# Customs tariff code 0204.43.10.10: Of domestic sheep

> Customs tariff code 0204.43.10.10 covers Of domestic sheep. The third-country duty rate is 12,8% + 234,5 EURO 100 Kilogramm, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/0204431010
- Reference data as at: 2026-07-20
- Customs code: 0204.43.10.10
- Third-country duty: 12,8% + 234,5 EURO 100 Kilogramm
- Declarable: no

## Where this code sits in the tariff

- 02 MEAT AND EDIBLE MEAT OFFAL
  - 0204 Meat of sheep or goats, fresh, chilled or frozen
    - 0204.43 Boneless
      - 0204.43.10 Of lamb
        - 0204.43.10.10 Of domestic sheep

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 12,8% + 234,5 EURO 100 Kilogramm | MFN |
| San Marino | 0 % | Customs Union Duty |
| Member countries of WTO | 0 % | Non preferential tariff quota |
| Argentina | 0 % | Non preferential tariff quota |
| Australia | 0 % | Non preferential tariff quota |
| Greenland | 0 % | Non preferential tariff quota |
| New Zealand | 0 % | Non preferential tariff quota |
| Uruguay | 0 % | Non preferential tariff quota |
| EU-Canada agreement: re-imported goods | 0 % | Tariff preference |
| CARIFORUM | 0 % | Tariff preference |
| Eastern and Southern Africa States | 0 % | Tariff preference |
| SADC EPA | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |

## Binding tariff information for this code

- **DK12-0206916** (DK): Hakket frossen lammekød i 400 g blokke / vakuumpakket Oprindelse New Zealand eller Chile
- **GB120068713** (GB): BONELESS FROZEN LAMB, MECHANICALLY SEPERATED MEAT. THE MEAT IS REMOVED BY USE OF HYDRAULIC PRESSURE EXERTED ON THE BONES FROM FRESH LAMB CARCASES. BULK PACKED IN 27.2 KG CARTONS. FOR HUMAN CONSUMPTION. PRODUCT ANALYSIS TESTED; CHEMICAL LEAN, PROTEIN, CALCIUM, BONE PARTICLE.
- **GB116920188** (GB): FROZEN LAMB CHUMP FAT CAPS, THE SAMPLE CONSISTED OF A 25KG PACK OF PIECES OF LAMB FAT. EACH PIECE OF FAT HAD A CONSIDERABLE AMOUNT OF MEAT ADHERING TO IT.

## Notes that govern this classification

### Pos. 0204

Zu Unterpositionen 0204 4100 bis 0204 4390: Die Erläuterungen zu den Unterpositionen 0204 2100, 0204 2210, 0204 2230 und 0204 2250 gelten sinngemäß für die Unterpositionen 0204 4100, 0204 4210, 0204 4230 und 0204 4250.

### 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

- 0204.43.10.10.0 von Hausschafen

## Frequently asked questions

### What does customs tariff code 0204.43.10.10 cover?

Code 0204.43.10.10 covers Of domestic sheep. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 0204.43.10.10?

The third-country duty rate for 0204.43.10.10 is 12,8% + 234,5 EURO 100 Kilogramm. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 0204.43.10.10?

The first six digits form the HS code: 020443. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 0204.43.10.10 have?

0204.43.10.10 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

### Where does 0204.43.10.10 sit in the tariff?

0204.43.10.10 sits in this hierarchy: 02 MEAT AND EDIBLE MEAT OFFAL > 0204 Meat of sheep or goats, fresh, chilled or frozen > 020443 Boneless > 02044310 Of lamb. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 0204.43.10.10?

Yes. The EBTI database holds decisions on 0204.43.10.10, for example DK12-0206916. A BTI shows which product characteristics the customs authority relied on.

### 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.

### Does customs tariff code 0204.43.10.10 change?

0204.43.10.10 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/0204431010.