HS 020430 Carcases and half-carcases of lamb, frozen

For imports into the United Kingdom, HS code 020430 (carcases and half-carcases of lamb, frozen) is subject to specific duty rates. The standard rate is 12.00% ad valorem plus 107.00 GBP per 100 kg. For goods originating from countries with which the UK has a Free Trade Agreement (FTA), preferential rates may apply. For example, under the UK-Australia FTA, certain lamb products may benefit from reduced or zero duties, though specific conditions and quotas must be met. Always consult the UK Trade Tariff for the most current and applicable rates based on the origin of the goods.

The European Union applies a duty rate of 12.80% ad valorem plus 128.80 EUR per 100 kg for HS code 020430. This is a compound duty, meaning it has both a value-based component (ad valorem) and a weight-based component. For example, if you import 1,000 kg of frozen lamb carcases with a declared value of €5,000, the duty would be calculated as follows: (12.80% of €5,000) + (128.80 EUR/100 kg * 1000 kg) = €640 + €1,288 = €1,928. It is crucial to verify if any preferential rates under trade agreements apply, as these could significantly reduce the payable duty.

HS code 020430 covers 'carcases and half-carcases of lamb, frozen'. A 'carcase' refers to the entire body of the animal after slaughter and dressing, with or without head, feet, and offal. A 'half-carcase' is the carcase divided longitudinally into two symmetrical halves through the vertebral column. The key classification criteria are that the product must be from 'lamb' (defined by age and characteristics, typically under one year old or exhibiting permanent incisor teeth not having erupted), must be in the form of a whole carcase or half-carcase, and must be frozen. Any significant deviation, such as being cut into primal cuts or quarters, would typically lead to classification under a different subheading.

For importing frozen lamb carcases (HS 020430) into the United States, standard documentation includes a Bill of Lading, Commercial Invoice, and Packing List. Additionally, a USDA APHIS VS Form 10-386 (Import Permit) may be required, depending on the country of origin and specific import regulations for animal products. A Phytosanitary Certificate might also be necessary. Importers must ensure compliance with all USDA regulations regarding meat imports, including inspection and labeling requirements. Consulting with a US Customs and Border Protection (CBP) informed compliance specialist or a licensed customs broker is highly recommended to ensure all requirements are met.

Several trade agreements can offer preferential duty rates for HS 020430. For example, the United States has agreements with countries like Australia (AU), New Zealand (NZ), and Chile (CL) that may provide reduced or duty-free access for certain agricultural products, including lamb, subject to rules of origin and potential quotas. The EU has agreements with countries like Canada (CA) and Mexico (MX) under the CETA and EU-Mexico Global Agreement, respectively, which might affect duties. To verify eligibility, importers must obtain a 'Certificate of Origin' from the exporter in the partner country, certifying that the goods meet the preferential rules of origin outlined in the specific trade agreement. This document must be presented to customs authorities at the time of import. Always refer to the official tariff database of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC database) and the text of the relevant trade agreement for precise details on eligibility and applicable rates.