EUR / 100 kg — —
0204100010 12.80 % + 171.30 EUR / 100 kg — —
0204100090 12.80 % + 171.30 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0204100000 0.7¢/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 0204.10?

Imports of Carcases and half-carcases of lamb, fresh or chilled 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 020410 cover?

This subheading covers carcases and half-carcases of lamb, which are the whole bodies of sheep less than one year old, or their halves, presented in a fresh or chilled state. According to the World Customs Organization's Harmonized System Nomenclature, this classification is specific to the primary butchered forms of lamb. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define this category, ensuring consistency in international trade by specifying that the meat must not be frozen or processed beyond simple chilling.

What falls outside HS 020410?

The following products are excluded from HS 020410: carcases or half-carcases of sheep (i.e., animals over one year old), which are classified under HS 020420. Also excluded are other cuts of lamb, such as legs, shoulders, or loins, which fall under subsequent subheadings within HS 0204. Furthermore, any lamb meat that has been frozen, salted, dried, or otherwise preserved beyond chilling, or that has undergone cooking or further processing, will be classified in different headings or subheadings, such as those for prepared or preserved meats.

What are common classification mistakes for HS 020410?

A common error is misinterpreting the age of the animal, leading to the classification of sheep meat (from animals over one year old) under this lamb-specific subheading. Another mistake involves classifying cuts of lamb, rather than whole carcases or half-carcases, under HS 020410. This often occurs when importers are not precise with their descriptions. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes, emphasizing the importance of precise product description.

How should importers classify products under HS 020410?

The correct procedure for classifying products under HS 020410 involves verifying that the goods are indeed carcases or half-carcases of lamb (defined as sheep less than one year old) and that they are presented in a fresh or chilled state. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm the precise wording and any specific notes. Accurate product descriptions from suppliers, including the species, age, and condition of the meat, are crucial for correct declaration.

How is the duty calculated for products under HS 020410?

A shipment of 1,000 kg of New Zealand lamb 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 customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 0204.10.0000.

Which trade agreements reduce duties for HS 020410?

Several free trade agreements may reduce the applicable duty rate for HS 020410, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying lamb from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating lamb from member countries like Australia and New Zealand. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction, demonstrating that the lamb meets the rules of origin.

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Which HS Codes Are Related?

HS 020430 HS 020421 HS 020110 HS 020210 HS 020441 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 020410 (carcases and half-carcases of lamb, fresh or chilled) in major markets?

Import duty rates for HS code 020410 vary significantly by country. For example:

  • United States (USITC): The Most Favored Nation (MFN) rate is 0.7¢/kg. Preferential rates under trade agreements like USMCA (formerly NAFTA) may apply, often resulting in duty-free entry for eligible goods from Canada and Mexico. Specific rates for other agreements (e.g., AU, CL, KR, MX) can be found in the US HTSUS.
  • European Union (EU TARIC): The standard duty rate is 12.80% + 171.30 EUR/100 kg. Reduced rates may apply for goods originating from certain countries with preferential trade agreements.
  • United Kingdom (UK Trade Tariff): The standard rate is 12.00% + 143.00 GBP/100 kg. Similar to the EU, preferential rates are available for goods from countries with trade agreements with the UK.

It is crucial for importers to consult the specific tariff schedule of the importing country and verify eligibility for any preferential rates.

How is the import duty for HS 020410 calculated, and can you provide an example?

The duty calculation for HS code 020410 typically involves a combination of an ad valorem (percentage of value) and a specific duty (per unit of weight), or sometimes just a specific duty. For instance, using the UK's standard rate of 12.00% + 143.00 GBP/100 kg:

Assume an importer brings in 10,000 kg of lamb carcases valued at £50,000.

  1. Ad Valorem Duty: 12.00% of £50,000 = £6,000
  2. Specific Duty: (10,000 kg / 100 kg) * 143.00 GBP/100 kg = 100 * 143.00 GBP = £14,300

Total Duty: £6,000 + £14,300 = £20,300.

Importers must use the correct unit of measure (e.g., kg, 100 kg) as specified in the tariff and ensure accurate valuation for ad valorem components.

What are the key classification criteria for HS code 020410, and what distinguishes it from other codes within Chapter 02?

HS code 020410 specifically covers 'Carcases and half-carcases of lamb, fresh or chilled'. The key classification criteria are:

  • Species: Must be from sheep (lamb).
  • Form: Must be in the form of whole carcases or half-carcases. This means the animal has been dressed (entrails removed) but is largely intact.
  • Condition: Must be 'fresh or chilled'. Frozen products fall under different subheadings (e.g., 0204.21 for carcases and half-carcases, frozen).

This code is distinct from other codes in Chapter 02 that cover other meat cuts (e.g., 0204.30 for whole sheep carcases, frozen; 0204.41 for other lamb meat, bone-in, frozen; 0204.60 for sheep meat, boneless, fresh or chilled).

Accurate classification relies on precise product descriptions and understanding the distinctions between fresh, chilled, and frozen states, as well as the form of the meat.

What documentation is typically required for importing goods classified under HS 020410?

Importing meat products like those under HS code 020410 requires comprehensive documentation to ensure compliance with food safety, animal health, and customs regulations. Standard requirements often include:

  • Commercial Invoice: Detailing the seller, buyer, quantity, description, unit price, and total value.
  • Packing List: Itemizing the contents of each package.
  • Bill of Lading (Ocean) or Air Waybill (Air): Transport document.
  • Import Permit/License: Often required by the importing country's agricultural or food safety authority.
  • Phytosanitary Certificate / Health Certificate: Issued by the competent authority of the exporting country, certifying the meat is fit for human consumption and free from disease.
  • Certificate of Origin: To claim preferential duty rates under trade agreements.
  • Veterinary Certificates: May be required to confirm animal health status in the exporting country.

Importers and customs brokers must verify the specific documentation mandated by the destination country's customs agency and relevant ministries (e.g., agriculture, health).

Which trade agreements commonly offer preferential duty rates for HS 020410, and how can importers leverage them?

Several trade agreements can provide preferential duty rates, often leading to duty-free or reduced-duty entry for HS code 020410. Examples include:

  • USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada and Mexico may qualify for duty-free entry into the US, provided they meet the rules of origin.
  • EU Trade Agreements: The EU has agreements with numerous countries (e.g., CETA with Canada, EPAs with African, Caribbean, and Pacific countries) that can offer reduced or zero duties on lamb products, subject to rules of origin.
  • UK Trade Agreements: Post-Brexit, the UK maintains trade agreements with many countries (e.g., Australia, New Zealand, Japan) that may include preferential rates for agricultural products.

To leverage these agreements, importers must:

  1. Verify Origin: Ensure the lamb carcases genuinely originate from a country party to the trade agreement, meeting the specific 'rules of origin' defined within that agreement. This often involves tracing the origin of the raw material.
  2. Obtain Proof of Origin: Secure a valid Certificate of Origin or origin declaration from the exporter, as required by the specific trade agreement and the importing country's customs authority.
  3. Declare Preference: Correctly declare the preferential claim on the customs declaration at the time of import.

Consulting the specific text of the relevant trade agreement and the importing country's customs regulations is essential for successful preferential treatment.