HS 0202 · Meat and edible offal
Beef, frozen
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU charges 7.5% on Mercosur frozen beef within a tariff-rate quota and keeps the full duty outside it (inside the WTO Hilton quota the duty is now zero); Brazil's duty on EU frozen beef is up to 8% today and reaches zero by 2034.
Rates at a glance
Into the EU from Mercosur
8 tariff linesPreferential duty 2026
12.8%
plus specific duties on 8 lines
Duty-free on all phased lines by
No phase-out
Agreement base rate
12.8%
plus specific duties on 8 lines
Applied MFN rate today
12.8%
Into Brazil from the EU
5 tariff linesPreferential duty 2026
0–8%
Duty-free on all phased lines by
2034
Agreement base rate
10–12%
Applied MFN rate today
0–9%
Work out the duty on your shipment
Opens the calculator with heading 0202 and the corridor filled in.
About this product
Frozen beef, including beef for processing, has its own EU quota, separate from the chilled beef one. Outside the quota the EU keeps its full duty, which combines a percentage with an amount per weight. Mercosur phases out its duty on European frozen beef, and one line is free as soon as the agreement applies.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
Nothing to phase out in this direction: every line is already duty-free, excluded or only covered by a quota.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–8% | 1 / 5 |
| 2027 | 0–7% | 1 / 5 |
| 2028 | 0–6% | 1 / 5 |
| 2029 | 0–5% | 1 / 5 |
| 2030 | 0–3.9% | 1 / 5 |
| 2031 | 0–2.9% | 1 / 5 |
| 2032 | 0–1.9% | 1 / 5 |
| 2033 | 0–0.9% | 1 / 5 |
| 2034 | 0% | 5 / 5 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- BF2× 8
EU → Mercosur
- 8× 4
- 10× 1
Tariff-rate quotas
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 10–12% | 0–9% | 0–8% | 2034 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 10–12% | 9–10.8% | 8–9.8% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 10–12% | 9–10.8% | 8–9.8% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 10–12% | 9–10.8% | 8–9.8% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 8 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0202 10 00 | Frozen bovine carcases and half-carcases | BF2 | 12.8% + 176.80 EUR/100 kg/net | 12.8% + 176.80 EUR/100 kg/net | 12.8% + 176.80 EUR/100 kg/netIn quota: 7.5% | 12.8% + 176.80 EUR/100 kg/net |
| 0202 20 10 | Frozen "compensated" bovine quarters, with bone in | BF2 | 12.8% + 176.80 EUR/100 kg/net | 12.8% + 176.80 EUR/100 kg/net | 12.8% + 176.80 EUR/100 kg/netIn quota: 7.5% | 12.8% + 176.80 EUR/100 kg/net |
| 0202 20 30 | Frozen unseparated or separated bovine forequarters, with bone in | BF2 | 12.8% + 141.40 EUR/100 kg/net | 12.8% + 141.40 EUR/100 kg/net | 12.8% + 141.40 EUR/100 kg/netIn quota: 7.5% | 12.8% + 141.40 EUR/100 kg/net |
| 0202 20 50 | Frozen unseparated or separated bovine hindquarters, with bone in | BF2 | 12.8% + 221.10 EUR/100 kg/net | 12.8% + 221.10 EUR/100 kg/net | 12.8% + 221.10 EUR/100 kg/netIn quota: 7.5% | 12.8% + 221.10 EUR/100 kg/net |
| 0202 20 90 | Frozen bovine cuts, with bone in (excl. carcases and half-carcases, "compensated" quarters, forequarters and hindquarters) | BF2 | 12.8% + 265.30 EUR/100 kg/net | 12.8% + 265.30 EUR/100 kg/net | 12.8% + 265.30 EUR/100 kg/netIn quota: 7.5% | 12.8% + 265.30 EUR/100 kg/net |
| 0202 30 10 | Frozen bovine boneless forequarters, whole or cut in max. 5 pieces, each quarter in 1 block; "compensated" quarters in 2 blocks, one containing the forequarter, whole or cut in max. 5 pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece | BF2 | 12.8% + 221.10 EUR/100 kg/net | 12.8% + 221.10 EUR/100 kg/net | 12.8% + 221.10 EUR/100 kg/netIn quota: 7.5% | 12.8% + 221.10 EUR/100 kg/net |
| 0202 30 50 | Frozen bovine boneless crop, chuck and blade and brisket cuts | BF2 | 12.8% + 221.10 EUR/100 kg/net | 12.8% + 221.10 EUR/100 kg/net | 12.8% + 221.10 EUR/100 kg/netIn quota: 7.5% | 12.8% + 221.10 EUR/100 kg/net |
| 0202 30 90 | Frozen bovine boneless meat (excl. forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block "compensated" quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece, crop, chuck and blade and brisket cuts) | BF2 | 12.8% + 304.10 EUR/100 kg/net | 12.8% + 304.10 EUR/100 kg/net | 12.8% + 304.10 EUR/100 kg/netIn quota: 7.5% | 12.8% + 304.10 EUR/100 kg/net |
Into Brazil from the EU: 5 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0202 10 00 | Frozen bovine carcases and half-carcases | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0202 20 10 | Frozen forequarters of bovines, with bone in, frozen | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0202 20 20 | Frozen hindquarter of bovines, with bone in, frozen | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0202 20 90 | Other frozen bovine cuts | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0202 30 00 | Frozen bovine meat, boneless | 10 | 12% | Free | Free | Freefrom 2036 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.