0206 — Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

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Build a route: origin → entry into the EU → destination, and see the measures that apply along it.

EU customs measures (TARIC)

Duty is not declared at this level. The table shows only measures that apply to the whole heading and above; the rate for specific goods sits on the subheading. Expand the code below.

Data updated: 2026-08-08 · Indicative – only the official sources (TARIC) are binding.

Measure type	Origin / area	Duty	Validity	Source
Export control - CITES	All third countries	—	2014-12-20 – 2016-11-25	SE_TULLVERKET
Import control - CITES	ERGA OMNES	—	2014-12-20 – 2016-11-25	SE_TULLVERKET
Random Sampling Charge	ERGA OMNES	6 SEK/DTN	2012-01-01 – 2016-01-31	SE_TULLVERKET
Random Sampling Charge	Norway	0 SEK/DTN	2005-01-01 – 2016-01-31	SE_TULLVERKET
Tariff preference	Ukraine	0 %	2014-04-23	SE_TULLVERKET
Tariff preference	Viet Nam	0 %	2020-08-01	SE_TULLVERKET
Veterinary control	All third countries	—	2024-08-01	SE_TULLVERKET
Veterinary control	ERGA OMNES	—	2012-04-01 – 2017-05-31	SE_TULLVERKET
Veterinary control	European Union	—	2023-11-14	SE_TULLVERKET
Veterinary control	Faroe Islands	—	2024-08-01	SE_TULLVERKET
Veterinary control	Greenland	—	2024-08-01	SE_TULLVERKET

National measures · PL

National VAT (TEDB): standard 23 % · reduced 5 % · reduced 8 %

When the reduced rate applies

Categories this code falls into according to the TEDB database. What decides is the actual use of the goods, not the code alone.

5 % FOODSTUFFS Dietary foods for special medical purposes regardless of CN code. As regards CN codes 12: (only for human consumption), 15 (only edible products), 1601-1604 (except for products containing sea food CN 1603 00, caviar CN 1604 31 00, caviar substitutes CN 1604 32 00)

Source: European Commission, DG TAXUD – Taxes in Europe Database

Documents & conditions (EU)

The full set of EU document conditions for this code. Which ones actually apply depends on the specific measure and the origin of the goods — pick what applies to your consignment. Import scenario.

Code	Document / description	Source
C084	Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).	EU from feed SE_TULLVERKET
C400	Presentation of the required "CITES" certificate	EU from feed SE_TULLVERKET
N853	Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))	EU from feed SE_TULLVERKET
Y058	Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122	EU from feed SE_TULLVERKET
Y072	Goods with EU origin returning from Andorra, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y073	Goods with EU origin returning from Switzerland, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y076	Goods with EU origin returning from Iceland, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y077	Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y078	Goods with EU origin returning from Norway, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y079	Goods with EU origin returning from San Marino, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y151	Goods with EU origin coming from outermost regions, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y170	Goods with third country origin coming from Andorra, according to the relevant EU legislation.	EU from feed SE_TULLVERKET
Y171	Goods with third country origin coming from Switzerland, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y174	Goods with third country origin coming from Iceland, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y175	Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y176	Goods with third country origin coming from Norway, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y177	Goods with third country origin coming from San Marino, according to the relevant EU legislation	EU from feed SE_TULLVERKET
Y900	Declared goods do not belong to the Washington Convention (CITES)	EU from feed SE_TULLVERKET

Documents to choose between

These measures are answered with one document from each group — either the certificate, or a declaration that the act does not apply to the goods. Giving two from one group is a contradiction and customs rejects the entry.

Exactly one of: All third countries

C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Exactly one of: All third countries

C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation

Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation

Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation

Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation

Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation

Exactly one of: All third countries · ERGA OMNES

C400 Presentation of the required "CITES" certificate

Y900 Declared goods do not belong to the Washington Convention (CITES)

Exactly one of: European Union

N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072 Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073 Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076 Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077 Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078 Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079 Goods with EU origin returning from San Marino, according to the relevant EU legislation