HS 020622 Livers

Quick Answer: Livers imported under HS 020622 enter the UK at 0.00%, the EU at 0.00%, and the US at a duty-free rate under the MFN (Most Favored Nation) tariff. This specific HS code covers the livers of bovine animals, sheep, or goats, whether fresh, chilled, or frozen. Importers should be aware that while the UK and EU offer duty-free entry, the US tariff schedule also lists a 30% ad valorem rate for certain classifications within this code, necessitating careful verification of the specific product's sub-classification. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty assessment and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0206220000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0206220000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0206220000 Free — ["kg"]

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.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 020622 cover?

This subheading covers the edible livers of bovine animals, sheep, goats, pigs, and horses. According to the World Customs Organization's Harmonized System Nomenclature, this classification is specific to fresh, chilled, or frozen livers. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that it pertains to the internal organ of these specified animals, intended for human consumption, and excludes any processed or prepared forms.

What falls outside HS 020622?

The following products are excluded from HS 020622: livers of poultry (which fall under HS 0207), livers of fish (classified under HS 0304), and livers that have been cooked, salted, dried, or otherwise preserved beyond simple chilling or freezing. For instance, pâté de foie gras, a processed product, would not be classified here but rather under a heading for prepared or preserved meat products. Similarly, liver extracts or powders are also excluded.

What are common classification mistakes for HS 020622?

A common error is misclassifying livers of other animals, such as poultry or fish, under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System mandates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify livers that have undergone minimal processing, such as being lightly seasoned or blanched, which could shift them to a more specific subheading for prepared meats.

How should importers classify products under HS 020622?

The correct procedure for classifying products under HS 020622 involves first identifying the species of animal from which the liver originates and confirming its state (fresh, chilled, or frozen). 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 precise wording of the subheading. Accurate product descriptions and supporting documentation are crucial for a correct declaration.

How is the duty calculated for products under HS 020622?

A shipment of 1,000 kg of frozen beef livers declared at a customs value of $3,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($3,000 USD × 0.05 = $150.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).

Which trade agreements reduce duties for HS 020622?

Several free trade agreements may reduce the applicable duty rate for HS 020622, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating livers from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration on the commercial invoice or a separate certificate of origin is required. The specific documentation requirements can vary, so consulting the relevant customs authority is advised.

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Which HS Codes Are Related?

HS 020629 HS 020649 HS 020690 HS 020753 HS 020230 HS 020743

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

FAQ

What are the import duty rates for HS code 0206.22 (Livers)?

The Most Favored Nation (MFN) duty rate for HS code 0206.22 (Livers, of bovine animals, fresh or chilled) is 0.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, under the US-Korea Free Trade Agreement (KORUS FTA), the duty rate is also 0.00%. Importers should always verify the applicable duty rate based on the country of origin and any relevant trade agreements. Consult the USITC Harmonized Tariff Schedule for specific details.

How is the duty calculated for HS code 0206.22, and can you provide an example?

The duty for HS code 0206.22 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if you import 1,000 kg of fresh bovine livers valued at $5,000 USD, and the MFN duty rate is 0.00%, the calculation would be: 0.00% of $5,000 USD = $0.00 USD. If a specific duty were applicable (though not for this code under MFN), it might be expressed per kilogram. Always refer to the official tariff schedule for the precise calculation method and rate.

What are the key classification criteria for HS code 0206.22?

HS code 0206.22 specifically covers 'Livers, of bovine animals, fresh or chilled'. The key classification criteria are: 1. The product must be 'livers'. 2. The livers must be from 'bovine animals' (cattle). 3. The condition must be 'fresh or chilled'. Frozen livers would fall under a different subheading. Ensure that the product description on import documentation accurately reflects these criteria to avoid misclassification.

What documentation is typically required for importing HS code 0206.22?

For importing HS code 0206.22 (Bovine Livers, fresh or chilled), standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, as a food product, a valid import permit or license from the relevant food safety authority (e.g., FDA in the US) is required. A certificate of origin may be needed to claim preferential duty rates. Health certificates or phytosanitary certificates issued by the exporting country's competent authority are often mandatory to attest to the product's safety and origin. Always check with the importing country's customs and food safety agencies for the most current and complete list of requirements.

Which trade agreements commonly affect duty rates for HS code 0206.22?

While the MFN rate for HS code 0206.22 is 0.00%, trade agreements can still be relevant for other aspects of trade facilitation or if specific conditions apply. For example, the US-Korea Free Trade Agreement (KORUS FTA) provides for a 0.00% duty rate. Other agreements, such as those involving the European Union (e.g., with Canada or Japan) or the United Kingdom's trade deals, may also offer preferential rates or specific rules of origin. Importers should consult the tariff schedule of the importing country and the text of relevant trade agreements to confirm eligibility for preferential treatment and any associated requirements, such as proof of origin.