HS 020727 Cuts and offal, frozen

Quick Answer: Frozen cuts and offal of poultry, specifically chickens and turkeys, imported under HS 020727 enter the UK at rates such as 71.00 GBP/100 kg, the EU at 85.10 EUR/100 kg, and the US at 17.6¢/kg. This classification covers a wide range of poultry parts and internal organs that have been frozen. Importers should be aware that specific rates can vary significantly based on the exact type of poultry and cut, as well as any applicable preferential trade agreements. CustomTariffs aggregates this data, highlighting the need for precise product descriptions to ensure accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0207270000 — — —
0207271000 71.00 GBP / 100 kg — —
0207272000 34.00 GBP / 100 kg — —
0207273000 22.00 GBP / 100 kg — —
0207274000 15.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0207270000 — — —
0207271000 85.10 EUR / 100 kg — —
0207272000 41.00 EUR / 100 kg — —
0207273000 26.90 EUR / 100 kg — —
0207274000 18.70 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
02072700 17.6¢/kg Free (17 programs) —
0207270020 — — ["kg"]
0207270040 — — ["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 0207.27?

Imports of Cuts and offal, frozen 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?

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What products does HS 020727 cover?

This subheading covers frozen cuts and offal derived from poultry of the species Gallus domesticus (domestic fowls) and Anas, Cairina or Anser (geese and ducks), as specified by the World Customs Organization's Harmonized System Nomenclature. This includes items such as frozen chicken wings, frozen duck breasts, and frozen goose livers. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system define these products as falling under heading 0207, specifically when presented in a frozen state, excluding whole birds or other specific preparations not meeting the criteria of "cuts and offal."

What falls outside HS 020727?

The following products are excluded from HS 020727: fresh or chilled poultry cuts and offal (which would be classified under HS 020711-020714), whole frozen poultry (classified under HS 020712), and poultry prepared or preserved by other means, such as cooked or canned poultry (which would fall under Chapter 16). Additionally, offal from other animals, such as pork or beef offal, is not covered by this subheading and would be classified in Chapter 02 under different headings.

What are common classification mistakes for HS 020727?

A common error is misclassifying poultry products that are not strictly "cuts and offal" or are not in a frozen state. For instance, frozen whole chickens are classified under HS 020712, not 020727. Another mistake involves confusing offal from different animal species; for example, frozen beef liver (HS 0206) should not be classified under poultry offal. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial for accurate classification.

How should importers classify products under HS 020727?

The correct procedure for classifying products under HS 020727 involves first identifying the species of poultry and then determining if the product consists of "cuts and offal" that are "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, and review the explanatory notes for heading 0207. A detailed product description, including the form of presentation (frozen) and the specific part of the animal, is essential for accurate declaration.

How is the duty calculated for products under HS 020727?

A shipment of 1,000 kilograms of frozen duck breasts, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 0207.27.00. The calculation is: 10% of $5,000 USD = $500.00. Note that specific subheadings within 0207.27 may have different rates, and this example uses a representative MFN rate.

Which trade agreements reduce duties for HS 020727?

Several free trade agreements may reduce the applicable duty rate for HS 020727, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating poultry products from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement is typically required. The European Union's preferential rates under agreements with certain countries, such as Switzerland, may also apply, often requiring an EUR.1 movement certificate.

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Which HS Codes Are Related?

HS 020714 HS 020726 HS 020713 HS 020743 HS 020753 HS 020724

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

FAQ

What are the typical import duty rates for HS code 020727 (frozen cuts and offal of certain birds)?

The import duty rates for HS code 020727 vary significantly depending on the importing country and any applicable trade agreements. For example, under the UK Global Tariff, the standard rate is 71.00 GBP / 100 kg, but preferential rates can be lower or free for goods originating from countries with trade agreements. In the EU, TARIC might show rates such as 85.10 EUR / 100 kg for non-preferential imports. The US applies a rate of 17.6¢/kg for frozen chicken cuts and offal. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.

How is the duty calculated for HS 020727 when it's a specific rate per 100 kg?

When the duty is a specific rate (e.g., 71.00 GBP / 100 kg), the calculation is based on the net weight of the goods. For instance, if you import 5,000 kg of frozen chicken cuts into the UK and the duty rate is 71.00 GBP / 100 kg, the duty would be calculated as follows: (5,000 kg / 100 kg) * 71.00 GBP = 50 * 71.00 GBP = 3,550.00 GBP. It's crucial to ensure accurate net weight declarations to avoid discrepancies.

What documentation is typically required for importing frozen cuts and offal under HS code 020727?

Importing frozen cuts and offal under HS code 020727 usually requires a range of documentation to ensure compliance with food safety and customs regulations. Essential documents often include a commercial invoice, packing list, bill of lading or air waybill, a certificate of origin (especially if claiming preferential duty rates), and health or veterinary certificates issued by the competent authority of the exporting country. Specific import licenses or permits may also be required depending on the destination country's regulations.

Which trade agreements commonly offer preferential duty rates for HS code 020727?

Many trade agreements can provide preferential duty rates for HS code 020727. For example, goods originating from countries with Free Trade Agreements (FTAs) with the EU may benefit from reduced or zero duties under the EU TARIC system. Similarly, the UK Global Tariff lists preferential rates for goods from countries like Australia (AU), Canada (CA), and the United States (US) under various trade arrangements, often indicated by codes (e.g., 'Free (A+)'). Importers must ensure they have valid proof of origin to claim these preferential rates.

What are the key criteria for classifying products under HS code 020727, specifically 'cuts and offal, frozen'?

HS code 020727 falls under Chapter 02 of the Harmonized System, which covers 'Meat and edible meat offal'. Specifically, heading 0207 applies to 'Meat and edible meat offal, of the poultry of heading 0105, fresh, chilled or frozen'. Code 020727 then specifies 'cuts and offal, frozen'. The key classification criteria are: 1) The product must be meat or edible offal. 2) It must originate from poultry of heading 0105 (domestic fowls, turkeys, geese, ducks, guinea fowls). 3) The product must be in a frozen state. 'Cuts' refer to pieces resulting from the cutting up of the carcass, while 'offal' includes organs and other parts. The method of freezing (e.g., blast frozen, individually quick frozen) does not typically alter the classification itself, provided the product remains frozen.