HS 160220 Of liver of any animal

The standard Most Favored Nation (MFN) duty rate for HS code 160220, covering prepared or preserved liver of any animal, is typically 10.00% ad valorem. However, it is crucial to consult the specific tariff schedule of the importing country for the most up-to-date and precise rate, as these can change. For the United States, the Harmonized Tariff Schedule (USHTS) is the official source. For the European Union, the TARIC database provides detailed tariff information.

The duty for HS code 160220 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if the MFN duty rate is 10.00% and you import 1,000 kg of prepared goose liver with a declared value of $5,000 USD, the duty would be calculated as: $5,000 (value) * 10.00% (duty rate) = $500 USD. Some countries may also apply specific duties, such as a per kilogram rate (e.g., 4.9¢/kg). In such cases, the duty would be: 1,000 kg * 4.9¢/kg = 4,900¢, which converts to $49 USD. Importers must be aware of whether the duty is solely ad valorem, specific, or a combination of both, and apply the correct calculation based on the official tariff.

HS code 160220 specifically covers 'Prepared or preserved liver of any animal.' The key criterion is that the product must be liver that has undergone preparation or preservation beyond simple chilling or freezing. This includes methods like canning, cooking, salting, smoking, or being incorporated into pâtés or terrines. Products that are simply raw, chilled, or frozen liver would fall under different HS codes, typically within Chapter 02 (Meat and edible meat offal) or Chapter 15 (Animal fats and oils), depending on the specific form and processing. The WCO's Explanatory Notes to the Harmonized System provide detailed guidance on distinguishing between different preparations.

Several trade agreements can provide preferential duty rates for HS code 160220. For example, under agreements like the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from reduced or zero duties. The EU has numerous Free Trade Agreements (FTAs) with countries that could offer preferential rates. For instance, the provided sample rates include 'Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)', indicating that goods from these specific countries or blocs may enter duty-free. To claim preferential treatment, importers typically need a Certificate of Origin or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. Always verify the specific requirements of the applicable trade agreement and the importing country's customs authority.

Beyond the standard commercial invoice, packing list, and bill of lading/air waybill, importing prepared or preserved liver under HS code 160220 may require additional documentation to ensure compliance with food safety and import regulations. This can include a health certificate or veterinary certificate issued by the competent authority of the exporting country, confirming the product is fit for human consumption and has been produced under sanitary conditions. Depending on the importing country's regulations, specific import permits or licenses might also be necessary. Customs brokers should advise importers to check the specific requirements of the destination country's food safety agency and customs authority well in advance of shipment.