HS 020423 Boneless
Quick Answer: Boneless sheep meat, fresh, chilled, or frozen, imported under HS 0204.23 enters the UK at 12.00% + 260.00 GBP / 100 kg, the EU at 12.80% + 311.80 EUR / 100 kg, and the US at rates ranging from 0.7¢/kg to 15.4¢/kg, with certain trade agreements offering duty-free entry. This classification specifically excludes meat with bones, covering cuts like legs, loins, and shoulders that have been deboned. Importers should be aware of the complex mixed duty structures in the UK and EU, which combine ad valorem and specific duties, requiring careful calculation. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based preferential rates for the US market.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0204230000 | 12.00 % + 260.00 GBP / 100 kg | — | — |
| 0204230011 | 12.00 % + 260.00 GBP / 100 kg | — | — |
| 0204230019 | 12.00 % + 260.00 GBP / 100 kg | — | — |
| 0204230091 | 12.00 % + 260.00 GBP / 100 kg | — | — |
| 0204230099 | 12.00 % + 260.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0204230019 | 12.80 % + 311.80 EUR / 100 kg | — | — |
| 0204230000 | 12.80 % + 311.80 EUR / 100 kg | — | — |
| 0204230011 | 12.80 % + 311.80 EUR / 100 kg | — | — |
| 0204230091 | 12.80 % + 311.80 EUR / 100 kg | — | — |
| 0204230099 | 12.80 % + 311.80 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 020423 | — | — | — |
| 0204232000 | 0.7¢/kg | Free (17 programs) | ["kg"] |
| 0204234000 | 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 0204.23?
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, 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?
What products does HS 020423 cover?
This subheading covers "Boneless" meat of sheep, fresh, chilled, or frozen, falling under HS heading 0204. According to the World Customs Organization's Harmonized System Nomenclature, this specifically refers to sheep meat that has been entirely 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 sheep meat where all bones have been removed, distinguishing it from bone-in products.
What falls outside HS 020423?
The following products are excluded from HS 020423: sheep meat that still contains bones, such as whole legs or racks, which would be classified under HS 0204.21 (bone-in, fresh or chilled) or 0204.22 (bone-in, frozen). Additionally, offal of sheep, such as livers or kidneys, even if boneless, are classified under different headings. Products that have undergone significant processing beyond simple deboning, such as cured or cooked sheep meat, are also excluded and fall into later chapters of the HS.
What are common classification mistakes for HS 020423?
A common error is misinterpreting "boneless" to include products where only a portion of the bone has been removed, or where bones are merely trimmed but still present. This can lead to misclassification under HS 0204.21 or 0204.22. Another mistake is classifying sheep meat that has been mechanically deboned (MDM) under this subheading; MDM typically falls under HS 0204.60. Adherence to General Rule of Interpretation (GRI) 1, which emphasizes the Section and Chapter Notes, is crucial for accurate classification.
How should importers classify products under HS 020423?
The correct procedure for classifying sheep meat under HS 020423 involves a thorough physical examination to confirm the complete absence of bones. 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 verify the exact wording of the subheading. Documentation from the supplier, clearly stating the product is boneless sheep meat, is essential, alongside a detailed product description and, if available, a laboratory analysis confirming the absence of bone fragments.
How is the duty calculated for products under HS 020423?
A 100 kg shipment of boneless lamb leg meat, declared at a customs value of $800 USD, would attract a US duty of $40.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($800 USD × 5.0% = $40.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 0204.23.9000, which covers other boneless sheep meat.
Which trade agreements reduce duties for HS 020423?
Several free trade agreements may reduce the applicable duty rate for HS 020423, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating boneless sheep meat from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for originating products from certain developing countries, requiring a GSP Form A. The EU's preferential rates under agreements with countries like New Zealand may also apply, often requiring an EUR.1 movement certificate.
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FAQ
What are the import duty rates for HS code 0204.23, specifically for boneless sheep meat?
Import duty rates for HS code 0204.23 (Boneless sheep meat, of sheep, fresh, chilled or frozen) vary significantly by country and trade agreement. For example:
- United States (USITC): The U.S. Harmonized Tariff Schedule (HTS) lists a duty of 0.7¢/kg for boneless sheep meat. However, preferential rates may apply under Free Trade Agreements (FTAs). For instance, goods from Australia (AU) might be free under certain conditions.
- United Kingdom (UK Trade Tariff): The UK tariff shows a rate of 12.00% + £2.60/100kg for boneless sheep meat. Preferential rates might be available for goods originating from countries with trade agreements with the UK.
- European Union (EU TARIC): The EU TARIC database indicates a duty of 12.80% + €3.118/100kg for boneless sheep meat. Similar to the UK, preferential rates can apply based on the origin of the goods and applicable trade agreements.
It is crucial to consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable duty rate and any preferential treatment.
How is the import duty for HS code 0204.23 calculated, considering its mixed duty structure?
HS code 0204.23 often has a mixed duty structure, combining an ad valorem (percentage of value) rate with a specific rate (per unit of weight). For example, if the UK duty rate is 12.00% + £2.60/100kg:
Let's assume you are importing 1,000 kg of boneless sheep meat with a declared value of £5,000.
- Ad Valorem Duty: 12.00% of £5,000 = £600.
- Specific Duty: (£2.60/100kg) * 1,000 kg = £26.00.
Total Duty: £600 + £26.00 = £626.00.
Importers and brokers must carefully apply both components of the duty calculation based on the declared value and the net weight of the goods, as per the importing country's tariff schedule.
What are the key classification criteria for HS code 0204.23, and what documentation is needed to support it?
HS code 0204.23 specifically covers 'Boneless' sheep meat, which means meat that has had all bones removed. This applies to sheep meat (Ovis aries) that is fresh, chilled, or frozen. The key classification criterion is the absence of bones. The meat must also be identifiable as sheep meat, not lamb or goat meat (which have separate HS codes).
Essential documentation to support this classification includes:
- Commercial Invoice: Detailing the product description, quantity, value, and country of origin.
- Packing List: Outlining the contents of each package.
- Bill of Lading/Air Waybill: Transport document.
- Health Certificate/Veterinary Certificate: Issued by the competent authority of the exporting country, certifying that the meat is fit for human consumption and meets sanitary and phytosanitary requirements.
- Certificate of Origin: To claim preferential duty rates under trade agreements.
- Product Specifications/Technical Data Sheet: May be requested to confirm the 'boneless' nature and species of origin.
Which common trade agreements offer preferential duty rates for HS code 0204.23, and how can importers benefit?
Several trade agreements can provide preferential duty rates for HS code 0204.23. Importers can benefit by ensuring their goods meet the rules of origin stipulated in these agreements.
Examples include:
- US-Australia Free Trade Agreement (AUSFTA): Goods originating from Australia may receive duty-free treatment or reduced rates in the US.
- UK-Australia Free Trade Agreement: Similar provisions may exist for goods moving between the UK and Australia.
- EU Trade Agreements: The EU has numerous trade agreements (e.g., with Canada, Japan, Mercosur) that could offer reduced or zero duties on sheep meat imports, depending on the specific agreement and origin.
To benefit, importers must obtain a Certificate of Origin or a declaration from the exporter confirming that the boneless sheep meat originates from a country party to the relevant trade agreement and meets its specific rules of origin. This documentation must be presented to customs authorities at the time of import.