# Customs tariff code 02: MEAT AND EDIBLE MEAT OFFAL

> Customs tariff code 02 covers MEAT AND EDIBLE MEAT OFFAL. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/02
- Reference data as at: 2025-07-20
- Customs code: 02
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| United Kingdom | 0 % | Tariff preference |
| Russian Federation | 50 % | Additional duties |
| Belarus | 50 % | Additional duties |

## Compliance regimes

- EUDR: in scope (cattle), partial only

## Notes that govern this classification

### Kapitel 02

1. Zu Kapitel 2 gehören nicht: a) Waren der in den Positionen 0201 bis 0208 und 0210 erfassten Art, zur menschlichen Ernährung nicht geeignet (RV E0201A00); b) genießbare, nicht lebende Insekten (Position 0410) (RV E0201B00); c) Därme, Blasen und Magen von Tieren (Position 0504) und tierisches Blut (Position 0511 oder 3002) (RV E0201C00); d) tierische Fette, andere als Waren der Position 0209 (Kapitel 15) (RV E0201D00). Zusätzliche Anmerkungen 1. A. In den Positionen 0201 und 0202 gelten als: a) „ganze Tierkörper von Rindern" im Sinne der Unterpositionen 0201 10 und 0202 10 die ganzen Tierkörper von Schlachtrindern nach dem Ausbluten, Ausweiden und Enthäuten, mit oder ohne Kopf, mit oder ohne Füßen und mit oder ohne den anderen vom Körper nicht getrennten Schlachtnebenerzeugnissen. …

### Abschnitt I

1. Soweit nichts anderes bestimmt ist, gilt in diesem Abschnitt jede Bezugnahme auf eine bestimmte Tiergattung oder Tierart auch für Jungtiere dieser Gattung oder Art (RV C0101000). 2. Soweit nichts anderes bestimmt ist, gilt in der Nomenklatur jede Bezugnahme auf getrocknete Waren auch für entwässerte, eingedampfte oder gefriergetrocknete Waren (RV C0102000).

## Subdivisions of this code

- 0201 Meat of bovine animals, fresh or chilled
- 0202 Meat of bovine animals, frozen
- 0203 Meat of swine, fresh, chilled or frozen
- 0204 Meat of sheep or goats, fresh, chilled or frozen
- 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
- 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
- 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen
- 0208 Other meat and edible meat offal, fresh, chilled or frozen
- 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked
- 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

## Frequently asked questions

### What does customs tariff code 02 cover?

Code 02 covers MEAT AND EDIBLE MEAT OFFAL. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 02?

TARIC holds no third-country rate of its own for 02. The rate follows from the declarable commodity code beneath it.

### How many digits does 02 have?

02 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 02?

The EBTI database currently holds no valid decisions on 02. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 02 in scope of the EUDR?

Yes. 02 appears in Annex I of the EU deforestation regulation (commodity cattle). The Annex entry is narrower than the code, so only part of it is in scope. A due diligence statement and geolocation data for the plots of production are required.

### Does customs tariff code 02 change?

02 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/02.