Section Text
CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL
NOTE
1. This Chapter does not cover:
(a) Products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
(b) Guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or
(c) Animal fat, other than products of heading 0209 (Chapter 15).
SUPPLEMENTARY NOTE
In this Chapter, "wild animal" means wild animal as defined in the Wild Life (Protection) Act, 1972 (53 of 1972).
| Tariff Item | Description of goods | Unit | Rate of duty | ||
| Std. | Prefnl. Areas | ||||
| (1) | (2) | (3) | (4) | (5) | |
| 0201 | Meat of bovine animals, fresh and chilled | ||||
| 0201 10 00 | - | Carcasses and half-carcasses | kg. | 30% | - |
| 0201 20 00 | - | Other cuts with bone in | kg. | 30% | - |
| 0201 30 00 | - | Boneless | kg. | 30% | - |
| 0202 | Meat of bovine animals, frozen | ||||
| 0202 10 00 | - | Carcasses and half-carcasses | kg. | 30% | - |
| 0202 20 00 | - | Other cuts with bone in | kg. | 30% | - |
| 0202 30 00 | - | Boneless | kg. | 30% | - |
| 0203 | Meat of swine, fresh, chilled or frozen | ||||
| - | Fresh or chilled: | ||||
| 0203 11 00 | -- | Carcasses and half-carcasses | kg. | 30% | - |
| 0203 12 00 | -- | Hams, shoulders and cuts thereof, with bone in | kg. | 30% | - |
| 0203 19 00 | -- | Other | kg. | 30% | - |
| - | Frozen: | ||||
| 0203 21 00 | -- | Carcasses and half-carcasses | kg. | 30% | - |
| 0203 22 00 | -- | Hams, shoulders and cuts thereof, with bone in | kg. | 30% | - |
| 0203 29 00 | -- | Other | kg. | 30% | - |
| 0204 | Meat of sheep or goats, fresh, chilled or frozen | ||||
| 0204 10 00 | - | Carcasses and half-carcasses of lamb, fresh or chilled | kg. | 30% | - |
| - | Other meat of sheep, fresh or chilled: | ||||
| 0204 21 00 | -- | Carcasses and half-carcasses | kg. | 30% | - |
| 0204 22 00 | -- | Other cuts with bone in | kg. | 30% | - |
| 0204 23 00 | -- | Boneless | kg. | 30% | - |
| 0204 30 00 | - | Carcasses and half-carcasses of lamb, frozen | kg. | 30% | - |
| - | Other meat of sheep, frozen: | ||||
| 0204 41 00 | -- | Carcasses and half-carcasses | kg. | 30% | - |
| 0204 42 00 | -- | Other cuts with bone in | kg. | 30% | - |
| 0204 43 00 | -- | Boneless | kg. | 30% | - |
| 0204 50 00 | - | Meat of goats | kg. | 30% | - |
| 0205 00 00 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | kg. | 30% | - | |
| 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen | ||||
| 0206 10 00 | - | Of bovine animals, fresh or chilled | kg. | 30% | - |
| - | Of bovine animals, frozen: | ||||
| 0206 21 00 | -- | Tongues | kg. | 30% | - |
| 0206 22 00 | -- | Livers | kg. | 30% | - |
| 0206 29 00 | -- | Others | kg. | 30% | - |
| 0206 30 00 | - | Of swine, fresh or chilled | kg. | 30% | - |
| - | Of swine, frozen: | ||||
| 0206 41 00 | -- | Livers | kg. | 30% | - |
| 0206 49 00 | -- | Other | kg. | 30% | - |
| 0206 80 | - | Other, fresh or chilled | |||
| 0206 80 10 | --- | Of Sheep or goats | kg. | 30% | - |
| 0206 80 90 | --- | Other | kg. | 30% | - |
| 0206 90 | - | Other, frozen : | |||
| 0206 90 10 | --- | Of sheep or goats | kg. | 30% | - |
| 0206 90 90 | --- | Other | kg. | 30% | - |
| 0207 | Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen | ||||
| - | Of fowls of the species Gallus domesticus: | ||||
| 0207 11 00 | -- | Not cut in pieces, fresh or chilled | kg. | 30% | - |
| 0207 12 00 | -- | Not cut in pieces, frozen | kg. | 30% | - |
| 0207 13 00 | -- | Cuts and offal, fresh or chilled | kg. | 100% | - |
| 0207 14 00 | -- | Cuts and offal, frozen | kg. | 100% | - |
| - | Of turkeys: | ||||
| 0207 24 00 | -- | Not cut in pieces, fresh or chilled | kg. | 30% | - |
| 0207 25 00 | -- | Not cut in pieces, frozen | kg. | 30% | - |
| 0207 26 00 | -- | Cuts and offal, fresh or chilled | kg. | 30% | - |
| 0207 27 00 | -- | Cuts and offal, frozen | kg. | 30% | - |
| - | Of ducks, geese or guinea fowls: | ||||
| 0207 32 00 | -- | Not cut in pieces, fresh or chilled | kg. | 30% | - |
| 0207 33 00 | -- | Not cut in pieces, frozen | kg. | 30% | - |
| 0207 34 00 | -- | Fatty livers, fresh or chilled | kg. | 30% | - |
| 0207 35 00 | -- | Other, fresh or chilled | kg. | 30% | - |
| 0207 36 00 | -- | Other, frozen | kg. | 30% | - |
| 0208 | Other meat and edible meat offal, fresh, chilled or frozen | ||||
| 0208 10 00 | - | Of rabbits or hares | kg. | 30% | - |
| 1 [***] | |||||
| 0208 30 00 | - | Of primates | kg. | 30% | - |
| 0208 40 00 | - | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) | kg. | 30% | - |
| 0208 50 00 | - | Of reptiles (including snakes and turtles)s | kg. | 30% | - |
| 0208 90 | - | Other: | |||
| 0208 90 10 | --- | Of wild animals | kg. | 30% | - |
| 0208 90 90 | --- | Other | kg. | 30% | - |
| 0209 00 00 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked | kg. | 30% | - | |
| 0210 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal | ||||
| - | Meat of Swine: | ||||
| 0210 11 00 | -- | Hams, shoulders and cuts thereof, with bone in | kg. | 30% | - |
| 0210 12 00 | -- | Bellies (streaky) and cuts thereof | kg. | 30% | - |
| 0210 19 00 | -- | Other | kg. | 30% | - |
| 0210 20 00 | - | Meat of bovine animals | kg. | 30% | - |
| - | Other, including edible flours and meals of 2 [meat or meat offal]: | ||||
| 0210 91 00 | -- | Of primates | kg. | 30% | - |
| 0210 92 00 | -- | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order of Sirenia) | kg. | 30% | - |
| 0210 93 00 | --- | Of reptiles (including snakes and turtles) | kg. | 30% | - |
| 0210 99 00 | -- | Other | kg. | 30% | - |
________________________
1. Omitted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to omission the entry read as
| 0208 20 00 | Frogs' legs | kg. | 30% | - |
2. Substituted for the words "meat and meat offal" by The Finance Act, 2006, w.e.f. 1.1.2007.