Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, dried, smoked, salted and other types of animal meat. This chapter mainly covers cattle, pigs, sheep, horses, donkeys and other livestock, as well as poultry and game, but excludes fish and crustaceans (Chapter 03) and animal fats (Chapter 15). Within the chapter, headings are further divided by animal species and processing method, making it the most core classification chapter in the meat trade. Heading 0201 refers specifically to fresh or chilled beef, including both bone-in and boneless forms. Fresh meat means meat that has not been frozen and usually retains the animal's body temperature or has been cooled to above 0°C; chilled meat means meat kept at around 0°C to 4°C to inhibit microbial growth. This heading does not include frozen beef (0202), fresh or chilled bovine offal (0206), or beef that has undergone further processing such as smoking, curing, or drying (0210). Code 020130 is a six-digit subheading: the first two digits "02" represent Chapter 02 (meat and edible meat offal); digits 3-4 "01" represent heading 0201 (fresh or chilled beef); digits 5-6 "30" represent subheading 0201.30, specifically boneless beef. The fifth digit "3" indicates boneless, distinguishing it from "1" bone-in and "2" other bone-in. The sixth digit "0" is a subdivision of the subheading with no further classification. Therefore, 020130 points in full to fresh or chilled boneless beef. This product is fresh or chilled boneless beef, not frozen and not bone-in, so it is classified under 020130. If bone-in, it should be classified under 020120; if frozen, under 020230; if bovine offal, under 0206; if smoked, salted or otherwise processed, under 0210. Thus 020130 is the only corresponding code for the three conditions of fresh/chilled, boneless, and beef.

Product name: The specific name of the declared commodity, which should include keywords such as "fresh" or "chilled," "boneless," and "beef," for example "fresh boneless beef." Method of production or preservation: Explain the processing state of the meat, such as "fresh" or "chilled"; terms such as "frozen," "cooked," or "smoked" must not appear. State (bone-in/boneless): Clearly declare as "boneless" to distinguish it from bone-in beef. Cut: Specific cuts such as beef tenderloin, brisket, shank, etc., which help customs valuation and statistics. Brand: Manufacturer or exporter brand; if there is no brand, fill in "none." Packaging specifications: Such as vacuum packaging, weight per carton, etc., reflecting the trade packaging form. Origin: The country or region where the animal was slaughtered and the meat was processed, which must be consistent with the quarantine certificate. Production date: Specific to year, month, and day, used for shelf-life and quarantine verification. Product name: fresh boneless beef; Method of production or preservation: chilled; State: boneless; Cut: beef tenderloin; Brand: ABC; Packaging specifications: vacuum-packed, net weight 10 kg per carton; Origin: Australia; Production date: 2025-01-15. Incorrectly declaring chilled beef as frozen, resulting in classification under 0202 and affecting tariffs and regulatory conditions. Ignoring the "boneless" state and incorrectly classifying under the bone-in beef subheading 020120. Failure to state the specific cut, which may trigger customs questions regarding price and origin.

The core basis for classification is the Import and Export Tariff and the classification rules of the General Administration of Customs. First determine that the animal species is bovine (Chapter 02), then confirm that the preservation state is fresh or chilled (not frozen), and finally confirm that it is boneless (not bone-in). Reference must also be made to the definitions of "fresh" and "chilled" in the Explanatory Notes: fresh meat means meat that has not been frozen and usually retains the animal's body temperature; chilled meat means meat cooled and kept at around 0°C. If frozen, it is classified under 0202; if bone-in, under 0201.20. 020120 Fresh or chilled bone-in beef: The core difference is whether it is bone-in. 020120 is bone-in, while 020130 is boneless. When declaring, it must be clear whether the bone has been removed. 020230 Frozen boneless beef: Different preservation state: 020230 is frozen (usually below -18°C), while 020130 is fresh or chilled. Freezing changes the classification. 020610 Fresh or chilled bovine offal: Different product scope: 020610 is bovine offal (such as heart, liver, stomach, etc.), while 020130 is beef (muscle tissue). 021020 Dried, smoked, salted or brined beef: Different processing method: 021020 has undergone deep processing such as drying, smoking, or salting, while 020130 is only fresh or chilled. 160250 Other prepared or preserved beef: Different degree of processing: 160250 is cooked or further preserved beef, while 020130 is a raw primary product. Is the animal species bovine? Is the preservation state fresh or chilled? Has it been boned? Has it undergone processing such as smoking, curing, or drying? Does it belong to bovine offal?

How do you distinguish fresh beef from chilled beef? Fresh beef refers to meat that has not been cooled after slaughter and usually retains the animal's body temperature; chilled beef refers to meat cooled and kept at 0°C to 4°C to inhibit bacterial growth. Both are classified under 0201, but the preservation method must be truthfully stated when declaring. Both 020130 and 020230 refer to boneless beef. What is the main difference? The main difference is the preservation state: 020130 is fresh or chilled, while 020230 is frozen. Frozen usually means kept below -18°C, which changes the physical state of the meat, so the classification differs. What regulatory documents are required to import fresh boneless beef? Usually an import animal and plant quarantine permit, an official quarantine certificate from the exporting country, an automatic import license, etc. The specific requirements are subject to the latest announcements of the General Administration of Customs and can be checked in the Import and Export Tariff and customs regulatory conditions. If the beef is bone-in but has been chilled, which code should it be classified under? It should be classified under 020120 (fresh or chilled bone-in beef). If bone-in and frozen, it is classified under 020220. Classification must consider both the preservation state and whether it is bone-in. How can I check the tariff rate for 020130? You can consult the Import and Export Tariff of the People's Republic of China or the website of the General Administration of Customs, and determine the MFN rate, agreement rate, or general rate according to the country of origin and trade agreements. Rates may be adjusted, so the latest version should be used. How should the "cut" field be filled in when declaring? The specific cut should be filled in, such as beef tenderloin, brisket, shank, shoulder, etc. If it is a mixed cut, you may note "mixed" and list the main cuts to facilitate customs valuation and statistics. What is the VAT rate for fresh boneless beef? The VAT rate is adjusted according to national policy and is currently generally 9% or 13%; the latest tax law should be checked. It is advisable to consult a customs broker or tax adviser. If a declaration error is made and fresh beef is declared as frozen beef, what are the consequences? It may lead to misclassification, affecting tariffs, VAT, and regulatory conditions. Customs may require payment of additional taxes, impose fines, or even administrative penalties. Truthful declaration is recommended to avoid legal risks.