HS 020610 Of bovine animals, fresh or chilled

Import duty rates for HS code 020610 vary significantly by country. For example:

• United States: The U.S. Harmonized Tariff Schedule (USHTS) typically lists a Most Favored Nation (MFN) duty rate of 3.5% ad valorem for fresh or chilled bovine offal. Specific rates can be found on the US International Trade Commission (USITC) website.
• United Kingdom: The UK Trade Tariff indicates a duty rate of 12.00% + 253.00 GBP / 100 kg for goods from countries without a preferential trade agreement. Preferential rates may apply under agreements like the UK-EU Trade and Cooperation Agreement.
• European Union: The EU's TARIC database shows a duty rate of 12.80% + 303.40 EUR / 100 kg for imports from countries not covered by preferential agreements. Reduced rates or suspensions may be available under specific trade arrangements.

Importers should always verify the applicable duty rate for their specific country of import and origin of goods, as preferential rates under Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties.

HS code 020610 often carries a combination duty, consisting of an ad valorem (percentage of value) component and a specific duty (per unit of quantity, e.g., per 100 kg). The total duty is the sum of these two components.

Example Calculation (Hypothetical UK Rate): Assume a shipment of 1,000 kg of fresh bovine liver (HS 020610) with a declared value of £5,000. The UK duty rate is 12.00% + 253.00 GBP / 100 kg.

1. Ad Valorem Duty: 12.00% of £5,000 = £600.00
2. Specific Duty: (£253.00 / 100 kg) * 1,000 kg = £2,530.00

Total Duty: £600.00 + £2,530.00 = £3,130.00

Importers and brokers must accurately declare both the value and quantity to ensure correct duty calculation. The customs authority will typically use the higher of the calculated duties if only one component is applied, but for combined duties, both are usually levied.

Importing fresh or chilled bovine offal (HS 020610) typically requires more stringent documentation due to sanitary and phytosanitary (SPS) regulations. Essential documents usually include:

• Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, and total value.
• Bill of Lading (Ocean) or Air Waybill (Air): Proof of shipment.
• Packing List: Itemizing the contents of each package.
• 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 SPS standards. This is critical for fresh/chilled products.
• Veterinary Certificate: Often required, attesting to the animal's health and origin.
• Import Permit/License: Some countries require prior authorization for importing meat products.
• Certificate of Origin: To claim preferential duty rates under trade agreements.

Customs brokers should ensure all health-related documentation is complete and accurate to avoid delays or rejection of the shipment.

Yes, HS code 020610 is specifically for 'Edible offal of bovine animals, fresh or chilled'. Key classification criteria include:

• Product Type: It covers offal, such as livers, kidneys, hearts, tongues, tripe, and sweetbreads, not muscle meat (which falls under HS 0201 or 0202).
• Animal Species: Must be from bovine animals (cattle, calves).
• Condition: The product must be 'fresh' (refrigerated but not frozen) or 'chilled' (kept at temperatures just above freezing point).

If the offal were frozen, it would typically be classified under HS code 020621 (Of bovine animals, frozen).

It is crucial to correctly identify the specific offal part and its condition (fresh/chilled vs. frozen) to ensure accurate classification and compliance with relevant regulations, which can differ based on the subheadings.

Several major trade agreements can significantly impact duty rates for HS code 020610. Importers can leverage these by obtaining and presenting a valid Certificate of Origin.

• USMCA (United States-Mexico-Canada Agreement): For trade between the US, Mexico, and Canada, preferential duty rates often apply, potentially reducing duties to zero for qualifying goods.
• EU Free Trade Agreements: The EU has numerous FTAs with countries like Canada (CETA), Japan (JEFTA), and various Mediterranean and African nations. These agreements often provide reduced or zero duty rates on agricultural products, including offal, subject to rules of origin.
• UK Free Trade Agreements: Post-Brexit, the UK has established its own set of FTAs, including continuity agreements mirroring previous EU FTAs and new ones. For example, trade with Australia or New Zealand under their respective agreements might offer preferential terms.

To benefit, importers must ensure the bovine offal originates from a country party to the relevant FTA and meets the specific 'Rules of Origin' defined in that agreement. This often requires detailed supply chain documentation and a compliant Certificate of Origin provided by the exporter.