Heading · Chapter 02 · Section I, Live animals

HS 0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

Meat and edible meat offal

Customs duty
30%
11 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Mostly Free
Restricted: 5 items
Export policy
Mostly Free
Prohibited: 4 items
Unit
kg
Duty in China
12% to 20%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

9 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
0206 10 00Of bovine animals, fresh or chilled30%0% or 5%kg
0206 21 00Tongues30%0% or 5%kg
0206 22 00Livers30%0% or 5%kg
0206 29 00Other30%0% or 5%kg
0206 30 00Of swine, fresh or chilled30%0% or 5%kg
0206 41 00Livers30%0% or 5%kg
0206 49 00Other30%0% or 5%kg
0206 80Other, fresh or chilled30%0% or 5%kg
0206 90Other, frozen30%0% or 5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 11 tariff items: 30%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 6 tariff items
  • Restricted: 5 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 0% or 5%, depending on the goods.
  • Until 21 September 2025 0% or 5%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 8All goods, fresh or chilledNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 9All goods, other than fresh or chilled, other than pre - packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 2All goods, other than fresh or chilled, pre-packaged and labelled5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 5%10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen0.15%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 7 tariff items
  • Prohibited: 4 tariff items

China: the same goods (0206)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force under 0206. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
0206.10.00.00Bovine offal, fresh or chilled鲜或冷藏的牛杂碎12%MFN rate (no APTA concession on this line)12%9%9%4ABxRSPQ
0206.21.00.00Frozen bovine tongues冻牛舌12%MFN rate (no APTA concession on this line)12%9%9%47ABxRSPQ
0206.22.00.00Frozen bovine livers冻牛肝12%MFN rate (no APTA concession on this line)12%9%9%47ABxRSPQ
0206.29.00.00Other frozen bovine offal其他冻牛杂碎12%MFN rate (no APTA concession on this line)12%9%9%47ABxRSPQ
0206.30.00.00Edible offal of swine, fresh or chilled鲜或冷藏的猪杂碎20%MFN rate (no APTA concession on this line)20%9%9%4ABxRSPQ
0206.41.00.00Frozen pig livers冻猪肝20%MFN rate (no APTA concession on this line)20%9%9%47ABxRSPQ
0206.49.00.00Other frozen swine offal其他冻猪杂碎12%MFN rate (no APTA concession on this line)12%9%9%47ABxRSPQ
0206.80.00.10Edible offal of sheep, fresh or chilled鲜或冷的羊杂碎20%MFN rate (no APTA concession on this line)20%9%9%ABRSPQ
0206.80.00.90Fresh or chilled offal of horses, asses, mules or hinnies鲜或冷的马、驴、骡杂碎20%MFN rate (no APTA concession on this line)20%9%9%ABRSPQ
0206.90.00.10Frozen ovine offal冻藏的羊杂碎18%MFN rate (no APTA concession on this line)18%9%9%7ABRSPQ
0206.90.00.90Frozen edible offal of horses, asses, mules or hinnies冻藏的马、驴、骡杂碎18%MFN rate (no APTA concession on this line)18%9%9%ABRSPQ
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozenOne level upChapter 02Meat and edible meat offalNext0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.