Customs tariff code

Customs tariff code 0206.22: Livers

Reference data as at 1 July 2026

Customs tariff code 0206.22 covers Livers. The third-country duty rate is 0 %, plus import VAT.

0206.22 is HS subheading in the EU customs tariff, in chapter 02. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
0206.22
Third-country duty
0 %
Declarable
No
Binding rulings
0

Where this code sits in the tariff

  1. 02MEAT AND EDIBLE MEAT OFFAL
  2. 0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
  3. 0206.22Livers

From HS code to customs tariff code 0206.22

HS code0206.226 digits, uniform worldwide

Duty rates and preferences

OriginDuty rateBasis
Third-country duty0 %MFN
United Kingdom0 %Tariff preference
Viet Nam0 %Tariff preference
Belarus50 %Additional duties
Russian Federation50 %Additional duties

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Compliance regimes on this code

Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.

EUDRIn scopecattleonly partly in scope2023/1115

Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Pos. 0206

Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören genießbare Schlachtnebenerzeugnisse wie: Köpfe und Teile davon (einschließlich Ohren), Füße, Schwänze, Herzen, Eutern, Lebern, Nieren, Thymusdrüsen (Bries), Bauchspeicheldrüsen, Hirn, Lungen, Schlünde, Nierenzapfen, Saumfleisch, Milz, Zungen, Bauchnetz, Rückenmark, genießbare Haut, Geschlechtsorgane (z. B. Gebärmutter, Eierstöcke, Hoden), Schilddrüsen, Hirnanhangdrüsen. Wegen der auf Schlachtnebenerzeugnisse anzuwendenden Einreihungsgrundsätze siehe „Allgemeines“ zu diesem Kapitel.

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

Frequently asked questions

What does customs tariff code 0206.22 cover?

Code 0206.22 covers Livers. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 0206.22?

The third-country duty rate for 0206.22 is 0 %. 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 0206.22?

The first six digits form the HS code: 020622. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 0206.22 have?

0206.22 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.

Where does 0206.22 sit in the tariff?

0206.22 sits in this hierarchy: 02 MEAT AND EDIBLE MEAT OFFAL > 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 0206.22?

The EBTI database currently holds no valid decisions on 0206.22. 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 0206.22 in scope of the EUDR?

Yes. 0206.22 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 0206.22 change?

0206.22 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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