HS 020680 Other, fresh or chilled
Quick Answer: Edible offal, fresh or chilled, imported under HS 020680 enters the UK at rates up to 6.00%, the EU at rates up to 6.40%, and the US at rates up to 30% under the MFN rate. This classification specifically covers edible animal offal, such as livers, kidneys, hearts, and tongues, that are not frozen or preserved. Importers should be aware that while some jurisdictions offer preferential or zero duty rates for certain types of offal under this code, the US imposes a significantly higher tariff. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on the origin and exact product. Accurate classification is crucial to avoid potential penalties and ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0206809900 | 0.00 % | — | — |
| 0206800000 | — | — | — |
| 0206801000 | — | — | — |
| 0206809100 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0206809900 | 0.00 % | — | — |
| 0206800000 | — | — | — |
| 0206801000 | — | — | — |
| 0206809100 | 6.40 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0206800000 | 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?
What products does HS 020680 cover?
This subheading covers edible offal of domestic swine, sheep, goats, cattle, and other bovine animals, specifically the "other" categories that are fresh or chilled. According to the World Customs Organization's Harmonized System Nomenclature, this includes items not explicitly listed in preceding subheadings within 0206, such as tongues, hearts, livers, kidneys, and brains, provided they are presented in a fresh or chilled state. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this category broadly to encompass these vital organs when not frozen or otherwise preserved.
What falls outside HS 020680?
The following products are excluded from HS 020680: offal that is frozen, salted, dried, or otherwise preserved, as these fall under different subheadings within heading 0206 or other chapters. For example, frozen pork livers would be classified under 020630, while dried beef tongues would be classified elsewhere, likely in Chapter 0207 or 0210 depending on the specific preservation method. Offal from poultry is also excluded and classified under heading 0207.
What are common classification mistakes for HS 020680?
A common error is misclassifying offal based on its preservation method. Importers may mistakenly classify frozen offal under this subheading, overlooking the crucial distinction between "fresh or chilled" and "frozen." According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. For example, frozen beef hearts, which are specifically covered by HS 020629, are often incorrectly entered as 020680.
How should importers classify products under HS 020680?
The correct procedure for classifying products under HS 020680 involves a careful examination of the product's condition and origin. Importers and customs brokers must verify that the offal is indeed fresh or chilled, not frozen, salted, or dried. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, is essential to confirm the precise definition and any specific exclusions or inclusions for this subheading.
How is the duty calculated for products under HS 020680?
A shipment of 100 kilograms of fresh beef tongues, declared at a customs value of $500 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) ad valorem duty rate of 20.0% published in the USITC Harmonized Tariff Schedule (HTS) for subheading 020680. The calculation is: 20.0% of $500 USD = $100.00. Note that specific quantities might also be subject to additional duties depending on the tariff schedule.
Which trade agreements reduce duties for HS 020680?
Several free trade agreements may reduce the applicable duty rate for HS 020680, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating offal from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For European Union countries importing into the UK, the EU-UK Trade and Cooperation Agreement may offer preferential rates, often requiring an EUR.1 movement certificate for originating goods.
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FAQ
What are the typical import duty rates for HS code 020680 (Other, fresh or chilled edible offal)?
Import duty rates for HS code 020680 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, the EU's TARIC system may list rates such as 6.00% ad valorem for certain origins. The UK Trade Tariff also shows varying rates, often around 0.00% or 6.40% depending on the specific product and origin. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.
How is HS code 020680 defined, and what specific products fall under 'Other, fresh or chilled'?
HS code 020680 covers edible offal of animals (bovine, swine, sheep, goats, poultry, etc.) that are fresh or chilled, and are not specifically listed under other subheadings of 0206 (e.g., tongues, livers, hearts, kidneys). 'Other' typically includes items like lungs, spleen, brains, and other miscellaneous edible offal. The key classification criteria are that the offal must be from the animals covered by Chapter 2, be intended for human consumption, and be in a fresh or chilled state (not frozen or preserved).
What documentation is typically required for importing goods under HS code 020680?
Importing edible offal under HS code 020680 generally requires specific documentation to ensure food safety and compliance. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Additionally, health certificates or veterinary import permits issued by the competent authorities of the exporting country are often mandatory, attesting that the product is fit for human consumption and free from diseases. Importers should verify the exact requirements with the customs authorities and food safety agencies of the destination country.
Do preferential trade agreements affect the duty rates for HS code 020680?
Yes, preferential trade agreements can significantly impact duty rates for HS code 020680. For instance, shipments originating from countries that are signatories to agreements like the USMCA (United States-Mexico-Canada Agreement) or various EU Free Trade Agreements may qualify for reduced or zero duty rates. To benefit from these preferences, importers must typically provide proof of origin, such as a certificate of origin or a declaration by the exporter, demonstrating that the goods meet the rules of origin stipulated in the agreement. Always check the specific preferential rates and requirements applicable under relevant trade pacts.
Can you provide a numerical example of how import duty is calculated for HS code 020680?
Let's assume a shipment of 10,000 kg of fresh chilled beef lungs (classified under 020680) is imported into a country with a 6.00% ad valorem duty rate and a specific duty of €0.50 per kg. The customs value of the shipment is determined to be €20,000. The total duty would be calculated as the higher of the ad valorem duty or the specific duty.
Ad Valorem Duty: €20,000 (value) × 6.00% = €1,200. Specific Duty: 10,000 kg × €0.50/kg = €5,000.
In this scenario, the specific duty (€5,000) is higher than the ad valorem duty (€1,200), so the importer would be liable for €5,000 in duties. Note that many countries use only ad valorem or specific duties, or a combination (e.g., 'ad valorem plus specific'). Always confirm the duty calculation method with the importing country's tariff.