Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 0204 · Meat and edible offal

Sheep and goat meat

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU has left Mercosur sheep and goat meat out of its tariff cuts, so the full duty stays; Brazil's duty on EU sheep and goat meat is 8% today and reaches zero by 2034.

Rates at a glance

Into the EU from Mercosur

27 tariff lines

Preferential duty 2026

12.8%

plus specific duties on 27 lines

Duty-free on all phased lines by

No phase-out

Agreement base rate

12.8%

plus specific duties on 27 lines

Applied MFN rate today

12.8%

Into Brazil from the EU

9 tariff lines

Preferential duty 2026

8%

Duty-free on all phased lines by

2034

Agreement base rate

10%

Applied MFN rate today

9%

Work out the duty on your shipment

Opens the calculator with heading 0204 and the corridor filled in.

Calculate Mercosur → EUCalculate EU → Mercosur

About this product

Lamb and goat meat are sensitive for EU farmers, and the agreement leaves every line here out of the EU's tariff cuts. Mercosur, on the other hand, removes its duty on European lamb over a medium schedule. If you ship lamb to Europe, the agreement doesn't change what you pay.

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.

Highest preferential ad valorem duty by year, 0204EU → Mercosur: 8% in 2026 to 0% in 2034. The table below has the same figures.0%5%10%202620272028202920302031203220332034
EU → Mercosur

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

Into Brazil from the EU
YearAd valorem dutyLines duty-free
20268%0 / 9
20277%0 / 9
20286%0 / 9
20295%0 / 9
20303.9%0 / 9
20312.9%0 / 9
20321.9%0 / 9
20330.9%0 / 9
20340%9 / 9

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

  • E× 27

EU → Mercosur

  • 8× 9

Tariff-rate quotas

No tariff-rate quota applies to this heading.

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.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil10%9%8%2034Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina10%9%8%2034Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay10%9%8%2034Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay10%9%8%2034Paraguay 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: 27 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
0204 10 00Fresh or chilled lamb carcases and half-carcasesE12.8% + 171.30 EUR/100 kg/net12.8% + 171.30 EUR/100 kg/net12.8% + 171.30 EUR/100 kg/net12.8% + 171.30 EUR/100 kg/net
0204 21 00Fresh or chilled sheep carcases and half-carcases (excl. lambs)E12.8% + 171.30 EUR/100 kg/net12.8% + 171.30 EUR/100 kg/net12.8% + 171.30 EUR/100 kg/net12.8% + 171.30 EUR/100 kg/net
0204 22 10Fresh or chilled sheep short forequartersE12.8% + 119.90 EUR/100 kg/net12.8% + 119.90 EUR/100 kg/net12.8% + 119.90 EUR/100 kg/net12.8% + 119.90 EUR/100 kg/net
0204 22 30Fresh or chilled sheep chines and/or best endsE12.8% + 188.50 EUR/100 kg/net12.8% + 188.50 EUR/100 kg/net12.8% + 188.50 EUR/100 kg/net12.8% + 188.50 EUR/100 kg/net
0204 22 50Fresh or chilled sheep legsE12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net
0204 22 90Fresh or chilled cuts of sheep, with bone in (excl. carcases and half-carcases, short forequarters, chines and/or best ends, and legs)E12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net
0204 23 00Fresh or chilled boneless cuts of sheepE12.8% + 311.80 EUR/100 kg/net12.8% + 311.80 EUR/100 kg/net12.8% + 311.80 EUR/100 kg/net12.8% + 311.80 EUR/100 kg/net
0204 30 00Frozen lamb carcases and half-carcasesE12.8% + 128.80 EUR/100 kg/net12.8% + 128.80 EUR/100 kg/net12.8% + 128.80 EUR/100 kg/net12.8% + 128.80 EUR/100 kg/net
0204 41 00Frozen sheep carcases and half-carcases (excl. lambs)E12.8% + 128.80 EUR/100 kg/net12.8% + 128.80 EUR/100 kg/net12.8% + 128.80 EUR/100 kg/net12.8% + 128.80 EUR/100 kg/net
0204 42 10Frozen sheep short forequartersE12.8% + 90.20 EUR/100 kg/net12.8% + 90.20 EUR/100 kg/net12.8% + 90.20 EUR/100 kg/net12.8% + 90.20 EUR/100 kg/net
0204 42 30Frozen sheep chines and/or best endsE12.8% + 141.70 EUR/100 kg/net12.8% + 141.70 EUR/100 kg/net12.8% + 141.70 EUR/100 kg/net12.8% + 141.70 EUR/100 kg/net
0204 42 50Frozen sheep legsE12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net
0204 42 90Frozen cuts of sheep, with bone in (excl. carcases and half-carcases, short forequarters, chines and/or best ends, and legs)E12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net
0204 43 10Frozen meat of lambs, bonelessE12.8% + 234.50 EUR/100 kg/net12.8% + 234.50 EUR/100 kg/net12.8% + 234.50 EUR/100 kg/net12.8% + 234.50 EUR/100 kg/net
0204 43 90Frozen meat of sheep, boneless (excl. lamb)E12.8% + 234.50 EUR/100 kg/net12.8% + 234.50 EUR/100 kg/net12.8% + 234.50 EUR/100 kg/net12.8% + 234.50 EUR/100 kg/net
0204 50 11Fresh or chilled goat carcases and half-carcasesE12.8% + 171.30 EUR/100 kg/net12.8% + 171.30 EUR/100 kg/net12.8% + 171.30 EUR/100 kg/net12.8% + 171.30 EUR/100 kg/net
0204 50 13Fresh or chilled goat short forequartersE12.8% + 119.90 EUR/100 kg/net12.8% + 119.90 EUR/100 kg/net12.8% + 119.90 EUR/100 kg/net12.8% + 119.90 EUR/100 kg/net
0204 50 15Fresh or chilled goat chines and/or best endsE12.8% + 188.50 EUR/100 kg/net12.8% + 188.50 EUR/100 kg/net12.8% + 188.50 EUR/100 kg/net12.8% + 188.50 EUR/100 kg/net
0204 50 19Fresh or chilled legs of goatE12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net
0204 50 31Fresh or chilled cuts of goat, with bone in (excl. carcases and half-carcases, short forequarters, chines and/or best ends, and legs)E12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net12.8% + 222.70 EUR/100 kg/net
0204 50 39Fresh or chilled boneless cuts of goatE12.8% + 311.80 EUR/100 kg/net12.8% + 311.80 EUR/100 kg/net12.8% + 311.80 EUR/100 kg/net12.8% + 311.80 EUR/100 kg/net
0204 50 51Frozen goat carcases and half-carcasesE12.8% + 128.80 EUR/100 kg/net12.8% + 128.80 EUR/100 kg/net12.8% + 128.80 EUR/100 kg/net12.8% + 128.80 EUR/100 kg/net
0204 50 53Frozen goat short forequartersE12.8% + 90.20 EUR/100 kg/net12.8% + 90.20 EUR/100 kg/net12.8% + 90.20 EUR/100 kg/net12.8% + 90.20 EUR/100 kg/net
0204 50 55Frozen goat chines and/or best endsE12.8% + 141.70 EUR/100 kg/net12.8% + 141.70 EUR/100 kg/net12.8% + 141.70 EUR/100 kg/net12.8% + 141.70 EUR/100 kg/net
0204 50 59Frozen goat legsE12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net
0204 50 71Frozen cuts of goat, with bone in (excl. carcases and half-carcases, short forequarters, chines and/or best ends, and legs)E12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net12.8% + 167.50 EUR/100 kg/net
0204 50 79Frozen boneless cuts of goatE12.8% + 234.50 EUR/100 kg/net12.8% + 234.50 EUR/100 kg/net12.8% + 234.50 EUR/100 kg/net12.8% + 234.50 EUR/100 kg/net
Into Brazil from the EU: 9 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
0204 10 00Lamb carcases and half-carcases, fresh or chilled810%9%8%Freefrom 2034
0204 21 00Sheep carcases and half-carcases, fresh or chilled810%9%8%Freefrom 2034
0204 22 00Other sheep cuts, with bone in, fresh or chilled810%9%8%Freefrom 2034
0204 23 00Other meat of sheep, boneless, fresh or chilled810%9%8%Freefrom 2034
0204 30 00Carcases and half-carcases of lamb, frozen810%9%8%Freefrom 2034
0204 41 00Carcases and half-carcases of sheep, frozen810%9%8%Freefrom 2034
0204 42 00Other lamb cuts with bone in, frozen810%9%8%Freefrom 2034
0204 43 00Meat of sheep, boneless, frozen810%9%8%Freefrom 2034
0204 50 00Meat of goats, fresh, chilled or frozen810%9%8%Freefrom 2034

Related products

All headings in chapter 02: Meat and edible offal

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.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.