HS 020743 Fatty livers, fresh or chilled

Quick Answer: Fatty livers, fresh or chilled, imported under HS 020743 enter the UK at 0.00%, the EU at 0.00%, and the US at 17.6¢/kg (MFN) with preferential rates for certain trade partners. This classification specifically covers the livers of poultry, such as chickens, ducks, geese, and turkeys, that have been specially prepared to increase their fat content. Importers should be aware of the specific unit-based duty in the US, which can fluctuate with market prices, and verify any applicable preferential treatment eligibility. According to CustomTariffs data, understanding these varying duty structures is crucial for accurate landed cost calculations.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0207430000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0207430000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0207430000 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 0207.43?

Imports of Fatty livers, 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?

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What products does HS 020743 cover?

This subheading covers fatty livers of poultry, specifically ducks or geese, that are presented fresh or chilled. According to the World Customs Organization's Harmonized System Nomenclature, this category is defined by the specific type of poultry liver and its preservation state. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that only fatty livers intended for consumption, not for further processing beyond chilling, fall under this classification, excluding livers from other fowl or those preserved by freezing or other methods.

What falls outside HS 020743?

The following products are excluded from HS 020743: fatty livers that have been frozen, dried, salted, or otherwise preserved beyond chilling; livers from poultry other than ducks or geese; and any poultry livers not specifically designated as "fatty" due to the fattening process. For instance, standard duck or goose livers not subjected to the foie gras production method, or livers intended for pharmaceutical use, would be classified under different headings, such as 0510.00 for animal products of a medicinal, offensive or poisonous character, or other subheadings within Chapter 02 for non-fatty poultry livers.

What are common classification mistakes for HS 020743?

A common error is misclassifying fatty livers based solely on the type of poultry without considering the "fatty" designation, which implies a specific production method. General Rules for the Interpretation of the Harmonized System (GRI) 1 and 3 are crucial here. Importers may mistakenly classify regular duck or goose livers under 020743, when they should be classified under other subheadings within 0207 if they are not fatty. Furthermore, confusing fresh/chilled with frozen products can lead to incorrect classification under 020744.

How should importers classify products under HS 020743?

The correct procedure for classifying fatty livers under HS 020743 involves a meticulous review of product specifications and the official tariff nomenclature. Importers and customs brokers must first confirm the species of poultry (ducks or geese) and verify that the livers are indeed "fatty" due to a fattening process. Crucially, they must ascertain that the product is presented fresh or chilled, not frozen or otherwise preserved. Consulting the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, and cross-referencing with WCO Explanatory Notes is essential for accurate classification.

How is the duty calculated for products under HS 020743?

A shipment of 100 kilograms of French foie gras (fatty duck livers), fresh or chilled, declared at a customs value of $2,500 USD would attract a US duty of $375.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($2,500 USD × 0.15 = $375.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 0207.43.00.00.

Which trade agreements reduce duties for HS 020743?

Several free trade agreements may reduce the applicable duty rate for HS 020743, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free access for qualifying products originating from Canada or Mexico. For products originating from developing countries, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry into the United States. To claim these preferences, importers typically require a valid Certificate of Origin (e.g., a USMCA Certificate of Origin or a GSP Form A) issued by the exporting country's competent authority.

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Which HS Codes Are Related?

HS 020753 HS 020713 HS 020727 HS 020726 HS 020714 HS 020744

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

FAQ

What are the import duty rates for HS code 020743 (Fatty livers, fresh or chilled)?

The Most Favored Nation (MFN) duty rate for HS code 020743 is 22¢/kg. However, preferential rates are available under various trade agreements. For example, rates can be Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and applicable trade agreements.

How is the duty calculated for HS code 020743, and can you provide an example?

The duty for HS code 020743 is typically calculated on a per-kilogram basis. Using the MFN rate of 22¢/kg, if an importer brings in 10,000 kg of fatty livers, the duty would be calculated as follows: 10,000 kg * $0.22/kg = $2,200.00. If a preferential rate of Free applies, the duty would be $0.00 for the same quantity. Always confirm the applicable rate and unit of measure for your specific shipment.

What are the key classification criteria for HS code 020743?

HS code 020743 specifically covers 'Fatty livers, of ducks or geese, fresh or chilled'. The key classification criteria are the species of bird (ducks or geese), the specific organ (livers), and the condition (fresh or chilled). Products that do not meet these criteria, such as livers from other poultry, or livers that are frozen or processed, would be classified under different HS codes.

What documentation is typically required for importing fatty livers under HS code 020743?

Standard import documentation for HS code 020743 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the origin of the goods, additional documents may be required, such as a certificate of origin to claim preferential duty rates, and potentially veterinary or health certificates to ensure compliance with food safety and animal health standards. It is advisable to consult the importing country's customs authority for a definitive list.

Which trade agreements commonly offer preferential duty rates for HS code 020743?

Several trade agreements can provide preferential duty rates for HS code 020743. The rates listed as 'Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' indicate that goods originating from countries or blocs party to specific agreements may enter duty-free. Examples include agreements with Australia (AU), Canada (CL), South Korea (KR), and various other bilateral or regional trade pacts. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement to benefit from these reduced or eliminated duties.