Edible offal of bovine animals, swine… (heading 0206): importing markets
HS code 0206 covers edible offal of bovine animals, swine, sheep, goats, horses, asses, mules and hinnies, fresh, chilled or frozen, split into nine…
Published on 28 September 2026Updated on 28 September 2026
HS code 0206 covers edible offal of bovine animals, swine, sheep, goats, horses, asses, mules and hinnies, fresh, chilled or frozen, split into nine subheadings. China imported over 2.7 billion USD of this product in 2024, more than double Japan's imports, followed by the United States, Mexico and Hong Kong SAR China. For an exporter based in Spain, this concentration shows where demand is largest and where sanitary and tariff checks should be done first.
Source: UN ComtradeData for 2024Verified on 28 September 2026
Fact sheet
- Code
- 0206
- Chapter
- 02 · Meat and edible meat offal
- Subheadings
- 9
Main importing markets
USD · 2024| Country | Imports (USD) |
|---|---|
| China | 2,706,475,984 |
| Japan | 1,138,304,474 |
| United States | 650,387,802 |
| Mexico | 636,739,325 |
| Hong Kong SAR China | 634,459,191 |
| Philippines | 414,831,339 |
| France | 315,627,081 |
| South Korea | 243,529,787 |
| Egypt | 222,957,577 |
| Côte d’Ivoire | 195,376,263 |
| Netherlands | 153,121,007 |
| Indonesia | 150,513,443 |
| Germany | 128,286,430 |
| United Kingdom | 112,975,154 |
| Canada | 110,967,784 |
Imports declared by each country from the world. Countries report with a delay: the period is the latest with consolidated data.
Source: UN ComtradeData for 2024Verified on 28 September 2026
What to check before exporting offal under HS code 0206
The exact subheading decides the tariff. Within 0206 there are nine subheadings that separate offal by animal species and by preservation method, fresh, chilled or frozen. The applicable EU tariff, and any preferential treatment under a trade agreement, depends on which of these nine 8-digit codes matches the specific product being shipped. This is checked with the full code in TARIC and confirmed for the destination market in Access2Markets.
Sanitary and veterinary requirements govern access more than the tariff line. Animal offal is subject to sanitary controls in virtually every importing market, and each destination country sets its own model of health certificate and its own conditions for the exporting establishment. Exporting from Spain requires a health certificate issued by the competent veterinary authority, matching the specific requirements the importing country has published for this product.
Demand is concentrated in a small number of markets. Based on 2024 import data, China, Japan and the United States together take the largest share of world offal imports declared under this heading, with Mexico and Hong Kong SAR China close behind. Prioritising these markets means confirming their sanitary registration and documentation process before quoting a first shipment.
The preservation method changes the conditions. Because the nine subheadings under 0206 separate offal by species and by whether it is fresh, chilled or frozen, the sanitary conditions, cold chain requirements and tariff treatment can differ between a fresh or chilled product and a frozen one, even for the same animal species. Confirming the exact subheading before agreeing shipment terms avoids a mismatch between the paperwork prepared and the product actually shipped.
What is covered under HS code 0206?
HS code 0206 covers edible offal of bovine animals, swine, sheep, goats, horses, asses, mules and hinnies, presented fresh, chilled or frozen. The heading is split into nine subheadings that separate the offal by animal species and by preservation method.
Which countries import the most offal under this code?
According to 2024 trade data, China is by far the largest importer, having brought in more than 2.7 billion USD of edible offal under this heading, more than the next four markets combined. Japan, the United States, Mexico and Hong Kong SAR China follow, each importing between roughly 630 million and 1.14 billion USD.
What tariff applies when exporting offal from Spain?
The tariff depends on which of the nine subheadings applies to the product and on the trade agreement in force between the EU and the destination country. This is confirmed using the full 8-digit code in TARIC and in Access2Markets, which show the current duty and any preferential rate for the country of destination.
What sanitary documentation is needed to export offal from Spain?
Animal offal requires a health certificate issued by the competent veterinary authority, matching the model and conditions set by the destination country for this specific product. The exact certificate, and any additional approval of the exporting establishment, vary by market and are confirmed with the importing country's food safety authority before the first shipment.
Does it matter whether the offal is fresh, chilled or frozen?
Yes. The nine subheadings under 0206 separate offal by preservation method as well as by animal species, and importing countries can apply different sanitary conditions or tariff treatment to fresh or chilled product compared with frozen product. The applicable subheading should be confirmed before agreeing shipment terms.
Source: UN ComtradeData for 2024Verified on 28 September 2026
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