Tariff item · Chapter 02 · Section I, Live animals

HS 0206 80 90Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: other

Meat and edible meat offal › Other, fresh or chilled

Customs duty: 30%; Tariff rate
GST now: 0% or 5%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 20%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	30%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	0% or 5%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
India–Oman CEPA20/2026-Customs	27%	Oman

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD); FSSAI Import License (FSSAI).

"*As enclosed in CBIC Instruction no 30/2022-Cus dtd 14-11-22,FSSAI vide their order dtd 10-10-22 decided mandatory registration of Foreign Manufacturing facilities for Foods categories (Milk and Milk products, Meat and Meat products including PouLtry, Fish and their product,Egg powder,Infant Food and Nutraceuticals) and requested Exporting countries to provide list of existing manufacturers and those intending to Export such products to India in the attached format*Further vide FSSAI notice dtd 11-01-23 and CBIC Instruction no 05/2023-Cus dtd 08-02-23 and in modification to CBIC Instructions no.31/2022-Cus dtd 14-01-22 and FSSAI order dtd 17-10-22 it was clarified to permit Import of specified high risk products such as (Milk and Milk products, Meat and Meat products including PouLtry, Fish and their product,Egg powder,Food for Infant Nutrition/Infant Food and Nutraceuticals.Health Supplements,Food for dietary uses. Probiotic and Prebiotic Foods.Foods for Special Medical purpose) only through designated 79 ports as per attached Annexure from 01-03-23*In case of PGA facilitated bills i.e. which have not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-Specimen copy of Label[0110FS], Health Certificate[6360AQ], FSSAI Import License[911001], Sanitary Import Permit [911DF1]have been uploaded in (e-sanchit) before giving Out-of-Charge(OOC)*Ensure compliance of General Notes 4(D) of Sched-I of ITC(HS) 2022 for Food Import entry points*Refer Letter No.1828/Misc Matters/FSSAI/Imports-2021 dt 17-06-22 regarding rectifiable labeling information for Imported Food consignments and Order No.1828/Misc Matters/FSSAI/Imports-2021 dt 17-06-2022 regarding Import of Clove stem received from Food Safety and Standards Authority of India and CBIC Instruction no.10/2022-Customs dtd 28-06-22 WRT toPara 2 on the rectifiable labeling information for Imported Food consignments*The Importer must upload the Veterinary Health Certificate issued by the Exporting country with document code 853AQ1 for the concerned Customs Tariff Items (CTIS) listed in Annexure A (SL.NO 1) of Circular No 24/2022-Cus dtd 28-11-2022.The Importer must upload the Laboratory Reports/Certificate of Analysis (COA) with document code 001AQ1, for the concerned CTIS listed in Annexure A (SL.NO 2) of Circular No 24/2022-Cus dtd 28-11-2022.Ref CBIC Instruction no 09/23-Cus dt 07-03-23 in modification to Instructions no 10/22-Cus dt 28-06-22 alongwith FSSAI order dt 18-11-22 issued under F.No.Import/TFM/Apex/2022-FSSAI and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported Food consignment*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.

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
Notification	Goods	Rate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 8	All goods, fresh or chilled	Nil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 9	All goods, other than fresh or chilled, other than pre - packaged and labelled	Nil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 2	All goods, other than fresh or chilled, pre-packaged and labelled	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	0% or 5%	2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 2025	0% 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 item	Goods	Rate	Cap
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen	0.15%	—

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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*EXPORT OF CHILLED AND FROZEN MEAT SHALL BE ALLOWED SUBJECT TO NOTE 3;EXPORT OF CANNED MEAT PRODUCTS SHALL BE SUBJECT TO NOTE 4;EXPORT OF MEAT AND MEAT PRODUCTS WILL BE SUBJECT TO NOTES 6,7 & 8 OF CHAPTER 2 OF OF SCHED. 2 OF ITC HS EXPORT POLICY*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13**EXPORT OF EDIBLE OFFAL OF BOVINE ANIMALS, SHEEP OR GOATS FRESH, CHILLED OR FROZEN UNDER HS CODE 0206 AS PER AMENDED POLICY CONDITIONS FOR HALAL CERTIFICATION PROCESS FOR MEAT AND MEAT PRODUCTS IS NOTIFIED AS FOLLOWS:1.MEAT AND MEAT PRODUCTS SHALL BE ALLOWED TO BE EXPORTED AS HALAL CERTIFIED ONLY IF PRODUCED, PROCESSED AND/OR PACKAGED IN A FACILITY HAVING A VALID CERTIFICATION UNDER THE INDIA CONFORMITY ASSESSMENT SCHEME (I-CAS) HALAL OF QUALITY COUNCIL OF INDIA (QCI), ISSUED BY A CERTIFICATION BODY DULY ACCREDITED BY THE NATIONAL ACCREDITED VY THE NATIONAL ACCREDITATION BOARD FOR CERTIFICATION BODIES (NABCB) AS PER THE GUIDELINES ISSUED/AMENDED FROM TIME TO TIME. I-CAS HALAL AND THE GUIDELINES CAN BE ACCESSED AT <HTTPS://QCIN.ORG/I-CAS> .THE PROCEDURE FOR EXPORT OF NON-HALAL CERTIFIED MEAT AND MEAT PRODUCTS WILL REMAIN UNCHANGED. 2.THE EXPORT CONSIGNMENTS TO COUNTRIES WHERE THERE IS A REGULATION ON HALAL THE PRODUCER/SUPPLIER/EXPORTER SHALL ALSO MEET THE IMPORTING COUNTRY'S REQUIREMENTS/REGULATIONS, AS APPLICABLE, AND SHALL HOLD VALID CERTIFICATE(S) ISSUED BY HALAL CERTIFICATION BODIES APPROVED UNDER THE NATIONAL HALAL SYSTEM OF THE IMPORTING COUNTRY. IN SUCH CASES,THE HALAL CERTIFICATION UNDER I-CAS HALAL SHALL BE INITIALLY VOLUNTARY ON THE PART OF THE PRODUCER/SUPPLIER/EXPORTER. 3. ALL EXISTING HALAL CERTIFICATION BODIES SHALL HAVE SIX MONTHS TIME FROM THE DATE OF ISSUE OF THIS NOTIFICATION TO SEEK ACCREDITATION FROM NABCB FOR I-CAS HALAL. 4.ALL EXISTING EXPORT UNITS INCLUDING THOSE ALREADY REGISTERED WITH APEDA AS MEMBERS, SHALL HAVE SIX MONTHS TIME FROM THE DATE OF ISSUE OF THIS NOTIFICATION, FOR REGISTERING THEMSELVES AT DEDICATED AND INTEGRATED ONLINE PORTAL FOR MEAT EXPORTS DEVELOPED BY APEDA. 5.THE EXPORT WILL HOWEVER BE SUBJECT TO THE FOREIGN TRADE POLICY, AS ISSUED/AMENDED BY DGFT FROM TIME TO TIME.REF DGFT NOTF NO 03/2023 DTD 06-04-23*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free under DGFT 34/2024-25 of 1 Oct 2024.
Condition: Exports shall be subject to Policy Condition 8 of this Chapter.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0206 80, and China's below.

China: the same goods (0206 80)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 0206 80. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
0206.80.00.10	Edible 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
0206.80.00.90	Fresh 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

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.

Every Chinese code in full

0206.80.00Other fresh or chilled offal (excluding bovine and swine offal)

0206.80.00.10Edible offal of sheep, fresh or chilled鲜或冷的羊杂碎

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 70%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

RImported food hygiene inspection进口食品卫生监督检验
SExported food hygiene inspection出口食品卫生监督检验
PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Prepared or preserved (fresh, chilled or frozen)制作或保存方法(鲜、冷、冻)
3.Type (tongue, liver, heart tube, tendon plate, etc.)种类(舌、肝、心管、板筋等)
4.Packing specifications包装规格
5.Factory number厂号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

0206800010101Fresh or chilled edible offal of sheep or goats (sheep guts for feed)鲜或冷的羊杂碎(饲料用绵羊肠)
0206800010102Edible offal of sheep or goats, fresh or chilled (sheep abomasum for feed)鲜或冷的羊杂碎(饲料用绵羊真胃(绵羊肚))
0206800010103Fresh or chilled edible offal of sheep (sheep omasum for feed)鲜或冷的羊杂碎(饲料用绵羊瓣胃(绵羊百叶))
0206800010104Offal of sheep or goats, fresh or chilled (sheep reticulum for feed)鲜或冷的羊杂碎(饲料用绵羊网胃)
0206800010105Offal of sheep or goats, fresh or chilled (sheep rumen for feed)鲜或冷的羊杂碎(饲料用绵羊瘤胃)
0206800010106Fresh or chilled edible offal of sheep or goats (sheep hearts for feed)鲜或冷的羊杂碎(饲料用绵羊心)
0206800010107Fresh or chilled edible offal of sheep or goats (sheep livers for feed)鲜或冷的羊杂碎(饲料用绵羊肝)
0206800010108Fresh or chilled edible offal of sheep or goats (sheep lungs for feed)鲜或冷的羊杂碎(饲料用绵羊肺)
0206800010109Fresh or chilled edible offal of sheep or goats (sheep kidneys for feed)鲜或冷的羊杂碎(饲料用绵羊肾)
0206800010110Offal of sheep or goats, fresh or chilled (other sheep offal for feed)鲜或冷的羊杂碎(饲料用其他绵羊杂碎)
0206800010111Fresh or chilled edible offal of sheep or goats (goat guts for feed)鲜或冷的羊杂碎(饲料用山羊肠)
0206800010112Edible offal of sheep or goats, fresh or chilled (goat abomasum for feed)鲜或冷的羊杂碎(饲料用山羊真胃(山羊肚))
0206800010113Fresh or chilled edible offal of goats (goat omasum for feed)鲜或冷的羊杂碎(饲料用山羊瓣胃(山羊百叶))
0206800010114Offal of sheep or goats, fresh or chilled (goat reticulum for feed)鲜或冷的羊杂碎(饲料用山羊网胃)
0206800010115Offal of sheep or goats, fresh or chilled (goat rumen for feed)鲜或冷的羊杂碎(饲料用山羊瘤胃)
0206800010116Fresh or chilled edible offal of sheep or goats (goat hearts for feed)鲜或冷的羊杂碎(饲料用山羊心)
0206800010117Fresh or chilled edible offal of sheep or goats (goat livers for feed)鲜或冷的羊杂碎(饲料用山羊肝)
0206800010118Fresh or chilled edible offal of sheep or goats (goat lungs for feed)鲜或冷的羊杂碎(饲料用山羊肺)
0206800010119Fresh or chilled edible offal of sheep or goats (goat kidneys for feed)鲜或冷的羊杂碎(饲料用山羊肾)
0206800010120Offal of sheep or goats, fresh or chilled (other goat offal for feed)鲜或冷的羊杂碎(饲料用其他山羊杂碎)
0206800010121Edible offal of sheep or goats, fresh or chilled (fresh sheep hearts)鲜或冷的羊杂碎(鲜的绵羊心)
0206800010122Fresh or chilled edible offal of sheep (chilled sheep hearts)鲜或冷的羊杂碎(冷藏绵羊心)
0206800010123Edible offal of sheep or goats, fresh or chilled (fresh sheep livers)鲜或冷的羊杂碎(鲜的绵羊肝)
0206800010124Fresh or chilled edible offal of sheep (chilled sheep livers)鲜或冷的羊杂碎(冷藏绵羊肝)
0206800010125Edible offal of sheep or goats, fresh or chilled (fresh sheep lungs)鲜或冷的羊杂碎(鲜的绵羊肺)
0206800010126Fresh or chilled edible offal of sheep (chilled sheep lungs)鲜或冷的羊杂碎(冷藏绵羊肺)
0206800010127Edible offal of sheep or goats, fresh or chilled (fresh sheep kidneys)鲜或冷的羊杂碎(鲜的绵羊肾)
0206800010128Fresh or chilled edible offal of sheep (chilled sheep kidneys)鲜或冷的羊杂碎(冷藏绵羊肾)
0206800010129Edible offal of sheep or goats, fresh or chilled (fresh sheep tongues)鲜或冷的羊杂碎(鲜的绵羊舌)
0206800010130Fresh or chilled edible offal of sheep (chilled sheep tongues)鲜或冷的羊杂碎(冷藏绵羊舌)
0206800010131Fresh or chilled edible offal of sheep or goats (fresh sheep testicles)鲜或冷的羊杂碎(鲜的绵羊睾丸)
0206800010132Fresh or chilled edible offal of sheep or goats (chilled sheep testicles)鲜或冷的羊杂碎(冷藏绵羊睾丸)
0206800010133Edible offal of sheep or goats, fresh or chilled (fresh sheep feet)鲜或冷的羊杂碎(鲜的绵羊蹄)
0206800010134Edible offal of sheep or goats, fresh or chilled (chilled sheep's feet)鲜或冷的羊杂碎(冷藏绵羊蹄)
0206800010135Fresh or chilled edible offal of sheep or goats (fresh heads and cuts thereof of sheep)鲜或冷的羊杂碎(鲜的绵羊头及头块)
0206800010136Fresh or chilled edible offal of sheep or goats (chilled heads and cuts thereof of sheep)鲜或冷的羊杂碎(冷藏绵羊头及头块)
0206800010137Edible offal of sheep or goats, fresh or chilled (fresh sheep trotters)鲜或冷的羊杂碎(鲜的绵羊脚)
0206800010138Fresh or chilled edible offal of sheep (chilled sheep feet)鲜或冷的羊杂碎(冷藏绵羊脚)
0206800010139Fresh or chilled edible offal of sheep or goats (fresh other sheep offal)鲜或冷的羊杂碎(鲜的其他绵羊杂碎)
0206800010140Fresh or chilled edible offal of sheep or goats (chilled other sheep offal)鲜或冷的羊杂碎(冷藏其他绵羊杂碎)
0206800010141Edible offal of sheep or goats, fresh or chilled (fresh goat hearts)鲜或冷的羊杂碎(鲜的山羊心)
0206800010142Fresh or chilled edible offal of sheep (chilled goat hearts)鲜或冷的羊杂碎(冷藏山羊心)
0206800010143Edible offal of sheep or goats, fresh or chilled (fresh goat livers)鲜或冷的羊杂碎(鲜的山羊肝)
0206800010144Fresh or chilled edible offal of sheep (chilled goat livers)鲜或冷的羊杂碎(冷藏山羊肝)
0206800010145Edible offal of sheep or goats, fresh or chilled (fresh goat lungs)鲜或冷的羊杂碎(鲜的山羊肺)
0206800010146Fresh or chilled edible offal of sheep (chilled goat lungs)鲜或冷的羊杂碎(冷藏山羊肺)
0206800010147Edible offal of sheep or goats, fresh or chilled (fresh goat kidneys)鲜或冷的羊杂碎(鲜的山羊肾)
0206800010148Fresh or chilled edible offal of sheep (chilled goat kidneys)鲜或冷的羊杂碎(冷藏山羊肾)
0206800010149Edible offal of sheep or goats, fresh or chilled (fresh goat tongues)鲜或冷的羊杂碎(鲜的山羊舌)
0206800010150Fresh or chilled edible offal of sheep (chilled goat tongues)鲜或冷的羊杂碎(冷藏山羊舌)
0206800010151Fresh or chilled edible offal of sheep or goats (fresh goat testicles)鲜或冷的羊杂碎(鲜的山羊睾丸)
0206800010152Fresh or chilled edible offal of sheep or goats (chilled goat testicles)鲜或冷的羊杂碎(冷藏山羊睾丸)
0206800010153Edible offal of sheep or goats, fresh or chilled (fresh goat feet)鲜或冷的羊杂碎(鲜的山羊蹄)
0206800010154Fresh or chilled edible offal of sheep (chilled goat feet)鲜或冷的羊杂碎(冷藏山羊蹄)
0206800010155Fresh or chilled edible offal of sheep or goats (fresh heads and cuts thereof of goats)鲜或冷的羊杂碎(鲜的山羊头及头块)
0206800010156Fresh or chilled edible offal of sheep or goats (chilled heads and cuts thereof of goats)鲜或冷的羊杂碎(冷藏山羊头及头块)
0206800010157Fresh or chilled edible offal of sheep or goats (fresh other goat offal)鲜或冷的羊杂碎(鲜的其他山羊杂碎)
0206800010158Fresh or chilled edible offal of sheep or goats (chilled other goat offal)鲜或冷的羊杂碎(冷藏其他山羊杂碎)
0206800010159Fresh or chilled edible offal of sheep or goats (fresh wild goat hearts)鲜或冷的羊杂碎(鲜的野山羊心)
0206800010160Fresh or chilled edible offal of sheep or goats (chilled wild goat hearts)鲜或冷的羊杂碎(冷藏野山羊心)
0206800010161Fresh or chilled edible offal of sheep or goats (fresh wild goat livers)鲜或冷的羊杂碎(鲜的野山羊肝)
0206800010162Fresh or chilled edible offal of sheep or goats (chilled wild goat livers)鲜或冷的羊杂碎(冷藏野山羊肝)
0206800010163Fresh or chilled edible offal of sheep or goats (fresh wild goat lungs)鲜或冷的羊杂碎(鲜的野山羊肺)
0206800010164Fresh or chilled edible offal of sheep or goats (chilled wild goat lungs)鲜或冷的羊杂碎(冷藏野山羊肺)
0206800010165Fresh or chilled edible offal of sheep or goats (fresh wild goat kidneys)鲜或冷的羊杂碎(鲜的野山羊肾)
0206800010166Fresh or chilled edible offal of sheep or goats (chilled wild goat kidneys)鲜或冷的羊杂碎(冷藏野山羊肾)
0206800010167Offal of sheep, fresh or chilled (fresh wild goat tongues)鲜或冷的羊杂碎(鲜的野山羊舌)
0206800010168Fresh or chilled edible offal of sheep or goats (chilled wild goat tongues)鲜或冷的羊杂碎(冷藏野山羊舌)
0206800010169Offal of sheep or goats, fresh or chilled (fresh wild goat testicles)鲜或冷的羊杂碎(鲜的野山羊睾丸)
0206800010170Offal of sheep or goats, fresh or chilled (chilled wild goat testicles)鲜或冷的羊杂碎(冷藏野山羊睾丸)
0206800010171Fresh or chilled edible offal of sheep or goats (fresh wild goat feet)鲜或冷的羊杂碎(鲜的野山羊脚)
0206800010172Fresh or chilled edible offal of sheep or goats (chilled wild goat feet)鲜或冷的羊杂碎(冷藏野山羊脚)
0206800010173Fresh or chilled edible offal of sheep (fresh wild goat heads and cuts thereof)鲜或冷的羊杂碎(鲜的野山羊头及头块)
0206800010174Offal of sheep or goats, fresh or chilled (chilled heads and cuts of wild goats)鲜或冷的羊杂碎(冷藏野山羊头及头块)
0206800010175Offal of sheep or goats, fresh or chilled (fresh offal of other wild goats)鲜或冷的羊杂碎(鲜的其他野山羊杂碎)
0206800010176Offal of sheep or goats, fresh or chilled (chilled offal of other wild goats)鲜或冷的羊杂碎(冷藏其他野山羊杂碎)

0206.80.00.90Fresh or chilled offal of horses, asses, mules or hinnies鲜或冷的马、驴、骡杂碎

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 70%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

RImported food hygiene inspection进口食品卫生监督检验
SExported food hygiene inspection出口食品卫生监督检验
PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Prepared or preserved (fresh, chilled or frozen)制作或保存方法(鲜、冷、冻)
3.Type (tongue, liver, heart tube, tendon plate, etc.)种类(舌、肝、心管、板筋等)
4.Packing specifications包装规格
5.Factory number厂号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

0206800090101Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh horse hearts)鲜或冷的马、驴、骡杂碎(鲜的马心)
0206800090102Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled hearts of horses)鲜或冷的马、驴、骡杂碎(冷藏马心)
0206800090103Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh horse livers)鲜或冷的马、驴、骡杂碎(鲜的马肝)
0206800090104Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled horse liver)鲜或冷的马、驴、骡杂碎(冷藏马肝)
0206800090105Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh horse lungs)鲜或冷的马、驴、骡杂碎(鲜的马肺)
0206800090106Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled horse lung)鲜或冷的马、驴、骡杂碎(冷藏马肺)
0206800090107Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh horse kidneys)鲜或冷的马、驴、骡杂碎(鲜的马肾)
0206800090108Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled horse kidney)鲜或冷的马、驴、骡杂碎(冷藏马肾)
0206800090109Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh horse tongues)鲜或冷的马、驴、骡杂碎(鲜的马舌)
0206800090110Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled horse tongue)鲜或冷的马、驴、骡杂碎(冷藏马舌)
0206800090111Offal of horses, asses, mules or hinnies, fresh or chilled (fresh horse testicles)鲜或冷的马、驴、骡杂碎(鲜的马睾丸)
0206800090112Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled horse testicles)鲜或冷的马、驴、骡杂碎(冷藏马睾丸)
0206800090113Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh horse feet)鲜或冷的马、驴、骡杂碎(鲜的马脚)
0206800090114Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled horse feet)鲜或冷的马、驴、骡杂碎(冷藏马脚)
0206800090115Fresh heads and cuts of heads of horses鲜或冷的马、驴、骡杂碎(鲜的马头及头块)
0206800090116Chilled heads and cuts of heads of horses鲜或冷的马、驴、骡杂碎(冷藏马头及头块)
0206800090117Fresh edible offal of horses, n.e.s.鲜或冷的马、驴、骡杂碎(鲜的其他马杂碎)
0206800090118Chilled edible offal of horses, n.e.s.鲜或冷的马、驴、骡杂碎(冷藏其他马杂碎)
0206800090119Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild horse hearts)鲜或冷的马、驴、骡杂碎(鲜的野马心)
0206800090120Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild horse hearts)鲜或冷的马、驴、骡杂碎(冷藏野马心)
0206800090121Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild horse livers)鲜或冷的马、驴、骡杂碎(鲜的野马肝)
0206800090122Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild horse livers)鲜或冷的马、驴、骡杂碎(冷藏野马肝)
0206800090123Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild horse lungs)鲜或冷的马、驴、骡杂碎(鲜的野马肺)
0206800090124Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild horse lungs)鲜或冷的马、驴、骡杂碎(冷藏野马肺)
0206800090125Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild horse kidneys)鲜或冷的马、驴、骡杂碎(鲜的野马肾)
0206800090126Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild horse kidneys)鲜或冷的马、驴、骡杂碎(冷藏野马肾)
0206800090127Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild horse tongues)鲜或冷的马、驴、骡杂碎(鲜的野马舌)
0206800090128Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild horse tongues)鲜或冷的马、驴、骡杂碎(冷藏野马舌)
0206800090129Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh wild horse testicles)鲜或冷的马、驴、骡杂碎(鲜的野马睾丸)
0206800090130Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild horse testicles)鲜或冷的马、驴、骡杂碎(冷藏野马睾丸)
0206800090131Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild horse feet)鲜或冷的马、驴、骡杂碎(鲜的野马脚)
0206800090132Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild horse feet)鲜或冷的马、驴、骡杂碎(冷藏野马脚)
0206800090133Edible offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild horse heads and cuts thereof)鲜或冷的马、驴、骡杂碎(鲜的野马头及头块)
0206800090134Edible offal of horses, asses, mules or hinnies, fresh or chilled (chilled wild horse heads and cuts thereof)鲜或冷的马、驴、骡杂碎(冷藏野马头及头块)
0206800090135Edible offal of horses, asses, mules or hinnies, fresh or chilled (fresh other wild horse offal)鲜或冷的马、驴、骡杂碎(鲜的其他野马杂碎)
0206800090136Edible offal of horses, asses, mules or hinnies, fresh or chilled (chilled other wild horse offal)鲜或冷的马、驴、骡杂碎(冷藏其他野马杂碎)
0206800090137Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh ass hearts)鲜或冷的马、驴、骡杂碎(鲜的驴心)
0206800090138Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled ass heart)鲜或冷的马、驴、骡杂碎(冷藏驴心)
0206800090139Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh ass livers)鲜或冷的马、驴、骡杂碎(鲜的驴肝)
0206800090140Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled ass liver)鲜或冷的马、驴、骡杂碎(冷藏驴肝)
0206800090141Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh ass lungs)鲜或冷的马、驴、骡杂碎(鲜的驴肺)
0206800090142Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled ass lung)鲜或冷的马、驴、骡杂碎(冷藏驴肺)
0206800090143Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh ass kidneys)鲜或冷的马、驴、骡杂碎(鲜的驴肾)
0206800090144Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled ass kidney)鲜或冷的马、驴、骡杂碎(冷藏驴肾)
0206800090145Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh ass tongues)鲜或冷的马、驴、骡杂碎(鲜的驴舌)
0206800090146Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled ass tongue)鲜或冷的马、驴、骡杂碎(冷藏驴舌)
0206800090147Offal of horses, asses, mules or hinnies, fresh or chilled (fresh ass testicles)鲜或冷的马、驴、骡杂碎(鲜的驴睾丸)
0206800090148Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled ass testicles)鲜或冷的马、驴、骡杂碎(冷藏驴睾丸)
0206800090149Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh ass feet)鲜或冷的马、驴、骡杂碎(鲜的驴脚)
0206800090150Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled ass feet)鲜或冷的马、驴、骡杂碎(冷藏驴脚)
0206800090151Fresh heads and cuts of heads of asses鲜或冷的马、驴、骡杂碎(鲜的驴头及头块)
0206800090152Chilled heads and cuts of heads of asses鲜或冷的马、驴、骡杂碎(冷藏驴头及头块)
0206800090153Fresh edible offal of asses, n.e.s.鲜或冷的马、驴、骡杂碎(鲜的其他驴杂碎)
0206800090154Chilled edible offal of asses, n.e.s.鲜或冷的马、驴、骡杂碎(冷藏其他驴杂碎)
0206800090155Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild ass hearts)鲜或冷的马、驴、骡杂碎(鲜的野驴心)
0206800090156Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild ass hearts)鲜或冷的马、驴、骡杂碎(冷藏野驴心)
0206800090157Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild ass livers)鲜或冷的马、驴、骡杂碎(鲜的野驴肝)
0206800090158Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild ass livers)鲜或冷的马、驴、骡杂碎(冷藏野驴肝)
0206800090159Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild ass lungs)鲜或冷的马、驴、骡杂碎(鲜的野驴肺)
0206800090160Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild ass lungs)鲜或冷的马、驴、骡杂碎(冷藏野驴肺)
0206800090161Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild ass kidneys)鲜或冷的马、驴、骡杂碎(鲜的野驴肾)
0206800090162Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild ass kidneys)鲜或冷的马、驴、骡杂碎(冷藏野驴肾)
0206800090163Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild ass tongues)鲜或冷的马、驴、骡杂碎(鲜的野驴舌)
0206800090164Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild ass tongues)鲜或冷的马、驴、骡杂碎(冷藏野驴舌)
0206800090165Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh wild ass testicles)鲜或冷的马、驴、骡杂碎(鲜的野驴睾丸)
0206800090166Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild ass testicles)鲜或冷的马、驴、骡杂碎(冷藏野驴睾丸)
0206800090167Offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild ass feet)鲜或冷的马、驴、骡杂碎(鲜的野驴脚)
0206800090168Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled wild ass feet)鲜或冷的马、驴、骡杂碎(冷藏野驴脚)
0206800090169Edible offal of horses, asses, mules or hinnies, fresh or chilled (fresh wild ass heads and cuts thereof)鲜或冷的马、驴、骡杂碎(鲜的野驴头及头块)
0206800090170Edible offal of horses, asses, mules or hinnies, fresh or chilled (chilled wild ass heads and cuts thereof)鲜或冷的马、驴、骡杂碎(冷藏野驴头及头块)
0206800090171Edible offal of horses, asses, mules or hinnies, fresh or chilled (fresh other wild ass offal)鲜或冷的马、驴、骡杂碎(鲜的其他野驴杂碎)
0206800090172Edible offal of horses, asses, mules or hinnies, fresh or chilled (chilled other wild ass offal)鲜或冷的马、驴、骡杂碎(冷藏其他野驴杂碎)
0206800090173Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh mule hearts)鲜或冷的马、驴、骡杂碎(鲜的骡心)
0206800090174Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled mule heart)鲜或冷的马、驴、骡杂碎(冷藏骡心)
0206800090175Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh mule liver)鲜或冷的马、驴、骡杂碎(鲜的骡肝)
0206800090176Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled mule liver)鲜或冷的马、驴、骡杂碎(冷藏骡肝)
0206800090177Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh mule lung)鲜或冷的马、驴、骡杂碎(鲜的骡肺)
0206800090178Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled mule lung)鲜或冷的马、驴、骡杂碎(冷藏骡肺)
0206800090179Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh mule kidney)鲜或冷的马、驴、骡杂碎(鲜的骡肾)
0206800090180Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled mule kidney)鲜或冷的马、驴、骡杂碎(冷藏骡肾)
0206800090181Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh mule tongue)鲜或冷的马、驴、骡杂碎(鲜的骡舌)
0206800090182Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled mule tongues)鲜或冷的马、驴、骡杂碎(冷藏骡舌)
0206800090183Offal of horses, asses, mules or hinnies, fresh or chilled (fresh mule testicles)鲜或冷的马、驴、骡杂碎(鲜的骡睾丸)
0206800090184Offal of horses, asses, mules or hinnies, fresh or chilled (chilled mule testicles)鲜或冷的马、驴、骡杂碎(冷藏骡睾丸)
0206800090185Fresh or chilled edible offal of horses, asses, mules or hinnies (fresh mule feet)鲜或冷的马、驴、骡杂碎(鲜的骡脚)
0206800090186Fresh or chilled edible offal of horses, asses, mules or hinnies (chilled mule feet)鲜或冷的马、驴、骡杂碎(冷藏骡脚)
0206800090187Fresh heads and cuts of heads of mules or hinnies鲜或冷的马、驴、骡杂碎(鲜的骡头及头块)
0206800090188Chilled heads and cuts of heads of mules or hinnies鲜或冷的马、驴、骡杂碎(冷藏骡头及头块)
0206800090189Fresh edible offal of mules or hinnies, n.e.s.鲜或冷的马、驴、骡杂碎(鲜的其他骡杂碎)
0206800090190Chilled edible offal of mules or hinnies, n.e.s.鲜或冷的马、驴、骡杂碎(冷藏其他骡杂碎)

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

Previous0206 80 10Of sheep or goats One level up0206 80Other, fresh or chilled Next0206 90 10Of sheep or goats

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 19 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

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.