EU and UK import tariff rates for selected sheep meat products

The below table details the respective tariff rates the EU and the UK apply to imported sheep meat products unless:

the country imports come from has a preferential trade agreement
an exception applies, such as a relief or tariff suspension
the goods come from developing countries covered by the Generalised Scheme of Preferences

We have calculated the percentage increase in price that these tariffs will add to the cost of imported products and compared them to the EU’s common external tariff. As the UK and EU have agreed a trade deal these tariffs do not apply to trade between the two parties.

Code	Product	EU tariff rate	UK tariff rate
0204	Fresh/frozen sheep meat
02041000	Fresh/chilled lamb carcases/half-carcases	12.8% + €171.3/100kg	12.0% + 143 GBP/100kg
02042100	Fresh/chilled adult sheep carcases/half-carcases	12.8% + €171.3/100kg	12.0% + 143 GBP/100kg
02042210	Fresh/chilled sheep short forequarters	12.8% + €119.9/100kg	12.0% + 100 GBP/100kg
02042230	Fresh/chilled sheep chines/best ends	12.8% + €188.5/100kg	12.0% + 157 GBP/100kg
02042250	Fresh/chilled sheep legs	12.8% + €222.7/100kg	12.0% + 186 GBP/100kg
02042290	Other fresh/chilled bone-in sheep meat cuts	12.8% + €222.7/100kg	12.0% + 186 GBP/100kg
02042300	Fresh/chilled boneless sheep meat	12.8% + €311.8/100kg	12.0% + 260 GBP/100kg
02043000	Frozen lamb carcases/half-carcases	12.8% + €128.8/100kg	12.0% +107 GBP/100kg
02044210	Frozen sheep short forequarters	12.8% + €90.2/100kg	12.0% + 75 GBP/100kg
02044230	Frozen sheep chines/best ends	12.8% + €141.7/100kg	12.0% + 118 GBP/100kg
02044250	Frozen sheep legs	12.8% + €167.5/100kg	12.0% + 140 GBP/100kg
02044290	Other frozen bone-in sheep meat cuts	12.8% + €167.5/100kg	12.0% + 140 GBP/100kg
02044310	Frozen boneless lamb	12.8% + €234.5/100kg	12.0% + 196 GBP/100kg
02444390	Frozen boneless mutton	12.8% + €234.5/100kg	12.0% + 196 GBP/100kg
0206	Edible offal
02068099	Fresh/chilled edible offal of sheep and goats	Free	Free
02069099	Frozen edible offal of sheep and goats	Free	Free
1602
16029091	Processed sheep meat	12.8%	12.0%

Note: Effective ad valorem rates calculated using import unit prices

Source: AHDB analysis based on HMRC trade figures obtained via IHS Maritime & Trade Global Trade Atlas^®, EU Commission