Code 0206 90 · Heading 0206

Frozen edible slaughter by-products from sheep, goats, horses, donkeys, mules or hinnies

This covers edible slaughter by-products from sheep, goats, horses, donkeys, mules or hinnies when they are frozen. It includes products regardless of whether they are intended for pharmaceutical manufacture or another use.

For example

Frozen edible sheep slaughter by-products
Frozen edible horse slaughter by-products
Frozen edible goat slaughter by-products

See the official tariff text

Official tariff text

Frozen edible offal of sheep, goats, horses, asses, mules and hinnies

How we got to this code

I
02
0206
0206 90

Show the steps

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section I Live animals; animal products
Is it a live animal; meat or edible offal; a fish, crustacean, mollusc or other aquatic invertebrate; milk, a dairy product, bird egg, natural honey or another edible animal-origin product; or another product of animal origin?
✓
Step 2 · Chapter 02 Meat and edible meat offal 2 of 5 chapters in section I
What is the product: beef; pork; sheep or goat meat; horse, donkey, mule or hinny meat; edible offal; poultry meat or offal; rabbit, hare, pigeon or other listed animal meat or offal; pork fat without meat or poultry fat; or salted, brined, dried or smoked meat or offal or edible meat or offal flour or powder—and is it fresh, chilled, frozen or in the stated preserved form?
✓
Step 3 · Heading 0206 Edible offal of bovine animals, swine, sheep, goats… 6 of 10 headings under chapter 02
Which animal is the offal from, is it fresh, chilled or frozen, and, if it is frozen beef or pork offal, is it tongue, liver or other offal?
✓
Step 4 · Subheading 0206 90 Frozen edible offal of sheep, goats, horses, asses,… 9 of 9 subheadings under heading 0206
Are the frozen edible slaughter by-products intended for pharmaceutical manufacture; if not, are they from horses, donkeys, mules or hinnies, or from sheep or goats?

Pick the 8-digit code

Pick the description that best matches your product.

Import duty on the codes below: 0.0–6.4%

3 codes below this one

Compare the sibling codes

See all 9 codes at this level

0206 10 Fresh or chilled edible offal of bovine animals 0.0–12.8%
0206 21 Frozen edible bovine tongues 0.0%
0206 22 Frozen edible bovine livers 0.0%
0206 29 Frozen edible bovine offal (excl. tongues and livers) 0.0–12.8%
0206 30 Fresh or chilled edible offal of swine 0.0%
0206 41 Frozen edible livers of swine 0.0%
0206 49 Edible offal of swine, frozen (excl. livers) 0.0%
0206 80 Fresh or chilled edible offal of sheep, goats, horses, asses, mules and hinnies 0.0–6.4%
0206 90 Frozen edible offal of sheep, goats, horses, asses, mules and hinnies you are here 0.0–6.4%

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

15,88 NOK per kg

Their lines1 Norwegian line

02.06.9000 Other, frozen

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

From 0.0% to 6.0%

Their lines3 British lines

0206 90 10 00 For the manufacture of pharmaceutical products

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

Their lines2 US lines
Entry dateSept. 17, 2026

0206.90.00.20 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

02.06.9000

Other, frozen

Ordinary duty

15,88 NOK per kg

Goods of EU origin

The ordinary rate applies. Norway lists no separate rate for goods from the EU.

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 3 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

0206 90 10 00

For the manufacture of pharmaceutical products

Ordinary duty

Duty free
0206 90 91 00

Of horses, asses, mules and hinnies

Ordinary duty

6.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
0206 90 99 00

Of sheep and goats

Ordinary duty

Duty free

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 2 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

0206.90.00.20

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, Other, frozen, Of sheep (including lamb)

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
0206.90.00.40

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen, Other, frozen, Of goats, horses, asses, mules or hinnies

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.