HS Code for Frozen Beef (Chapter 0202)
Frozen bovine meat comes as carcasses, quarters, or boneless cuts. Brazil, Australia, USA, India (buffalo) are top exporters. EUDR covers beef - the DDS chains back to the last-24-months rearing pasture area. Duty regimes are highly quota-managed (Hilton, GATT).
Sample 6-digit codes
| Code | Description |
|---|---|
| 0202.10 | Bovine carcasses and half-carcasses, frozen |
| 0202.20 | Other bovine cuts with bone in, frozen |
| 0202.30 | Boneless bovine, frozen |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 12.8% + EUR 176.8-303.4/100kg Ad valorem + specific; Hilton quota + Mercosur negotiation; EUDR from 2025. |
| United Kingdom | Similar to EU with UK quotas |
| Japan | 38.5% TPP/CPTPP FTA reduced rates for members. |
| South Korea | 16-40% KORUS FTA phasing to 0%. |
Numerical Example: 27 MT frozen boneless beef (1 x 40ft reefer), FOB Santos USD 4,800/MT, CIF Hamburg
27 MT frozen boneless beef (1 x 40ft reefer), FOB Santos USD 4,800/MT, CIF Hamburg. Run your own numbers in the Import Duty & Tax calculator.
- · EUDR Annex I - cattle products.
- · EU regulation 853/2004 hygiene and 854/2004 official controls.
- · IUU-adjacent geolocation - Brazilian JBS/Marfrig chain of custody.
- · Halal / Kosher certification for many destinations.
- · Bilateral SPS agreements - FMD-free status required for many buyers.
- · Brazil
- · United States
- · Australia
- · India (buffalo carabeef)
- · Argentina
Frequently asked questions
The Hilton quota is a WTO TRQ allowing 45,000 MT/yr of premium beef into EU at 20% duty (vs 40-70% MFN). Argentine, Brazilian, Uruguayan, Australian, US allocations. Physical quota certificates are traded on secondary markets USD 4,000-8,000/MT.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to meat (HS 0202) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.