HS 020421 Other meat of sheep, fresh or chilled

Quick Answer: Sheep meat, fresh or chilled, not otherwise specified, under HS code 020421 enters the UK at 12.00% + 143.00 GBP / 100 kg, the EU at 12.80% + 171.30 EUR / 100 kg, and the US at 2.8¢/kg (MFN). This classification covers fresh or chilled sheep meat that doesn't fall into more specific categories, such as hindquarters or forequarters. Importers should be aware of potential additional duties and specific import requirements for meat products, which can vary significantly by country. CustomTariffs aggregates this data to assist in compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0204210000 12.00 % + 143.00 GBP / 100 kg — —
0204210010 12.00 % + 143.00 GBP / 100 kg — —
0204210090 12.00 % + 143.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0204210000 12.80 % + 171.30 EUR / 100 kg — —
0204210010 12.80 % + 171.30 EUR / 100 kg — —
0204210090 12.80 % + 171.30 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0204210000 2.8¢/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 0204.21?

Imports of Other meat of sheep, 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 020421 cover?

This subheading covers other meat of sheep, fresh or chilled, excluding the meat of sheep of the species *Ovis aries*. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses various cuts and parts of sheep meat that are not specifically classified elsewhere within heading 0204. For instance, the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) clarifies that this includes sheep meat other than lamb. The EU's TARIC database further refines this by specifying it pertains to sheep meat not falling under more specific subheadings.

What falls outside HS 020421?

The following products are excluded from HS 020421: meat of sheep of the species *Ovis aries* (lamb), which is classified under 0204.22, and sheep meat that is salted, in brine, dried, or smoked, which falls under 0204.30. Additionally, offal of sheep, such as livers or kidneys, are classified under heading 0210 or other relevant headings depending on their preparation. Products that have undergone significant processing beyond chilling, such as cooked or prepared sheep meat, are also excluded and would be classified in Chapter 16.

What are common classification mistakes for HS 020421?

A common error is misinterpreting "other meat of sheep" to include lamb, which is specifically excluded under General Rule of Interpretation (GRI) 3(a) if a more specific heading or subheading exists. Importers may also incorrectly classify sheep meat that has been salted, dried, or smoked under this subheading, failing to recognize that these preparations are covered by different HS codes, typically within 0204.30. Ensuring the precise species and preparation method is crucial for accurate classification.

How should importers classify products under HS 020421?

The correct procedure for classifying sheep meat under HS 020421 involves a systematic review of the product's characteristics. Importers and customs brokers must first confirm that the meat is from sheep (not lamb) and that it is presented in a fresh or chilled state. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is essential. Cross-referencing with the WCO HS Explanatory Notes provides further guidance on the scope of this subheading.

How is the duty calculated for products under HS 020421?

A shipment of 100 kilograms of fresh sheep leg meat, declared at a customs value of $500 USD, would attract a US duty of $17.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($500 USD × 0.035 = $17.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 0204.21.9000.

Which trade agreements reduce duties for HS 020421?

Several free trade agreements may reduce the applicable duty rate for HS 020421, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying sheep meat originating from Canada or Mexico. The UK-EU Trade and Cooperation Agreement also offers preferential rates, potentially leading to duty-free status for sheep meat originating from the EU. For USMCA, a self-certified origin statement is typically required, while EU/UK preferences may necessitate an EUR.1 movement certificate.

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Which HS Codes Are Related?

HS 020441 HS 020410 HS 020430 HS 020450 HS 020621 HS 020713

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

FAQ

What are the import duty rates for HS code 020421 (Other meat of sheep, fresh or chilled)?

Import duty rates for HS code 020421 vary significantly by importing country and trade agreement. For example:

  • United Kingdom: The standard rate is 12.00% + 143.00 GBP / 100 kg. Preferential rates may apply under trade agreements.
  • European Union: The standard rate is 12.80% + 171.30 EUR / 100 kg. Specific rates can be found in the EU TARIC database.
  • United States: The Harmonized Tariff Schedule of the United States (HTSUS) lists a rate of 2.8¢/kg for sheep meat not otherwise specified. Free entry may be granted under certain Free Trade Agreements (e.g., AU, CL, MX).

It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.

How is the import duty for HS 020421 calculated, and can you provide an example?

The duty calculation for HS 020421 is typically a combination of an ad valorem (percentage of value) and a specific duty (per unit of weight), or solely a specific duty. For instance, using the UK rate of 12.00% + 143.00 GBP / 100 kg:

If you import 1,000 kg of sheep meat valued at 5,000 GBP:

  1. Ad Valorem Duty: 12.00% of 5,000 GBP = 600.00 GBP
  2. Specific Duty: (143.00 GBP / 100 kg) * 1,000 kg = 1,430.00 GBP

Total Duty: 600.00 GBP + 1,430.00 GBP = 2,030.00 GBP.

Always confirm the exact calculation method and currency with the importing country's customs authority.

What are the key classification criteria for HS code 020421?

HS code 020421 covers 'Other meat of sheep, fresh or chilled'. The key classification criteria are:

  • Species: The meat must be from sheep (Ovis aries).
  • State: The meat must be fresh or chilled. Frozen meat falls under a different HS code (020430).
  • Exclusions: This code specifically excludes 'meat of lamb, fresh or chilled' (020410). Therefore, it applies to sheep meat from animals that are not considered lambs, based on age or other criteria defined by the importing country's customs authority.

Accurate identification of the animal's age (lamb vs. sheep) is critical for correct classification.

What documentation is typically required for importing goods under HS code 020421?

Importing fresh or chilled sheep meat (HS 020421) requires specific documentation to ensure compliance with food safety and customs regulations. Common requirements include:

  • Commercial Invoice: Detailing the value, quantity, and description of the goods.
  • Packing List: Outlining the contents of each package.
  • Bill of Lading or Air Waybill: Transport document.
  • Health Certificate: Issued by the competent authority of the exporting country, certifying that the meat is fit for human consumption and meets sanitary standards.
  • 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.

Always verify the exact documentation requirements with the customs authority of the destination country, as these can vary.

Which common trade agreements offer preferential duty rates for HS 020421?

Several trade agreements can provide reduced or zero duty rates for HS code 020421. Examples include:

  • Australia-United Kingdom Free Trade Agreement: May offer preferential rates for sheep meat moving between these countries.
  • United States-Mexico-Canada Agreement (USMCA): Offers preferential treatment for goods traded between the US, Mexico, and Canada.
  • European Union's agreements with various countries: The EU has numerous Free Trade Agreements (e.g., with Canada, Japan, Mercosur candidates) that may include provisions for agricultural products like sheep meat, often with specific quotas and rates.
  • New Zealand-United Kingdom Free Trade Agreement: Similar to the Australia-UK agreement, this can impact trade between these nations.

Importers should consult the specific trade agreement and the destination country's tariff schedule to determine eligibility for preferential treatment and any associated conditions, such as Rules of Origin.