Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, dried, smoked, salted and other types of meat. This chapter involves a total of 10 headings, from 0201 fresh or chilled beef to 0210 dried, smoked or salted meat, with the core being primary processed products of animal meat. Note: this chapter does not include live animals (Chapter 01), animal fats (Chapter 15), meat products (Chapter 16), or edible animal intestines, bladders, and stomachs (0504). Heading 0204 specifically covers meat of sheep and goats, including fresh, chilled, and frozen states. Under this heading, goods are further subdivided by animal species (sheep/goat), state (fresh or chilled/frozen), and cut (whole/half carcass/bone-in/boneless, etc.). Fresh or chilled sheep meat and frozen sheep meat are listed separately here, reflecting the impact of cold chain status on classification. Code 020421 is a six-digit subheading: the first 2 digits '02' represent Chapter 02 (meat and edible meat offal); digits 3-4 '04' represent heading 0204 (fresh, chilled or frozen meat of sheep or goats); digits 5-6 '21' represent subheading 0204.21, namely fresh or chilled whole and half carcasses of sheep. The 5th digit '2' indicates fresh or chilled (distinguished from frozen '2'), and the 6th digit '1' indicates whole and half carcasses (distinguished from bone-in/boneless, etc.). Overall logic: chapter → heading → subheading, progressively refined. This product is fresh or chilled whole and half carcasses of sheep, not cut, not boneless, in fresh or chilled state, and therefore is classified under 020421. If it were frozen whole carcasses of sheep, it should be classified under 020441; if it were fresh or chilled bone-in cuts, it would be classified under 020422; if it were fresh or chilled boneless meat, it would be classified under 020423. The key differences lie in animal species (sheep vs goat), state (fresh or chilled vs frozen), and degree of cutting (whole/half carcass vs bone-in/boneless).
Chapter
Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, dried, smoked, salted and other types of meat. This chapter involves a total of 10 headings, from 0201 fresh or chilled beef to 0210 dried, smoked or salted meat, with the core being primary processed products of animal meat. Note: this chapter does not include live animals (Chapter 01), animal fats (Chapter 15), meat products (Chapter 16), or edible animal intestines, bladders, and stomachs (0504).
Heading
Heading 0204 specifically covers meat of sheep and goats, including fresh, chilled, and frozen states. Under this heading, goods are further subdivided by animal species (sheep/goat), state (fresh or chilled/frozen), and cut (whole/half carcass/bone-in/boneless, etc.). Fresh or chilled sheep meat and frozen sheep meat are listed separately here, reflecting the impact of cold chain status on classification.
Digit Breakdown
Code 020421 is a six-digit subheading: the first 2 digits '02' represent Chapter 02 (meat and edible meat offal); digits 3-4 '04' represent heading 0204 (fresh, chilled or frozen meat of sheep or goats); digits 5-6 '21' represent subheading 0204.21, namely fresh or chilled whole and half carcasses of sheep. The 5th digit '2' indicates fresh or chilled (distinguished from frozen '2'), and the 6th digit '1' indicates whole and half carcasses (distinguished from bone-in/boneless, etc.). Overall logic: chapter → heading → subheading, progressively refined.
Classification Basis
This product is fresh or chilled whole and half carcasses of sheep, not cut, not boneless, in fresh or chilled state, and therefore is classified under 020421. If it were frozen whole carcasses of sheep, it should be classified under 020441; if it were fresh or chilled bone-in cuts, it would be classified under 020422; if it were fresh or chilled boneless meat, it would be classified under 020423. The key differences lie in animal species (sheep vs goat), state (fresh or chilled vs frozen), and degree of cutting (whole/half carcass vs bone-in/boneless).
📝 Declaration Elements
Product Name: The specific name of the declared commodity should be accurately described as 'fresh or chilled whole and half carcasses of sheep', avoiding colloquial terms such as 'whole sheep'. Method of Production or Preservation: Explain the processing state of the meat, such as 'fresh' or 'chilled'; for chilled, indicate the temperature range (e.g., 0-4°C). State: Indicate whether it is whole or half carcass, whether bone-in, whether boneless, and whether it has been cut. Animal Species: Clearly specify sheep (Ovis aries), not goat or other animals. Brand Type: If no brand, fill in 'no brand'; if branded, provide the brand name (in Chinese and foreign languages). Export Preference Status: Select 'export preference' or 'no preference' according to the actual trade situation, affecting tariff treatment. GTIN: If there is a Global Trade Item Number (GTIN), fill it in; if not, fill in 'none'. CAS: Meat generally has no CAS number; fill in 'none'. Customs declaration form example:
Product Name: Fresh or chilled whole and half carcasses of sheep
Method of Production or Preservation: Chilled (0-4°C)
State: Whole carcass, bone-in, not cut
Animal Species: Sheep
Brand Type: No brand
Export Preference Status: No preference
GTIN: None
CAS: None
Remarks: Country of origin Australia, production date 2025-03-01, shelf life until 2025-03-15. Mistakenly declaring chilled sheep as frozen, causing the code to change from 020421 to 020441, with possible differences in tax rates and regulatory conditions. Failing to distinguish sheep from goat; goat should be classified under 020450, and incorrect classification may trigger customs scrutiny. Confusing the definition of whole and half carcass: half carcass refers to a half carcass split longitudinally along the spine, not any arbitrary cut.
Product Name
The specific name of the declared commodity should be accurately described as 'fresh or chilled whole and half carcasses of sheep', avoiding colloquial terms such as 'whole sheep'.
⚠️ Filling in 'mutton' or 'sheep meat' without reflecting whole/half carcass and fresh or chilled state.
Method of Production or Preservation
Explain the processing state of the meat, such as 'fresh' or 'chilled'; for chilled, indicate the temperature range (e.g., 0-4°C).
⚠️ Writing vaguely 'preserved' without specifying whether fresh or chilled.
State
Indicate whether it is whole or half carcass, whether bone-in, whether boneless, and whether it has been cut.
⚠️ Reporting half carcass as whole carcass, or failing to state whether bone-in.
Animal Species
Clearly specify sheep (Ovis aries), not goat or other animals.
⚠️ Confusing sheep with goat, leading to incorrect coding.
Brand Type
If no brand, fill in 'no brand'; if branded, provide the brand name (in Chinese and foreign languages).
⚠️ Omitting brand, or brand name inconsistent with the actual product.
Export Preference Status
Select 'export preference' or 'no preference' according to the actual trade situation, affecting tariff treatment.
If there is a Global Trade Item Number (GTIN), fill it in; if not, fill in 'none'.
⚠️ Mistakenly filling in an internal enterprise code as GTIN.
CAS
Meat generally has no CAS number; fill in 'none'.
⚠️ Mistakenly filling in the CAS number of another chemical substance.
Example： Customs declaration form example:
Product Name: Fresh or chilled whole and half carcasses of sheep
Method of Production or Preservation: Chilled (0-4°C)
State: Whole carcass, bone-in, not cut
Animal Species: Sheep
Brand Type: No brand
Export Preference Status: No preference
GTIN: None
CAS: None
Remarks: Country of origin Australia, production date 2025-03-01, shelf life until 2025-03-15.
Common Mistakes：
Mistakenly declaring chilled sheep as frozen, causing the code to change from 020421 to 020441, with possible differences in tax rates and regulatory conditions.
Failing to distinguish sheep from goat; goat should be classified under 020450, and incorrect classification may trigger customs scrutiny.
Confusing the definition of whole and half carcass: half carcass refers to a half carcass split longitudinally along the spine, not any arbitrary cut.
🎯 Classification Logic
Core basis for classification: 1) animal species is sheep; 2) state is fresh or chilled; 3) cut is whole or half carcass, not cut or boneless. Referring to the notes to Chapter 02 and subheading notes of the Import and Export Tariff, fresh or chilled whole and half carcasses of sheep are explicitly classified under 020421. If cut, boneless, or frozen, they are classified under other subheadings. 020422 Fresh or chilled bone-in sheep meat: 020422 refers to cut bone-in sheep meat, such as legs, chops, etc., while 020421 is limited to whole or half carcasses, not cut. 020423 Fresh or chilled boneless sheep meat: 020423 is boneless meat with bones removed, while 020421 retains the complete skeleton and is whole/half carcass. 020441 Frozen whole and half carcasses of sheep: 020441 is in frozen state (usually below -18°C), while 020421 is fresh or chilled, with different temperature control. 020450 Fresh, chilled or frozen goat meat: 020450 covers goat meat; the animal species is different, and sheep and goats are listed separately in the tariff. Confirm the animal is sheep, not goat. Confirm the state is fresh or chilled, not frozen. Confirm the cut is whole or half carcass, not cut. Confirm it is bone-in with the complete skeleton retained. Check whether the temperature records meet the definition of chilled.
Basis
Core basis for classification: 1) animal species is sheep; 2) state is fresh or chilled; 3) cut is whole or half carcass, not cut or boneless. Referring to the notes to Chapter 02 and subheading notes of the Import and Export Tariff, fresh or chilled whole and half carcasses of sheep are explicitly classified under 020421. If cut, boneless, or frozen, they are classified under other subheadings.
Confused Codes：
020422 - Fresh or chilled bone-in sheep meat
020422 refers to cut bone-in sheep meat, such as legs, chops, etc., while 020421 is limited to whole or half carcasses, not cut.
020423 - Fresh or chilled boneless sheep meat
020423 is boneless meat with bones removed, while 020421 retains the complete skeleton and is whole/half carcass.
020441 - Frozen whole and half carcasses of sheep
020441 is in frozen state (usually below -18°C), while 020421 is fresh or chilled, with different temperature control.
020450 - Fresh, chilled or frozen goat meat
020450 covers goat meat; the animal species is different, and sheep and goats are listed separately in the tariff.
Self-Check：
✓ Confirm the animal is sheep, not goat.
✓ Confirm the state is fresh or chilled, not frozen.
✓ Confirm the cut is whole or half carcass, not cut.
✓ Confirm it is bone-in with the complete skeleton retained.
✓ Check whether the temperature records meet the definition of chilled.
❓ FAQ
How to query the regulatory conditions for HS code 020421? You can query the regulatory conditions for this code through the official website of the General Administration of Customs of China or the 'Single Window'. They usually involve animal and plant quarantine permits, entry animal and plant quarantine approval, etc. Specific conditions vary by country/region; it is recommended to consult the local customs. How are fresh sheep meat and frozen sheep meat distinguished in coding? Fresh or chilled sheep meat is classified under 0204.21-0204.23, and frozen sheep meat under 0204.41-0204.43. The key is the preservation state: fresh or chilled (0-4°C) is fresh or chilled, and frozen (below -18°C) is frozen product. What is the difference between whole sheep and half sheep when declaring? Whole carcass refers to the complete carcass; half carcass refers to a half carcass split longitudinally along the spine. When declaring, it is necessary to specify 'whole carcass' or 'half carcass'; both are classified under 020421, but customs may require a cutting explanation. What accompanying documents are required for importing sheep meat? Usually required are the official quarantine certificate of the exporting country, certificate of origin, contract, invoice, packing list, bill of lading, etc. Some countries also require an entry animal and plant quarantine permit. Specific requirements are subject to customs. If the sheep has been boned, will the code change? Yes, boneless sheep meat is classified under 020423 (fresh or chilled) or 020443 (frozen), and 020421 no longer applies. 020421 is limited to bone-in whole/half carcasses. What is the export tax rebate rate for 020421? The export tax rebate rate is adjusted with national policies. It is recommended to query the latest rebate rate through the official website of the State Taxation Administration or the General Administration of Customs, or consult a professional customs broker. How to determine whether sheep has been chilled? Chilled means kept at 0-4°C for preservation, and temperature records are required as proof. If only cooled but not meeting the chilled standard, it may still be regarded as fresh meat. What are the consequences of mistakenly declaring goat as sheep? It may lead to incorrect classification, affecting tariffs and regulatory conditions. Customs may require supplementary duties, fines, or even transfer to anti-smuggling. It is recommended to declare truthfully to avoid legal risks.
Q: How to query the regulatory conditions for HS code 020421?
A: You can query the regulatory conditions for this code through the official website of the General Administration of Customs of China or the 'Single Window'. They usually involve animal and plant quarantine permits, entry animal and plant quarantine approval, etc. Specific conditions vary by country/region; it is recommended to consult the local customs.
Q: How are fresh sheep meat and frozen sheep meat distinguished in coding?
A: Fresh or chilled sheep meat is classified under 0204.21-0204.23, and frozen sheep meat under 0204.41-0204.43. The key is the preservation state: fresh or chilled (0-4°C) is fresh or chilled, and frozen (below -18°C) is frozen product.
Q: What is the difference between whole sheep and half sheep when declaring?
A: Whole carcass refers to the complete carcass; half carcass refers to a half carcass split longitudinally along the spine. When declaring, it is necessary to specify 'whole carcass' or 'half carcass'; both are classified under 020421, but customs may require a cutting explanation.
Q: What accompanying documents are required for importing sheep meat?
A: Usually required are the official quarantine certificate of the exporting country, certificate of origin, contract, invoice, packing list, bill of lading, etc. Some countries also require an entry animal and plant quarantine permit. Specific requirements are subject to customs.
Q: If the sheep has been boned, will the code change?
A: Yes, boneless sheep meat is classified under 020423 (fresh or chilled) or 020443 (frozen), and 020421 no longer applies. 020421 is limited to bone-in whole/half carcasses.
Q: What is the export tax rebate rate for 020421?
A: The export tax rebate rate is adjusted with national policies. It is recommended to query the latest rebate rate through the official website of the State Taxation Administration or the General Administration of Customs, or consult a professional customs broker.
Q: How to determine whether sheep has been chilled?
A: Chilled means kept at 0-4°C for preservation, and temperature records are required as proof. If only cooled but not meeting the chilled standard, it may still be regarded as fresh meat.
Q: What are the consequences of mistakenly declaring goat as sheep?
A: It may lead to incorrect classification, affecting tariffs and regulatory conditions. Customs may require supplementary duties, fines, or even transfer to anti-smuggling. It is recommended to declare truthfully to avoid legal risks.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.