EU and UK import tariff rates for selected sheep meat products

Code

Product

EU tariff rate

EU effective ad valorem rate (2016-18 average prices)

UK tariff rate

UK effective ad valorem rate (2016-18 average prices)

0204

Fresh/frozen sheep meat

02041000

Fresh/chilled lamb carcases/half-carcases

12.8% + €171.3/100kg

76%

12.8% + €171.3/100kg

76%

02042100

Fresh/chilled adult sheep carcases/half-carcases

12.8% + €171.3/100kg

55%

12.8% + €171.3/100kg

55%

02042210

Fresh/chilled sheep short forequarters

12.8% + €119.9/100kg

37%

12.8% + €119.9/100kg

37%

02042230

Fresh/chilled sheep chines/best ends

12.8% + €188.5/100kg

38%

12.8% + €188.5/100kg

38%

02042250

Fresh/chilled sheep legs

12.8% + €222.7/100kg

48%

12.8% + €222.7/100kg

48%

02042290

Other fresh/chilled bone-in sheep meat cuts

12.8% + €222.7/100kg

59%

12.8% + €222.7/100kg

59%

02042300

Fresh/chilled boneless sheep meat

12.8% + €311.8/100kg

60%

12.8% + €311.8/100kg

60%

02043000

Frozen lamb carcases/half-carcases

12.8% + €128.8/100kg

46%

12.8% + €128.8/100kg

46%

02044210

Frozen sheep short forequarters

12.8% + €90.2/100kg

43%

12.8% + €90.2/100kg

43%

02044230

Frozen sheep chines/best ends

12.8% + €141.7/100kg

28%

12.8% + €141.7/100kg

28%

02044250

Frozen sheep legs

12.8% + €167.5/100kg

41%

12.8% + €167.5/100kg

41%

02044290

Other frozen bone-in sheep meat cuts

12.8% + €167.5/100kg

50%

12.8% + €167.5/100kg

50%

02044310

Frozen boneless lamb

12.8% + €234.5/100kg

57%

12.8% + €234.5/100kg

57%

02444390

Frozen boneless mutton

12.8% + €234.5/100kg

67%

12.8% + €234.5/100kg

67%

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%

 

12.8%

 

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