HS 020726 Cuts and offal, fresh or chilled
Quick Answer: Meat of poultry of the species Gallus domesticus, not specified as fresh or chilled, imported under HS code 020726 enters the UK at rates such as 71.00 GBP / 100 kg, the EU at rates like 85.10 EUR / 100 kg, and the US at 17.6¢/kg or free for certain trade agreements. This classification specifically covers cuts and offal of domestic fowl (chickens and turkeys) that are in a fresh or chilled state. Importers should be aware that specific subheadings within this code may apply depending on the exact type of cut or offal, leading to variations in duty rates. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0207260000 | — | — | — |
| 0207261000 | 71.00 GBP / 100 kg | — | — |
| 0207262000 | 34.00 GBP / 100 kg | — | — |
| 0207263000 | 22.00 GBP / 100 kg | — | — |
| 0207264000 | 15.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0207260000 | — | — | — |
| 0207261000 | 85.10 EUR / 100 kg | — | — |
| 0207263000 | 26.90 EUR / 100 kg | — | — |
| 0207264000 | 18.70 EUR / 100 kg | — | — |
| 0207266000 | 25.50 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0207260000 | 17.6¢/kg | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 0207.26?
Imports of Cuts and offal, fresh or chilled may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 020726 cover?
This subheading covers specific cuts and offal derived from poultry of the species Gallus domesticus (domestic fowls) and turkeys, which are presented in a fresh or chilled state. According to the World Customs Organization's Harmonized System Nomenclature, this category includes items like livers, hearts, and gizzards, as well as other edible offal, provided they have not undergone any preservation process beyond chilling. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define these products as unprocessed and maintained at temperatures above freezing but below 2°C.
What falls outside HS 020726?
The following products are excluded from HS 020726: poultry cuts and offal that have been frozen, salted, dried, or otherwise preserved, as these fall under different subheadings within Chapter 02. Additionally, whole birds or carcasses, even if chilled, are classified under HS 0207.11-0207.14. Offal from species other than domestic fowls and turkeys, such as geese or ducks, are also excluded and would be classified under other relevant headings in Chapter 02, depending on their specific species and presentation.
What are common classification mistakes for HS 020726?
A common error is misclassifying products that have undergone minimal processing, such as being marinated or lightly seasoned, as "fresh or chilled." According to General Interpretative Rule 1 and Rule 3 of the Harmonized System, any significant alteration beyond chilling, even if not extensive, can shift the classification. For instance, poultry offal that has been pre-cooked or treated with preservatives, even if still chilled, would not fall under 020726 and may be classified under prepared foods in Chapter 16.
How should importers classify products under HS 020726?
The correct procedure for classifying products under HS 020726 involves a thorough examination of the product's condition and origin. Importers and customs brokers must verify that the poultry cuts and offal are indeed from domestic fowls or turkeys and that they are presented solely in a fresh or chilled state, meaning they have not been frozen or subjected to other preservation methods. Consulting the detailed Explanatory Notes of the WCO HS Nomenclature and the specific tariff schedules of the importing country, such as the UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 020726?
A shipment of 1,000 kg of chilled chicken 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 (HTS) for subheading 0207.26.0000, which specifies an ad valorem duty for chilled edible offal of domestic fowls.
Which trade agreements reduce duties for HS 020726?
Several free trade agreements may reduce the applicable duty rate for HS 020726, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, originating goods from Canada and Mexico may enter duty-free. For CPTPP, originating goods from countries like Australia and Vietnam could also benefit from preferential rates, potentially reaching Free. Documentation typically required includes a self-certified origin statement for USMCA, while specific origin certificates may be needed for CPTPP, depending on the exporting country and the value of the goods.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 020726 (Cuts and offal of bovine animals, fresh or chilled)?
Import duty rates for HS code 020726 can vary significantly depending on the importing country and any applicable trade agreements. For example, the UK's tariff indicates rates such as 71.00 GBP / 100 kg for certain origins, while the EU's TARIC system might show 85.10 EUR / 100 kg or 26.90 EUR / 100 kg. The United States applies a rate of 17.6¢/kg. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your shipment.
How is the import duty for HS code 020726 calculated, and can you provide an example?
The duty for HS code 020726 is typically calculated on a weight basis (e.g., per 100 kilograms) or sometimes as a specific rate per kilogram. For instance, if a shipment of 5,000 kg of fresh or chilled bovine cuts is subject to a duty rate of 22¢/kg (as seen in some US tariff schedules), the calculation would be: 5,000 kg * $0.22/kg = $1,100.00. This amount would be the import duty payable. Always verify the unit of measure and the exact rate in the destination country's tariff.
What documentation is typically required for importing goods under HS code 020726?
For HS code 020726 (Cuts and offal, fresh or chilled, of bovine animals), importers and customs brokers should be prepared to provide a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, due to the nature of fresh or chilled meat products, a health certificate or veterinary import permit issued by the competent authority of the exporting country is almost always required. Phytosanitary certificates may also be necessary depending on the origin and destination. Compliance with food safety regulations and labeling requirements is paramount.
Which trade agreements commonly offer preferential duty rates for HS code 020726?
Several trade agreements can provide preferential duty rates for HS code 020726. For example, the USITC tariff schedule often lists 'Free' rates under codes like (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG), indicating preferential treatment for goods originating from countries with which the US has specific trade agreements (e.g., Australia, Chile, South Korea, Singapore). Similarly, the EU's TARIC system details preferential rates under agreements with countries like Mercosur or specific bilateral pacts. Importers must confirm the origin of their goods and the specific provisions of relevant trade agreements to claim preferential treatment.
What are the key criteria for classifying products under HS code 020726, specifically distinguishing it from other codes?
HS code 020726 falls under Chapter 02 of the Harmonized System, which covers 'Meat and edible meat offal'. Specifically, it pertains to 'Meat and edible offal of the animals of heading 0102, fresh or chilled'. The primary classification criteria are: 1) The species of animal (must be bovine animals, i.e., cattle). 2) The form of the product (must be cuts or offal). 3) The condition (must be fresh or chilled, not frozen or otherwise preserved). Products that are frozen, cooked, salted, or derived from other animals (e.g., sheep, pigs, poultry) would be classified under different HS codes.