# Customs tariff code 0207.27.10.00: Boneless

> Customs tariff code 0207.27.10.00 covers Boneless. The third-country duty rate is 85,1 EURO 100 Kilogramm, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/0207271000
- Reference data as at: 2026-07-01
- Customs code: 0207.27.10.00
- Third-country duty: 85,1 EURO 100 Kilogramm
- Declarable: no

## Where this code sits in the tariff

- 02 MEAT AND EDIBLE MEAT OFFAL
  - 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen
    - 0207.27 Cuts and offal, frozen
      - 0207.27.10 Boneless
        - 0207.27.10.00 Boneless

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 85,1 EURO 100 Kilogramm | MFN |
| San Marino | 0 % | Customs Union Duty |
| Brazil | 0 % | Non preferential tariff quota |
| United States | 0 % | Non preferential tariff quota |
| 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 |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Andorra | 0 % | Tariff preference |
| Albania | 0 % | Tariff preference |
| Bosnia and Herzegovina | 0 % | Tariff preference |

## Binding tariff information for this code

- **ESBTIESBTI2022SOL1212** (ES): Solomillo de pavo congelado, sin huesos. Se presenta envasado al vacío en paquetes de un peso variable, alrededor de 350 gramos. Concebido para uso alimentario.
- **GB120010071** (GB): FROZEN BASTED BONELESS SKIN ON TURKEY BREAST JOINT. PRESENTED UNCOOKED IN INDIVIDUAL ALUMINIUM FOIL TRAYS, SEALED WITH FILM AND IN A PRINTED PAPERBOARD BOX. NET WEIGHT PER UNIT 2KG. BASTED WITH TURKEY STOCK (WATER, WHITE VINEGAR, SALT, STABILISERS, FLAVOURING (TURKEY FAT, TURKEY POWDER), CORN FLOUR, ONION EXTRACT, PEPPER EXTRACT, SAGE EXTRACT). THE SEASONING IS NEITHER VISIBLE TO THE NAKED EYE (OVER THE WHOLE SURFACE OF THE PRODUCT), NOR CLEARLY DISTINGUISHABLE BY TASTE (IN DEPTH).
- **GB116910780** (GB): FROZEN, UNCOOKED, BONELESS, SKIN-ON TURKEY BREAST JOINTS. SALT CONTENT 0.2%. MEAT CONTENT 92%. NO VISIBLE EVIDENCE OF SEASONING OVER THE WHOLE OF THE MEAT, NOR SEASONED IN DEPTH.
- **GB116911679** (GB): BASTED TURKEY BREAST JOINT. FROZEN, UNCOOKED, BONELESS, SKIN-ON TURKEY BREAST. SALT CONTENT 0.2%. MEAT CONTENT 91%. NO VISIBLE EVIDENCE OF SEASONING OVER THE WHOLE OF THE MEAT, NOR SEASONED IN DEPTH.
- **GB115550888** (GB): FROZEN UNCOOKED BONELESS TURKEY BREAST, WITH SKIN. ACORDING TO THE APPLICATION THE PRODUCT IS INJECTED WITH THE FOLLOWING INGREDIENTS : WATER, BUTTER, SALT, MILK PROTEIN, BROWN SUGAR, LACTOSE AND BAY LEAF, AND IS RETAIL PACKAGED WITH A ROUND PAT OF BUTTER ON THE SURFACE OF THE BREAST. WHEN OPENED THERE WAS NO AROMA OF ANY SEASONING. THERE WAS NO VISIBLE EVIDENCE OF ANY OTHER SEASONING ON ANY OTHER PART OF THE SURFACE OF THE BREAST. ANALYSIS FOUND 1.3% MILK FAT AND 0.3% SALT. A SENSORY TASTE TEST CARRIED OUT BY A TRAINED PANEL OF ASSESSORS DID NOT DETECT ANY SEASONING.
- **GB115546482** (GB): FROZEN BONELESS TURKEY BREAST SPICED WITH PEPPER. THER WAS VISIBLE EVIDENCE OF SEASONING WITH WHAT APPEARED TO BE GRANULAR WHITE PEPPER. THE SEASONING WAS PATCHY WITH SOME OF THE BREASTS HAVING NO VISIBLE SEASONING ON THE UNDERSIDE. GENERALLY THE AMOUNT OF PEPPER VISIBLE WAS SPARSE. A SENSORY EVALUATION CARRIED OUT BY A PANEL OF 8 TRAINED TASTE ASSESSORS DID NOT CONCLUSIVELY DETECT THE PRESENCE OF SEASONING IN THE DEPTH OF THE MEAT.
- **GB115028902** (GB): FROZEN, BONELESS SKINLESS TURKEY BREASTS. WHEN THE PACKAGE WAS OPENED THERE WAS AN OBVIOUS AROMA OF PEPPER. THE 6 TURKEY BREAST PORTIONS HAD EVIDENCE OF LIGHT SEASONING WITH A GRITTY BLACK AND WHITE SUBSTANCE THAT APPEARED TO BE PEPPER. THE PEPPER WAS VISIBLE ON THE UPPER AND UNDERNEATH SURFACES AND WAS FAIRLY EVEN BUT VERY LIGHT. THERE WERE A FEW PATCHES WHERE PEPPER COULD NOT BE SEEN. THE SENSORY TASTE TEST CARRIED OUT BY 4 TRAINED ASSESSORS WAS NOT CONCLUSIVE IN DETERMINING THAT THE MEAT WAS SEASONED IN DEPTH.
- **GB112745591** (GB): FROZEN, UNCOOKED, BONELESS, TURKEY BREAST ESCALOPES. WITH A SALT CONTENT OF 0.2% BY WEIGHT. SEASONING ON THE PRODUCT IS NEITHER IN DEPTH OR OVER THE WHOLE SURFACE OF THE PRODUCT.

## Notes that govern this classification

### Pos. 0207

Zu Unterpositionen 0207 27 10 bis 0207 27 99: Die Erläuterungen zu Unterpositionen 0207 26 10 bis 0207 26 99 gelten sinngemäß. (entfallen) Bis

### Pos. 0207

Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören nur Fleisch und Schlachtnebenerzeugnisse, frisch, gekühlt oder gefroren, von Hausgeflügel, das lebend zur Position 0105 gehört. Die Schlachtnebenerzeugnisse von Hausgeflügel mit größter Bedeutung im internationalen Handel sind Hühner-, Gänse- und Entenlebern. Zu diesen gehören auch Fettlebern von Gänsen und Enten, die sich von anderen Lebern dadurch unterscheiden, dass sie wesentlich größer und schwerer, fester und fettreicher sind; ihre Farbe reicht von weißbeige bis zu hellem kastanienbraun, während andere Lebern im Allgemeinen dunkel- oder hellrot sind.

### Pos. 0207

Einzelentscheidungen zur Kombinierten Nomenklatur (EE) (entfallen) Verordnung (EWG) Nr. 1669/77 der Kommission vom 25. Juli 1977 (ABl. EG Nr. L 186/23) (RV L 1699/77), in der Fassung der Verordnung (EWG) Nr. 2723/90 der Kommission vom 24. September 1990 (ABl. EG Nr. L 261/24), geändert durch Verordnung (EG) Nr. 705/2005 der Kommission vom 4. Mai 2005 (ABl. EU Nr. L 118/18), geändert durch Durchführungsverordnung (EU) Nr. 441/2013 der Kommission vom 7. Mai 2013 (ABl. EU Nr. L 130) (RV L 441/13): Rohes, gefrorenes Fleisch von Hausgeflügel, das durch Abschaben des nach dem Entfernen der wertvolleren Fleischteile verbleibenden Knochengerüsts oder auf andere Weise (z. B. …

### Pos. 0207

Gerichtliche Entscheidungen (GE) - EuGH Auszug aus dem Urteil des Europäischen Gerichtshofes vom 11. Dezember 2014 in der Rechtssache C-70/14: Tenor Anhang I der Verordnung (EWG) Nr. 3846/87 der Kommission vom 17. Dezember 1987 zur Erstellung einer Nomenklatur der landwirtschaftlichen Erzeugnisse für Ausfuhrerstattungen in der zuletzt durch die Verordnung (EG) Nr. 2091/2005 der Kommission vom 15. Dezember 2005 geänderten Fassung ist dahin auszulegen, dass Legehennen, die am Ende ihrer Lege­periode zu einem Zeitpunkt geschlachtet werden, zu dem ihr Skelett bereits vollständig ver­knöchert ist („Schlachthennen“), nicht von der Warenbezeichnung „Andere“ der in diesem Anhang aufgeführten Produktcodes 0207 12 10 9900 und 0207 12 90 9190 erfasst werden.

## Subdivisions of this code

- 0207.27.10.00.0 Teile, ohne Knochen

## Frequently asked questions

### What does customs tariff code 0207.27.10.00 cover?

Code 0207.27.10.00 covers Boneless. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 0207.27.10.00?

The third-country duty rate for 0207.27.10.00 is 85,1 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 0207.27.10.00?

The first six digits form the HS code: 020727. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 0207.27.10.00 have?

0207.27.10.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

### Where does 0207.27.10.00 sit in the tariff?

0207.27.10.00 sits in this hierarchy: 02 MEAT AND EDIBLE MEAT OFFAL > 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen > 020727 Cuts and offal, frozen > 02072710 Boneless. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 0207.27.10.00?

Yes. The EBTI database holds decisions on 0207.27.10.00, for example ESBTIESBTI2022SOL1212. 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 0207.27.10.00 change?

0207.27.10.00 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/0207271000.
