Tariff item · Chapter 02 · Section I, Live animals
HS 0206 90 90Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: other
Meat and edible meat offal › Other, frozen
- 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
- 18%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| 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
| 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
| 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
| 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)
| 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 90, and China's below.
China: the same goods (0206 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 0206 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 0206.90.00.10 | Frozen ovine offal冻藏的羊杂碎 | 18%MFN rate (no APTA concession on this line) | 18% | 9% | 9% | 7ABRSPQ |
| 0206.90.00.90 | Frozen 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.
Every Chinese code in full
0206.90.00Other frozen edible offal (excluding bovine and swine offal)
0206.90.00.10Frozen ovine offal冻藏的羊杂碎
- Unit
- kg
- MFN import duty
- 18%
- 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
- 7Automatic import licence自动进口许可证
- 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%
- Pakistan
- 14.4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 14.4%
- Ecuador
- 7.2%
- Serbia
- 12.6%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 13.5%
- Brunei
- 12%
- Cambodia
- 12%
- South Korea
- 12%
- Laos
- 12%
- Malaysia
- 12%
- New Zealand
- 14.4%
- Singapore
- 12%
- Thailand
- 12%
- Vietnam
- 12%
- Japan
- 12.4%
- Indonesia
- 12%
- Philippines
- 12%
- Myanmar
- 12%
CIQ codes
- 0206900010101Frozen edible offal of sheep (intestines of sheep, for feed)冻藏的羊杂碎(饲料用绵羊肠)
- 0206900010102Frozen sheep offal (sheep abomasum (sheep tripe) for feed)冻藏的羊杂碎(饲料用绵羊真胃(绵羊肚))
- 0206900010103Frozen edible offal of sheep or goats (sheep omasum for feed)冻藏的羊杂碎(饲料用绵羊瓣胃(绵羊百叶))
- 0206900010104Frozen edible offal of sheep (sheep reticulum for feed)冻藏的羊杂碎(饲料用绵羊网胃)
- 0206900010105Frozen edible offal of sheep (sheep rumen for feed)冻藏的羊杂碎(饲料用绵羊瘤胃)
- 0206900010106Frozen edible offal of sheep (hearts of sheep, for feed)冻藏的羊杂碎(饲料用绵羊心)
- 0206900010107Frozen edible offal of sheep (livers of sheep, for feed)冻藏的羊杂碎(饲料用绵羊肝)
- 0206900010108Frozen edible offal of sheep (lungs of sheep, for feed)冻藏的羊杂碎(饲料用绵羊肺)
- 0206900010109Frozen edible offal of sheep (kidneys of sheep, for feed)冻藏的羊杂碎(饲料用绵羊肾)
- 0206900010110Frozen edible offal of sheep or goats (other sheep offal for feed)冻藏的羊杂碎(饲料用其他绵羊杂碎)
- 0206900010111Frozen edible offal of goats (intestines of goats, for feed)冻藏的羊杂碎(饲料用山羊肠)
- 0206900010112Frozen sheep offal (goat abomasum (goat tripe) for feed)冻藏的羊杂碎(饲料用山羊真胃(山羊肚))
- 0206900010113Frozen edible offal of sheep or goats (goat omasum for feed)冻藏的羊杂碎(饲料用山羊瓣胃(山羊百叶))
- 0206900010114Frozen edible offal of sheep (goat reticulum for feed)冻藏的羊杂碎(饲料用山羊网胃)
- 0206900010115Frozen edible offal of sheep (goat rumen for feed)冻藏的羊杂碎(饲料用山羊瘤胃)
- 0206900010116Frozen edible offal of goats (hearts of goats, for feed)冻藏的羊杂碎(饲料用山羊心)
- 0206900010117Frozen edible offal of goats (livers of goats, for feed)冻藏的羊杂碎(饲料用山羊肝)
- 0206900010118Frozen edible offal of goats (lungs of goats, for feed)冻藏的羊杂碎(饲料用山羊肺)
- 0206900010119Frozen edible offal of goats (kidneys of goats, for feed)冻藏的羊杂碎(饲料用山羊肾)
- 0206900010120Frozen edible offal of sheep or goats (other goat offal for feed)冻藏的羊杂碎(饲料用其他山羊杂碎)
- 0206900010121Frozen edible offal of sheep (hearts)冻藏的羊杂碎(绵羊心)
- 0206900010122Frozen edible offal of sheep (livers)冻藏的羊杂碎(绵羊肝)
- 0206900010123Frozen edible offal of sheep (lungs)冻藏的羊杂碎(绵羊肺)
- 0206900010124Frozen edible offal of sheep (kidneys)冻藏的羊杂碎(绵羊肾)
- 0206900010125Frozen edible offal of sheep (tongues)冻藏的羊杂碎(绵羊舌)
- 0206900010126Frozen edible offal of sheep (sheep testicles)冻藏的羊杂碎(绵羊睾丸)
- 0206900010127Frozen edible offal of sheep (feet)冻藏的羊杂碎(绵羊蹄)
- 0206900010128Frozen edible offal of sheep (heads and cuts thereof, of sheep)冻藏的羊杂碎(绵羊头及头块)
- 0206900010129Frozen edible offal of sheep (other offal of sheep)冻藏的羊杂碎(其他绵羊杂碎)
- 0206900010130Frozen edible offal of sheep or goats (goat hearts)冻藏的羊杂碎(山羊心)
- 0206900010131Frozen edible offal of sheep or goats (goat livers)冻藏的羊杂碎(山羊肝)
- 0206900010132Frozen edible offal of sheep or goats (goat lungs)冻藏的羊杂碎(山羊肺)
- 0206900010133Frozen edible offal of goats (kidneys)冻藏的羊杂碎(山羊肾)
- 0206900010134Frozen edible offal of goats (tongues)冻藏的羊杂碎(山羊舌)
- 0206900010135Frozen edible offal of goats (goat testicles)冻藏的羊杂碎(山羊睾丸)
- 0206900010136Frozen edible offal of goats (feet)冻藏的羊杂碎(山羊蹄)
- 0206900010137Frozen edible offal of goats (heads and cuts thereof, of goats)冻藏的羊杂碎(山羊头及头块)
- 0206900010138Frozen edible offal of goats (other offal of goats)冻藏的羊杂碎(其他山羊杂碎)
- 0206900010139Frozen edible offal of wild sheep/goats (hearts)冻藏的羊杂碎(野羊心)
- 0206900010140Frozen edible offal of wild sheep/goats (livers)冻藏的羊杂碎(野羊肝)
- 0206900010141Frozen edible offal of wild sheep/goats (lungs)冻藏的羊杂碎(野羊肺)
- 0206900010142Frozen edible offal of wild sheep/goats (kidneys)冻藏的羊杂碎(野羊肾)
- 0206900010143Frozen edible offal of wild sheep/goats (tongues)冻藏的羊杂碎(野羊舌)
- 0206900010144Frozen edible offal of wild sheep (wild sheep testicles)冻藏的羊杂碎(野羊睾丸)
- 0206900010145Frozen edible offal of wild sheep/goats (feet)冻藏的羊杂碎(野羊蹄)
- 0206900010146Frozen edible offal of wild sheep/goats (heads and cuts thereof, of wild sheep/goats)冻藏的羊杂碎(野羊头及头块)
- 0206900010147Frozen edible offal of wild sheep/goats (other offal of wild sheep/goats)冻藏的羊杂碎(其他野羊杂碎)
- 0206900010148Frozen edible offal of sheep or goats (sheep hooves) (excluding hoof cases)冻藏的羊杂碎(绵羊蹄)(去除蹄匣)
- 0206900010149Frozen edible offal of sheep or goats (heads and cuts thereof of sheep) (frozen sheep cheek meat)冻藏的羊杂碎(绵羊头及头块)(冷冻绵羊脸颊肉)
- 0206900010151Frozen edible offal of sheep or goats (other offal of sheep) (frozen sheep penis)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊鞭)
- 0206900010152Frozen edible offal of sheep or goats (other sheep offal) (frozen sheep diaphragms)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊横膈膜)
- 0206900010153Frozen edible offal of sheep (other sheep offal) (frozen sheep tendons (excluding hoof tendons))冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊筋(不包括蹄筋))
- 0206900010154Frozen edible offal of sheep or goats (other offal of sheep) (frozen sheep tendons)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊筋)
- 0206900010155Frozen offal of sheep (other sheep offal) (frozen sheep tendon plate)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊板筋)
- 0206900010156Frozen edible offal of sheep or goats (other offal of sheep) (frozen sheep tails)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊尾)
- 0206900010157Frozen offal of sheep (other sheep offal) (frozen sheep cartilage excluding laryngeal/vocal cord cartilage)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊软骨不含喉/声带软骨)
- 0206900010158Frozen offal of sheep (other sheep offal) (frozen sheep esophagus)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊食管)
- 0206900010159Frozen edible offal of sheep or goats (other sheep offal) (frozen sheep arterial tubes)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊动脉管)
- 0206900010160Frozen offal of sheep (other sheep offal) (frozen sheep heart tube)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊心管)
- 0206900010161Frozen edible offal of sheep or goats (other offal of sheep) (frozen sheep bones)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊骨)
- 0206900010162Frozen edible offal of sheep (other sheep offal) (frozen sheep bone marrow)冻藏的羊杂碎(其他绵羊杂碎)(冷冻绵羊骨髓)
- 0206900010163Frozen edible offal of sheep or goats (goat hooves) (excluding hoof cases)冻藏的羊杂碎(山羊蹄)(去除蹄匣)
- 0206900010164Frozen edible offal of sheep or goats (heads and cuts thereof of goats) (frozen goat cheek meat)冻藏的羊杂碎(山羊头及头块)(冷冻山羊脸颊肉)
- 0206900010165Frozen edible offal of sheep or goats (other offal of goats) (frozen goat penis)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊鞭)
- 0206900010166Frozen edible offal of sheep or goats (other goat offal) (frozen goat diaphragms)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊横膈膜)
- 0206900010167Frozen offal of sheep or goats (other goat offal) (frozen goat tendons (excluding hoof tendons))冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊筋(不包括蹄筋))
- 0206900010168Frozen edible offal of sheep or goats (other offal of goats) (frozen goat tendons)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊筋)
- 0206900010169Frozen offal of sheep (other goat offal) (frozen goat tendon plate)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊板筋)
- 0206900010170Frozen edible offal of sheep or goats (other offal of goats) (frozen goat tails)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊尾)
- 0206900010171Frozen offal of goats (other goat offal) (frozen goat cartilage excluding laryngeal/vocal cord cartilage)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊软骨不含喉/声带软骨)
- 0206900010172Frozen offal of sheep (other goat offal) (frozen goat esophagus)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊食管)
- 0206900010173Frozen edible offal of sheep or goats (other goat offal) (frozen goat arterial tubes)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊动脉管)
- 0206900010174Frozen offal of sheep (other goat offal) (frozen goat heart tube)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊心管)
- 0206900010175Frozen edible offal of sheep or goats (other offal of goats) (frozen goat bones)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊骨)
- 0206900010176Frozen offal of sheep (other goat offal) (frozen goat bone marrow)冻藏的羊杂碎(其他山羊杂碎)(冷冻山羊骨髓)
- 0206900010177Frozen sheep offal (frozen sheep heads for pet food processing)冻藏的羊杂碎(宠物食品加工用冷冻绵羊头)
- 0206900010178Frozen sheep offal (frozen sheep hooves for pet food processing)冻藏的羊杂碎(宠物食品加工用冷冻绵羊蹄)
0206.90.00.90Frozen edible offal of horses, asses, mules or hinnies冻藏的马、驴、骡杂碎
- Unit
- kg
- MFN import duty
- 18%
- 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%
- Pakistan
- 14.4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 14.4%
- Ecuador
- 7.2%
- Serbia
- 12.6%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 13.5%
- Brunei
- 12%
- Cambodia
- 12%
- South Korea
- 12%
- Laos
- 12%
- Malaysia
- 12%
- New Zealand
- 14.4%
- Singapore
- 12%
- Thailand
- 12%
- Vietnam
- 12%
- Japan
- 12.4%
- Indonesia
- 12%
- Philippines
- 12%
- Myanmar
- 12%
CIQ codes
- 0206900090101Frozen edible offal of horses, asses or mules (hearts of horses)冻藏的马、驴、骡杂碎(马心)
- 0206900090102Frozen edible offal of horses, asses or mules (livers of horses)冻藏的马、驴、骡杂碎(马肝)
- 0206900090103Frozen edible offal of horses, asses or mules (lungs of horses)冻藏的马、驴、骡杂碎(马肺)
- 0206900090104Frozen edible offal of horses, asses or mules (kidneys of horses)冻藏的马、驴、骡杂碎(马肾)
- 0206900090105Frozen edible offal of horses, asses or mules (tongues of horses)冻藏的马、驴、骡杂碎(马舌)
- 0206900090106Frozen edible offal of horses, asses, mules (horse testicles)冻藏的马、驴、骡杂碎(马睾丸)
- 0206900090107Frozen edible offal of horses, asses or mules (feet of horses)冻藏的马、驴、骡杂碎(马脚)
- 0206900090108Frozen edible offal of horses, asses, mules or hinnies (horse heads and cuts thereof)冻藏的马、驴、骡杂碎(马头及头块)
- 0206900090109Frozen edible offal of horses, asses, mules or hinnies (other horse offal)冻藏的马、驴、骡杂碎(其他马杂碎)
- 0206900090110Frozen edible offal of horses, asses, mules (wild horse heart)冻藏的马、驴、骡杂碎(野马心)
- 0206900090111Frozen edible offal of horses, asses, mules (wild horse liver)冻藏的马、驴、骡杂碎(野马肝)
- 0206900090112Frozen edible offal of horses, asses, mules (wild horse lung)冻藏的马、驴、骡杂碎(野马肺)
- 0206900090113Frozen edible offal of horses, asses, mules (wild horse kidney)冻藏的马、驴、骡杂碎(野马肾)
- 0206900090114Frozen edible offal of horses, asses, mules (wild horse tongue)冻藏的马、驴、骡杂碎(野马舌)
- 0206900090115Edible offal of horses, asses, mules or hinnies, frozen (wild horse testicles)冻藏的马、驴、骡杂碎(野马睾丸)
- 0206900090116Frozen edible offal of horses, asses, mules (wild horse feet)冻藏的马、驴、骡杂碎(野马脚)
- 0206900090117Frozen offal of horses, asses, mules (wild horse heads and cuts thereof)冻藏的马、驴、骡杂碎(野马头及头块)
- 0206900090118Frozen offal of horses, asses, mules (other wild horse offal)冻藏的马、驴、骡杂碎(其他野马杂碎)
- 0206900090119Frozen edible offal of horses, asses or mules (hearts of asses)冻藏的马、驴、骡杂碎(驴心)
- 0206900090120Frozen edible offal of horses, asses or mules (livers of asses)冻藏的马、驴、骡杂碎(驴肝)
- 0206900090121Frozen edible offal of horses, asses or mules (lungs of asses)冻藏的马、驴、骡杂碎(驴肺)
- 0206900090122Frozen edible offal of horses, asses or mules (kidneys of asses)冻藏的马、驴、骡杂碎(驴肾)
- 0206900090123Frozen edible offal of horses, asses or mules (tongues of asses)冻藏的马、驴、骡杂碎(驴舌)
- 0206900090124Frozen edible offal of horses, asses, mules or hinnies (ass testicles)冻藏的马、驴、骡杂碎(驴睾丸)
- 0206900090125Frozen edible offal of horses, asses or mules (feet of asses)冻藏的马、驴、骡杂碎(驴脚)
- 0206900090126Frozen edible offal of horses, asses, mules or hinnies (heads and cuts thereof of asses)冻藏的马、驴、骡杂碎(驴头及头块)
- 0206900090127Frozen edible offal of horses, asses, mules or hinnies (other ass offal)冻藏的马、驴、骡杂碎(其他驴杂碎)
- 0206900090128Frozen edible offal of horses, asses, mules (wild ass heart)冻藏的马、驴、骡杂碎(野驴心)
- 0206900090129Frozen edible offal of horses, asses, mules (wild ass liver)冻藏的马、驴、骡杂碎(野驴肝)
- 0206900090130Frozen edible offal of horses, asses, mules (wild ass lung)冻藏的马、驴、骡杂碎(野驴肺)
- 0206900090131Frozen edible offal of horses, asses, mules (wild ass kidney)冻藏的马、驴、骡杂碎(野驴肾)
- 0206900090132Frozen edible offal of horses, asses, mules (wild ass tongue)冻藏的马、驴、骡杂碎(野驴舌)
- 0206900090133Edible offal of horses, asses, mules or hinnies, frozen (wild donkey testicles)冻藏的马、驴、骡杂碎(野驴睾丸)
- 0206900090134Frozen edible offal of horses, asses, mules (wild ass feet)冻藏的马、驴、骡杂碎(野驴脚)
- 0206900090135Frozen offal of horses, asses, mules (wild ass heads and cuts thereof)冻藏的马、驴、骡杂碎(野驴头及头块)
- 0206900090136Frozen offal of horses, asses, mules (other wild ass offal)冻藏的马、驴、骡杂碎(其他野驴杂碎)
- 0206900090137Frozen edible offal of horses, asses or mules (hearts of mules)冻藏的马、驴、骡杂碎(骡心)
- 0206900090138Frozen edible offal of horses, asses or mules (livers of mules)冻藏的马、驴、骡杂碎(骡肝)
- 0206900090139Frozen edible offal of horses, asses or mules (lungs of mules)冻藏的马、驴、骡杂碎(骡肺)
- 0206900090140Frozen edible offal of horses, asses or mules (kidneys of mules)冻藏的马、驴、骡杂碎(骡肾)
- 0206900090141Frozen edible offal of horses, asses or mules (tongues of mules)冻藏的马、驴、骡杂碎(骡舌)
- 0206900090142Frozen edible offal of horses, asses, mules or hinnies (mule testicles)冻藏的马、驴、骡杂碎(骡睾丸)
- 0206900090143Frozen edible offal of horses, asses or mules (feet of mules)冻藏的马、驴、骡杂碎(骡脚)
- 0206900090144Frozen edible offal of horses, asses, mules or hinnies (heads and cuts thereof of mules)冻藏的马、驴、骡杂碎(骡头及头块)
- 0206900090145Frozen edible offal of horses, asses, mules or hinnies (other mule offal)冻藏的马、驴、骡杂碎(其他骡杂碎)
- 0206900090146Frozen offal of horses, asses, mules (other ass offal, ass hides)冻藏的马、驴、骡杂碎(其他驴杂碎,驴皮)
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
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 18 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.