Importing into the UK
Import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) excluding European Union (including code "EU"), Switzerland, United Kingdom, Iceland, Norway | Import control of organic products | Conditions | S.I. 2019/693 | CD808 |
| All third countries (1008) | Veterinary control | Conditions | S.I. 2019/782 | Footnotes |
| Ukraine (UA) | Restriction on entry into free circulation | Conditions | S.I. 2022/395 | SN008 |
Import duties
The table below lists the import duties that apply to the import of commodity 0204230011.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 0204 2300 11.
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Quota order number
This quota is not available on the selected date.
Quotas
Quotas allow a limited amount of goods to be imported at a lower duty rate. Once the quota has been used up, you will revert to the out-of-quota rate, which may be the third-country duty or a preferential rate.
Quotas can be non-preferential (open to many countries) or preferential (restricted to a particular trading partner).
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Countries other than Member States of the European Union (1100) |
Non preferential tariff quota
052178
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | S.I. 2020/1432 | ||||||||||||||
| Argentina (AR) |
Non preferential tariff quota
052101
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | S.I. 2020/1432 | ||||||||||||||
| Australia (AU) |
Non preferential tariff quota
052105
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | S.I. 2020/1432 | ||||||||||||||
| Australia (AU) |
Preferential tariff quota
059700
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | Conditions | 2023 No. 195 | CD743 | ||||||||||||
| Bosnia and Herzegovina (BA) |
Non preferential tariff quota
052018
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | S.I. 2020/1432 | ||||||||||||||
| Chile (CL) |
Preferential tariff quota
052115
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | S.I. 2020/1432 | ||||||||||||||
| Faroe Islands (FO) |
Preferential tariff quota
052129
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | |||||||||||||||
| Greenland (GL) |
Non preferential tariff quota
052125
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | S.I. 2020/1432 | ||||||||||||||
| Iceland (IS) |
Preferential tariff quota
050833
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | |||||||||||||||
| New Zealand (NZ) |
Preferential tariff quota
059722
No further information for this quota can be found. |
0.00% | Conditions | 2023 No. 194 | CD743 | ||||||||||||
| New Zealand (NZ) |
Non preferential tariff quota
052109
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | S.I. 2020/1432 | ||||||||||||||
| North Macedonia (MK) |
Non preferential tariff quota
052022
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | S.I. 2020/1432 | ||||||||||||||
| Turkey (TR) |
Preferential tariff quota
052131
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | |||||||||||||||
| Uruguay (UY) |
Non preferential tariff quota
052111
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | S.I. 2020/1432 |
Import VAT and excise
- Goods are subject to an import VAT rate of 0.00%
- Excise duties are not chargeable on this commodity.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Value added tax Additional code: VATZ VAT zero rate | 0.00% | 03026 |
Exporting from the UK
The commodity code for exporting and Intrastat reporting is 0204 2300.
Check duties and customs procedures for exporting goods
Find information about how to move goods from the UK to the rest of the world.
Use this service to check:
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Preferential rules of origin
To view rules of origin, select a country with which the UK has a trade agreement from the list above.
Find out more about preferential rules of origin:
- Check your goods meet the rules of origin (opens in new tab)
- Pay less Customs Duty on goods from a country with a UK trade agreement (opens in new tab)
Non-preferential rules of origin
The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)
Non-preferential rules of origin allows the implementation of several commercial policy measures such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
They are also used for trade statistics, public tenders and origin marking.
Notes for commodity 0204230011
Chapter notes
-
This chapter does not cover:
a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
b) edible, non-living insects (heading 0410);
c) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or
d) animal fat, other than products of heading 0209 (Chapter 15).
Additional chapter notes
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A. The following expressions have the meanings hereby assigned to them:
(a) ‘carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offal’s attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ includes the front part of the carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 pairs of ribs;
(b) ‘half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; ‘half-carcase’ includes the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 ribs;
(c) ‘compensated quarters’, for the purposes of codes 0201 20 20 and 0202 20 10: portions composed of either:
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forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or
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forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin and cut at the eighth cut rib.
The forequarters and the hindquarters constituting ‘compensated quarters’ must be presented to customs at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed, provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters);
(d) ‘unseparated forequarters’, for the purposes of codes 0201 20 30 and 0202 20 30: the front part of a carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut), with or without the thin flank;
(e) ‘separated forequarters’, for the purposes of code 0201 20 30 and 0202 20 30: the front part of a half-carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut), with or without the thin flank;
(f) ‘unseparated hindquarters’, for the purposes of code 0201 20 50 and 0202 20 50: the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank;
(g) ‘separated hindquarters’, for the purposes of code 0201 20 50 and 0202 20 50: the rear part of a half-carcase, comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank;
(h)
-
‘crop’ and ‘chuck and blade’ cuts, for the purposes of code 0202 30 50: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib;
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‘brisket’ cut, for the purposes of code 0202 30 50: the lower part of the forequarter, comprising the brisket navel end and the brisket point end.
B. Products covered by additional chapter notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column.
C. In determining the number of whole or cut ribs referred to in additional chapter note 1(A), only those attached to the vertebral column are to be taken into consideration. If the vertebral column has been removed, only the whole or cut ribs which otherwise would have been directly attached to the vertebral column are to be taken into consideration.
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-
A. The following expressions have the meanings hereby assigned to them:
(a) ‘carcases or half-carcases’, for the purposes of codes 0203 11 10 and 0203 21 10: slaughtered pigs, in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through each cervical, dorsal, lumbar and sacral vertebra, through or along the sternum and through the ischio-pubic symphysis. These carcases or half-carcases may be with or without head, with or without the chaps, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands);
(b) ‘hams’ (legs), for the purposes of codes 0203 12 11, 0203 22 11, 0210 11 11 and 0210 11 31: the posterior (caudal) part of the half-carcase, including bones, with or without the foot, shank, rind or subcutaneous fat. The ham (leg) is separated from the rest of the half-carcase, so that it includes, at most, the last lumbar vertebra;
(c) ‘fore-ends’, for the purposes of codes 0203 19 11, 0203 29 11, 0210 19 30 and 0210 19 60: the anterior (cranial) part of the half-carcase without the head, with or without the chaps, including bones, with or without foot, shank, rind or subcutaneous fat. The fore-end is separated from the rest of the half-carcase, so that it includes, at most, the fifth dorsal vertebra. The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neckend in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column;
(d) ‘shoulders’, for the purposes of codes 0203 12 19, 0203 22 19, 0210 11 19 and 0210 11 39: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat. The blade-bone and attached muscles, presented separately, remain classified in this subheading as a part of the shoulder;
(e) ‘loins’, for the purposes of codes 0203 19 13, 0203 29 13, 0210 19 40 and 0210 19 70: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind. The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column;
(f) ‘bellies’, for the purposes of code 0203 19 15, 0203 29 15, 0210 12 11 and 0210 12 19: the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat;
(g) ‘bacon sides’, for the purposes of code 0210 19 10: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm;
(h) ‘spencers’, for the purposes of code 0210 19 10: the bacon side without the ham, whether or not boned;
(ij) ‘three-quarter sides’, for the purposes of code 0210 19 20: the bacon side without the fore-end, whether or not boned;
(k) ‘middles’, for the purposes of code 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned. The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.
B. The parts of the cuts defined in paragraph 2(A)(f) fall in the same codes, only if they contain rind and subcutaneous fat. If the cuts falling in subheadings 0210 11 11, 0210 11 19, 0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2(A)(g) have already been removed, the lines of cutting must follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof must contain bones.
C. Codes 0206 49 00 and 0210 99 49, include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof. The head is separated from the rest of the half-carcase as follows:
-
by a straight cut parallel to the cranium; or
-
by a cut parallel to the cranium up to the level of the eyes and then inclined to the front of the head, thereby causing the chaps to remain attached to the half-carcase. The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part, are considered parts of heads.
However, the cuts of boneless meat of the fore-end, presented alone (jowls, chaps, or chaps and jowls together), fall in codes 0203 19 55, 0203 29 55, 0210 19 50 or 0210 19 81, as the case may be.
D. For the purposes of codes 0209 10 11 and 0209 10 19, ‘subcutaneous pig fat’ has the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue must exceed the weight of the rind. These subheadings also include subcutaneous pig fat from which the rind has been removed.
E. For the purposes of codes 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the water/protein ratio in the meat (nitrogen content × 6.25) is 2.8 or less is considered as ‘dried or smoked’. The nitrogen content is determined in accordance with ISO method 937-1978.
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A. For the purposes of heading 0204, the following expressions have the meanings hereby assigned to them:
(a) ‘carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, and codes 0204 50 11 and 0204 50 51: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offal’s attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloidooccipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints;
(b) ‘half-carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, and codes 0204 50 11 and 0204 50 51: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischiopubic symphysis;
(c) ‘short-forequarters’, for the purposes of codes 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the carcase, with or without the breast, including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven pairs of whole or cut ribs;
(d) ‘short-forequarters’, for the purposes of codes 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the half-carcase, with or without the breast, including all the bones and the shoulder, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven whole or cut ribs;
(e) ‘chines and/or best ends’, for the purposes of codes 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the carcase after the legs and short-forequarters have been removed, with or without the kidneys; the chines, when separated from the best ends, must include a minimum of five lumbar vertebrae; the best ends, when separated from the chines, must include a minimum of five pairs of whole or cut ribs;
(f) ‘chine and/or best end’, for the purposes of codes 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the half-carcase after the legs and short-forequarters have been removed, with or without the kidney; the chine, when separated from the best end, must include a minimum of five lumbar vertebrae; the best end, when separated from the chine, must include a minimum of five whole or cut ribs;
(g) ‘legs’, for the purposes of codes 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the carcase, comprising all the bones and the legs and cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischiopubic symphysis;
(h) ‘legs’, for the purposes of codes 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the half-carcase comprising all the bones and the leg cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.
B. In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone are to be taken into consideration.
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The following expressions have the meanings hereby assigned to them:
(a) ‘poultry cuts, with bone in’, for the purposes of codes 0207 13 20 to 0207 13 60, 0207 14 20 to 0207 14 60, 0207 26 20 to 0207 26 70, 0207 27 20 to 0207 27 70, 0207 44 21 to 0207 44 61, 0207 45 21 to 0207 45 61, 0207 54 21 to 0207 54 61, 0207 55 21 to 0207 55 61 and 0207 60 21 to 0207 60 61: the cuts specified therein, including all bones. Poultry cuts as referred to in (a) which have been partly boned fall in codes 0207 13 70, 0207 14 70, 0207 26 80, 0207 27 80, 0207 44 71, 0207 44 81, 0207 45 71, 0207 45 81, 0207 54 71, 0207 54 81, 0207 55 71, 0207 55 81 and 0207 60 81;
(b) ‘halves’, for the purposes of codes 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 44 21, 0207 45 21, 0207 54 21, 0207 55 21 and 0207 60 21: halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone;
(c) ‘quarters’, for the purposes of codes 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 44 21, 0207 45 21, 0207 54 21, 0207 55 21 and 0207 60 21: leg quarters or breast quarters, obtained by a transversal cut of a half;
(d) ‘whole wings, with or without tips’, for the purposes of codes 0207 13 30, 0207 14 30, 0207 26 30, 0207 27 30, 0207 44 31, 0207 45 31, 0207 54 31, 0207 55 31 and 0207 60 31: poultry cuts, consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpal bones, may or may not have been removed. The cuts must have been made at the joints;
(e) ‘breasts’, for the purposes of codes 0207 13 50, 0207 14 50, 0207 26 50, 0207 27 50, 0207 44 51, 0207 45 51, 0207 54 51, 0207 55 51 and 0207 60 51: poultry cuts, consisting of the sternum and the ribs distributed on both sides of it, together with the surrounding musculature;
(f) ‘legs’, for the purposes of codes 0207 13 60, 0207 14 60, 0207 44 61, 0207 45 61, 0207 54 61, 0207 55 61 and 0207 60 61: poultry cuts consisting of the femur, tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints;
(g) ‘turkey drumsticks’, for the purposes of codes 0207 26 60 and 0207 27 60: turkey cuts, consisting of the tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints;
(h) ‘turkey legs, other than drumsticks’, for the purposes of codes 0207 26 70 and 0207 27 70: turkey cuts, consisting of the femur together with the surrounding musculature or of the femur, tibia and fibula, together with the surrounding musculature. The two cuts must have been made at the joints;
(ij) ‘duck or goose paletots’, for the purposes of codes 0207 44 71, 0207 45 71, 0207 54 71 and 0207 55 71: ducks or geese, plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed, but with the femurs, tibias and humeri.
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(a) Uncooked seasoned meats fall in Chapter 16. ‘Seasoned meat’ is uncooked meat that has been seasoned, either in depth or over the whole surface of the product, with seasoning either visible to the naked eye or clearly distinguishable by taste.
(b) Products falling in heading 0210 to which seasoning has been added during the process of preparation remain classified therein, provided that the addition of seasoning has not changed their character.
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For the purposes of subheadings 0210 11 to 0210 93, the term ‘meat and edible meat offal, salted or in brine’ means meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1.2% or more, provided that it is the salting which ensures the long-term preservation. For the purposes of subheading 0210 99, the term ‘meat and edible meat offal, salted or in brine’ means meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1.2% or more.
Section notes
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Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
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Except where the context otherwise requires, throughout the classification any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.
General Rules for the Interpretation of goods
Classification of goods in the Tariff shall be governed by the following principles:
Rule 1
The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Rule 2
- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
- Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Rule 3
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
- the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
- mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
- when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Rule 5
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
- camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
- subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.
| Code | Description |
|---|---|
| TN701 |
According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement. |
Veterinary control for All third countries
From 6 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C084 |
Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples) |
Import allowed
|
| N853 |
UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) as transposed into UK Law. |
Import allowed
|
| Y930 |
Particular provisions: The declared goods are not concerned by Commission Decision 2007/275/EC and Commission Implementing Regulation (EU) 2019/2007 as transposed into UK Law. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C084 |
|
| N853 |
|
| Y930 |
|
| Code | Description |
|---|---|
| CD624 | The entry into free circulation of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED-P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 as transposed into UK Law |
| CD737 | Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some "animals intended for scientific purposes" and all the "research and diagnostic samples", if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts. |
| Code | Description |
|---|---|
| 03026 | UK VAT zero rate |
| Code | Description code |
|---|---|
| VATZ | VAT zero rate |
Import control of organic products for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C644 |
Certificate of Inspection for Organic Products as referred to in Article 33(1)(d) of Regulation (EC) No 834/2007 as retained in UK law. |
Import allowed
|
| Y929 |
Goods not covered by Regulation (EC) No 834/2007 (e.g. non organic goods) as retained in UK Law. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C644 |
|
| Y929 |
|
| Code | Description |
|---|---|
| CD808 | Where goods are not accompanied by a Certificate of Inspection attesting that they conform to the requirements of Regulation (EC) No 834/2007 and Regulation (EC) No 889/2008 as retained in UK law, they will not be released for free circulation unless references to organic production are removed from the labelling, advertising and accompanying documents. |
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Preferential tariff quota for Australia
From 31 May 2023 to 31 Dec 2032
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9040 |
Australian Export Certificate |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9040 |
|
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9001 |
Declaration of preferential origin on an invoice or other commercial document |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9001 |
|
| Code | Description |
|---|---|
| CD743 | To use any Australia or New Zealand first come first served quota, please declare document code "9040" (Australia export Certificate) or "9041" (New Zealand export Certificate), and in addition also declare document code "9001". Please also put your export Certificate number in box 44 (CHIEF) or against 9040 or 9041 in DE 2/3 (CDS). |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Preferential tariff quota for New Zealand
From 1 Jan 2024 to 31 Dec 2037
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9041 |
New Zealand export certificate |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9041 |
|
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9001 |
Declaration of preferential origin on an invoice or other commercial document |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9001 |
|
| Code | Description |
|---|---|
| CD743 | To use any Australia or New Zealand first come first served quota, please declare document code "9040" (Australia export Certificate) or "9041" (New Zealand export Certificate), and in addition also declare document code "9001". Please also put your export Certificate number in box 44 (CHIEF) or against 9040 or 9041 in DE 2/3 (CDS). |
Restriction on entry into free circulation for Ukraine
From 30 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9009 |
Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities |
Import/export allowed after control
|
| 9010 |
Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022 subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022, and the Secretary of State for the Department for International Trade being informed at least ten working days in advance of the import |
Import/export allowed after control
|
| 9017 |
Goods exported from an area of Ukraine under the control of the Ukrainian government |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9009 |
|
| 9010 |
|
| 9017 |
|
| Code | Description |
|---|---|
| SN008 |
The import of goods originating in non-government controlled Ukrainian territory is prohibited under the Russia (Sanctions) (EU Exit) Regulations 2019 (as amended on 30 March 2022). Exceptions apply for:
Please refer to the Statutory Guidance for further information. |
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