HS 020621 Of bovine animals, frozen

The import duty rates for HS code 020621 vary significantly by importing country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, under the European Union's TARIC system, the rate can be higher, often around 12.8% ad valorem, with potential for additional duties or levies depending on specific market access regulations. The UK Trade Tariff also lists specific rates, which may differ. Importers should always consult the specific tariff schedule of the destination country for the definitive rate applicable to their shipment.

The duty for HS code 020621 is typically calculated on an ad valorem basis (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of weight or volume). For instance, if a shipment of frozen bovine meat (excluding certain specific cuts) under HS 020621 has a customs value of $10,000 and the applicable ad valorem duty rate is 5%, the calculated duty would be $10,000 * 0.05 = $500. If the duty were a specific rate, for example, $0.10 per kilogram, and the shipment weighed 5,000 kg, the duty would be 5,000 kg * $0.10/kg = $500. Always verify the basis of duty calculation (ad valorem, specific, or compound) with the destination country's customs authority.

Importing frozen bovine meat under HS code 020621 generally requires a comprehensive set of documents to ensure compliance with food safety and customs regulations. Essential documents often include a commercial invoice, a packing list, a bill of lading or air waybill, and a certificate of origin. Crucially, importers must provide a health certificate or veterinary import permit issued by the competent authority of the exporting country, attesting that the meat is fit for human consumption and meets the sanitary requirements of the importing country. Specific import licenses may also be required depending on the destination country's regulations. Consult the importing country's food safety agency and customs authority for a complete checklist.

Yes, preferential duty rates may apply to HS code 020621 depending on the origin of the goods and the existence of trade agreements between the exporting and importing countries. For example, shipments originating from countries with a Free Trade Agreement (FTA) with the United States, such as Canada or Mexico under USMCA, might benefit from reduced or zero duty rates, provided they meet the rules of origin. Similarly, within the EU, goods originating from member states or countries with preferential trade agreements with the EU may qualify for lower duties. Importers must possess a valid Certificate of Origin to claim these preferential rates. It is imperative to verify the specific provisions of relevant FTAs and ensure compliance with their rules of origin.

The primary classification criterion for HS code 020621 is that the product must be meat from bovine animals (cattle, buffaloes, etc.) that has been preserved by freezing. This code specifically covers edible offal of bovine animals, frozen. It is crucial to distinguish this from fresh or chilled meat (HS codes 0201-0202), or other types of meat. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed definitions. For instance, 'offal' typically includes organs such as livers, kidneys, hearts, and tongues. The method of freezing (e.g., blast frozen, plate frozen) does not typically alter the classification, as long as the product remains in a frozen state. Importers must ensure their product description and accompanying documentation accurately reflect these criteria.