HS 0206 · Meat and edible offal
Edible offal
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur edible offal is up to 5.1% today and reaches zero by 2030 (2 lines only get a quota); Brazil's duty on EU edible offal is 8% today and reaches zero by 2034.
Rates at a glance
Into the EU from Mercosur
17 tariff linesPreferential duty 2026
0–12.8%
plus specific duties on 2 lines
Duty-free on all phased lines by
2030
Agreement base rate
0–12.8%
plus specific duties on 2 lines
Applied MFN rate today
0–12.8%
Into Brazil from the EU
10 tariff linesPreferential 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 0206 and the corridor filled in.
About this product
Offal is easy to overlook, but it's a real trade item. Most EU lines here are free as soon as the agreement applies, two are phased out quickly, and two beef offal lines are tied to the beef quotas instead. Mercosur phases out its duties on European offal over a medium schedule.
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
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–5.1% | 13 / 17 |
| 2027 | 0–3.8% | 13 / 17 |
| 2028 | 0–2.5% | 13 / 17 |
| 2029 | 0–1.2% | 13 / 17 |
| 2030 | 0% | 15 / 17 |
2 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 8% | 0 / 10 |
| 2027 | 7% | 0 / 10 |
| 2028 | 6% | 0 / 10 |
| 2029 | 5% | 0 / 10 |
| 2030 | 3.9% | 0 / 10 |
| 2031 | 2.9% | 0 / 10 |
| 2032 | 1.9% | 0 / 10 |
| 2033 | 0.9% | 0 / 10 |
| 2034 | 0% | 10 / 10 |
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
- 0× 13
- 4× 2
- BF1× 1
- BF2× 1
EU → Mercosur
- 8× 10
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% | 9% | 8% | 2034 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 10% | 9% | 8% | 2034 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 10% | 9% | 8% | 2034 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 10% | 9% | 8% | 2034 | 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: 17 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0206 10 10 | Fresh or chilled edible bovine offal for manufacture of pharmaceutical products | 0 | Free | – | Free | Free |
| 0206 10 95 | Fresh or chilled edible bovine thick and thin skirt (excl. for manufacture of pharmaceutical products) | BF1 | 12.8% + 303.40 EUR/100 kg/net | 12.8% + 303.40 EUR/100 kg/net | 12.8% + 303.40 EUR/100 kg/netIn quota: 7.5% | 12.8% + 303.40 EUR/100 kg/net |
| 0206 10 98 | Fresh or chilled edible bovine offal (excl. for manufacture of pharmaceutical products, thick and thin skirt) | 0 | Free | Free | Free | Free |
| 0206 21 00 | Frozen edible bovine tongues | 0 | Free | Free | Free | Free |
| 0206 22 00 | Frozen edible bovine livers | 0 | Free | Free | Free | Free |
| 0206 29 10 | Frozen edible bovine offal for manufacture of pharmaceutical products (excl. tongues and livers) | 0 | Free | – | Free | Free |
| 0206 29 91 | Frozen edible bovine thick and thin skirt (excl. for manufacture of pharmaceutical products) | 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 |
| 0206 29 99 | Frozen edible bovine offal (excl. for manufacture of pharmaceutical products, tongues, livers and thick and thin skirt) | 0 | Free | Free | Free | Free |
| 0206 30 00 | Fresh or chilled edible offal of swine | 0 | Free | Free | Free | Free |
| 0206 41 00 | Frozen edible livers of swine | 0 | Free | Free | Free | Free |
| 0206 49 00 | Edible offal of swine, frozen (excl. livers) | 0 | Free | Free | Free | Free |
| 0206 80 10 | Fresh or chilled edible offal of sheep, goats, horses, asses, mules and hinnies, for manufacture of pharmaceutical products | 0 | Free | – | Free | Free |
| 0206 80 91 | Fresh or chilled edible offal of horses, asses, mules and hinnies (excl. for manufacture of pharmaceutical products) | 4 | 6.4% | 6.4% | 5.1% | Freefrom 2030 |
| 0206 80 99 | Fresh or chilled edible offal of sheep and goats (excl. for manufacture of pharmaceutical products) | 0 | Free | Free | Free | Free |
| 0206 90 10 | Frozen edible offal of sheep, goats, horses, mules and hinnies, for manufacture of pharmaceutical products | 0 | Free | – | Free | Free |
| 0206 90 91 | Frozen edible offal of horses, asses, mules and hinnies (excl. for manufacture of pharmaceutical products) | 4 | 6.4% | 6.4% | 5.1% | Freefrom 2030 |
| 0206 90 99 | Frozen edible offal of sheep and goats (excl. for manufacture of pharmaceutical products) | 0 | Free | Free | Free | Free |
Into Brazil from the EU: 10 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0206 10 00 | Edible offal of bovine, fresh or chilled | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0206 21 00 | Frozen edible bovine tongues | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0206 22 00 | Frozen edible bovine livers | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0206 29 10 | Frozen edible bovine tails | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0206 29 90 | Other frozen edible bovine offal | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0206 30 00 | Fresh or chilled edible offal of swine | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0206 41 00 | Frozen edible livers of swine | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0206 49 00 | Other edible offal of swine, frozen | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0206 80 00 | Fresh or chilled edible offal of goats | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 0206 90 00 | Edible offal of sheep, goats, etc. frozen | 8 | 10% | 9% | 8% | Freefrom 2034 |
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.