Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, dried, smoked, salted and other types of meat. This chapter is divided into headings by animal species, such as bovine, sheep, pig, poultry, etc., and distinguishes between fresh or chilled, frozen, bone-in/boneless states. Sheep meat is mainly classified under 0204. This chapter does not include live animals (Chapter 01) or meat products (Chapter 16). Heading 0204 refers specifically to meat of sheep and goats, whether fresh, chilled or frozen. It is further subdivided by animal species (sheep/goat) and state (fresh or chilled/frozen) and bone-in/boneless. 0204 covers all cuts including whole carcasses, half-carcasses, bone-in and boneless, but does not include cooked or further processed sheep meat. First 2 digits 02: chapter, representing meat and edible meat offal. Digits 3-4, 04: heading, representing meat of sheep or goats, fresh, chilled or frozen. Digits 5-6, 23: subheading, representing fresh or chilled boneless meat of sheep. The 5th digit 2 indicates fresh or chilled (not frozen), and the 6th digit 3 indicates boneless (not bone-in). The complete code 020423 is fresh or chilled boneless meat of sheep. The goods are in fresh or chilled state and have been boned, and the animal species is sheep, so they are classified under 020423. If frozen, they would be classified under 020443; if bone-in, under 020421 or 020422; if goat meat, under 020450. The key distinguishing points are animal species, preservation state and whether bone-in.
Chapter
Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, dried, smoked, salted and other types of meat. This chapter is divided into headings by animal species, such as bovine, sheep, pig, poultry, etc., and distinguishes between fresh or chilled, frozen, bone-in/boneless states. Sheep meat is mainly classified under 0204. This chapter does not include live animals (Chapter 01) or meat products (Chapter 16).
Heading
Heading 0204 refers specifically to meat of sheep and goats, whether fresh, chilled or frozen. It is further subdivided by animal species (sheep/goat) and state (fresh or chilled/frozen) and bone-in/boneless. 0204 covers all cuts including whole carcasses, half-carcasses, bone-in and boneless, but does not include cooked or further processed sheep meat.
Digit Breakdown
First 2 digits 02: chapter, representing meat and edible meat offal. Digits 3-4, 04: heading, representing meat of sheep or goats, fresh, chilled or frozen. Digits 5-6, 23: subheading, representing fresh or chilled boneless meat of sheep. The 5th digit 2 indicates fresh or chilled (not frozen), and the 6th digit 3 indicates boneless (not bone-in). The complete code 020423 is fresh or chilled boneless meat of sheep.
Classification Basis
The goods are in fresh or chilled state and have been boned, and the animal species is sheep, so they are classified under 020423. If frozen, they would be classified under 020443; if bone-in, under 020421 or 020422; if goat meat, under 020450. The key distinguishing points are animal species, preservation state and whether bone-in.
📝 Declaration Elements
Product name: The specific commodity name should be declared, such as "fresh boneless sheep meat" or "chilled boneless sheep meat", avoiding the general term "mutton". Method of production or preservation: State "fresh" or "chilled"; for chilled, the temperature range should be specified (e.g. 0-4°C); "frozen" must not be written. Animal species: Clearly state sheep (Ovis aries); must not be confused with goat, which is classified under 020450. Cut and cutting method: Describe the specific cut (e.g. leg, shoulder, loin) and cutting state (boneless, trimmed, etc.). Whether bone-in: Clearly state "boneless"; if bone-in, it is classified under 020421 or 020422. Packaging specifications: State the packaging form (e.g. vacuum-packed, tray) and net weight per piece, for statistics and inspection. Brand: If there is a brand, it should be declared; if no brand, "none" may be entered. Production date/shelf life: Declare production date and shelf life; fresh meat has a short shelf life and must be within the validity period. Product name: Fresh boneless sheep meat (sheep leg meat); Method of production or preservation: Chilled (0-4°C); Animal species: Sheep; Cut and cutting method: Boneless sheep leg meat, trimmed; Whether bone-in: Boneless; Packaging specifications: Vacuum-packed, 5 kg per piece; Brand: XX; Production date: 2025-03-01; Shelf life: 15 days. Mistaking chilled as frozen leads to incorrect code 020443, which may affect tariffs and regulatory conditions. Failure to distinguish sheep from goat; goat should be classified under 020450, and misdeclaration may lead to rejection or penalties. Ignoring the "boneless" state; if actually bone-in, it should be classified under 020421 or 020422, and incorrect declaration affects statistics.
Product name
The specific commodity name should be declared, such as "fresh boneless sheep meat" or "chilled boneless sheep meat", avoiding the general term "mutton".
⚠️ Writing only "mutton" or "boneless meat" without specifying sheep and fresh/chilled state.
Method of production or preservation
State "fresh" or "chilled"; for chilled, the temperature range should be specified (e.g. 0-4°C); "frozen" must not be written.
⚠️ Mistaking chilled as frozen, leading to incorrect classification under 020443.
Animal species
Clearly state sheep (Ovis aries); must not be confused with goat, which is classified under 020450.
⚠️ Failing to distinguish sheep from goat, or mistakenly writing "lamb" without clarifying whether it is sheep.
Cut and cutting method
Describe the specific cut (e.g. leg, shoulder, loin) and cutting state (boneless, trimmed, etc.).
⚠️ Writing only "boneless meat" without specifying the cut, affecting inspection and documentary review.
Whether bone-in
Clearly state "boneless"; if bone-in, it is classified under 020421 or 020422.
⚠️ Declaring bone-in meat as boneless, or vice versa.
Packaging specifications
State the packaging form (e.g. vacuum-packed, tray) and net weight per piece, for statistics and inspection.
⚠️ Failing to provide net weight, or vague packaging description.
Brand
If there is a brand, it should be declared; if no brand, "none" may be entered.
⚠️ Omitting the brand, leading to intellectual property risks.
Production date/shelf life
Declare production date and shelf life; fresh meat has a short shelf life and must be within the validity period.
⚠️ Failure to declare or false declaration, affecting food safety supervision.
Example： Product name: Fresh boneless sheep meat (sheep leg meat); Method of production or preservation: Chilled (0-4°C); Animal species: Sheep; Cut and cutting method: Boneless sheep leg meat, trimmed; Whether bone-in: Boneless; Packaging specifications: Vacuum-packed, 5 kg per piece; Brand: XX; Production date: 2025-03-01; Shelf life: 15 days.
Common Mistakes：
Mistaking chilled as frozen leads to incorrect code 020443, which may affect tariffs and regulatory conditions.
Failure to distinguish sheep from goat; goat should be classified under 020450, and misdeclaration may lead to rejection or penalties.
Ignoring the "boneless" state; if actually bone-in, it should be classified under 020421 or 020422, and incorrect declaration affects statistics.
🎯 Classification Logic
The core basis for classification is: 1) the animal species must be sheep; 2) the preservation state is fresh or chilled, not frozen; 3) it must be boneless. It must also satisfy the notes to Chapter 02, i.e. not cooked or further processed. If salted, smoked, etc., it is classified under 0210. If frozen boneless sheep meat, it is classified under 020443. If bone-in fresh or chilled sheep meat, it is classified under 020421 or 020422. 020443 Frozen boneless meat of sheep: The preservation state is frozen, whereas 020423 is fresh or chilled. Frozen generally means below -18°C, while chilled is 0-4°C. 020421 Fresh or chilled whole carcasses and half-carcasses of sheep: 020421 is bone-in whole or half carcasses, while 020423 is boneless cuts; the state is different. 020422 Other fresh or chilled bone-in meat of sheep: 020422 is bone-in but not whole/half carcasses, while 020423 is boneless; the key difference is whether bone-in. 020450 Fresh, chilled or frozen meat of goats: The animal species is goat, whereas 020423 is sheep; the species are different. 021020 Dried, smoked, salted or in brine meat of sheep: It has undergone drying, smoking, salting or other processing, whereas 020423 is only fresh or chilled, unprocessed. Confirm the animal is sheep, not goat. Confirm the preservation state is fresh or chilled, not frozen. Confirm it is boneless, not bone-in. Confirm it has not undergone smoking, salting or other processing. Check whether the declaration elements are complete and accurate.
Basis
The core basis for classification is: 1) the animal species must be sheep; 2) the preservation state is fresh or chilled, not frozen; 3) it must be boneless. It must also satisfy the notes to Chapter 02, i.e. not cooked or further processed. If salted, smoked, etc., it is classified under 0210. If frozen boneless sheep meat, it is classified under 020443. If bone-in fresh or chilled sheep meat, it is classified under 020421 or 020422.
Confused Codes：
020443 - Frozen boneless meat of sheep
The preservation state is frozen, whereas 020423 is fresh or chilled. Frozen generally means below -18°C, while chilled is 0-4°C.
020421 - Fresh or chilled whole carcasses and half-carcasses of sheep
020421 is bone-in whole or half carcasses, while 020423 is boneless cuts; the state is different.
020422 - Other fresh or chilled bone-in meat of sheep
020422 is bone-in but not whole/half carcasses, while 020423 is boneless; the key difference is whether bone-in.
020450 - Fresh, chilled or frozen meat of goats
The animal species is goat, whereas 020423 is sheep; the species are different.
021020 - Dried, smoked, salted or in brine meat of sheep
It has undergone drying, smoking, salting or other processing, whereas 020423 is only fresh or chilled, unprocessed.
Self-Check：
✓ Confirm the animal is sheep, not goat.
✓ Confirm the preservation state is fresh or chilled, not frozen.
✓ Confirm it is boneless, not bone-in.
✓ Confirm it has not undergone smoking, salting or other processing.
✓ Check whether the declaration elements are complete and accurate.
❓ FAQ
How can I check the import tariff rate and regulatory conditions for 020423? You can check through the official website of the General Administration of Customs of China or the "Single Window" by entering HS code 020423 to view the latest interim import tariff rate, MFN rate, VAT rate and regulatory conditions (such as whether an animal and plant quarantine permit is required). Tariff rates may change, and the latest official publication shall prevail. Is there a difference in classification between fresh sheep meat and chilled sheep meat? There is no difference; both fresh and chilled are classified under the same subheading 020423. However, the declaration elements must clearly state "fresh" or "chilled"; for chilled, the temperature range should be specified for customs inspection. If boneless sheep meat is vacuum-packed, does it affect classification? Vacuum packaging is only a packaging method and does not change the basic characteristics of the meat, so it is still classified under 020423. However, the packaging specifications must be stated in the declaration elements for customs statistics and inspection. What preferential tariff rate applies to chilled boneless sheep meat imported from Australia? If a China-Australia Free Trade Agreement certificate of origin is provided, the preferential tariff rate may be applied. The specific rate must be checked in the current year's preferential tariff schedule, and the rules of origin must be met. It is advisable to consult a customs broker or check announcements from the General Administration of Customs. What are the consequences of mistakenly declaring 020423 as 020443? It may result in underpayment of duties (frozen and chilled rates may differ), and customs may require payment of the difference and impose a fine. It also affects trade statistics. Enterprises should declare truthfully to avoid legal risks. What is the export tax rebate rate for 020423? The export tax rebate rate must be checked according to the latest regulations of the State Taxation Administration. Usually the export tax rebate rate for meat products is 9% or 13%, but it may be adjusted. It is advisable to obtain the latest information through the electronic tax bureau or by consulting a tax advisor. If the sheep meat comes from a non-approved country, can it be imported? No. China implements access management for imported meat. Only sheep meat from countries and regions listed in the "List of Countries or Regions Meeting Assessment and Review Requirements for Meat Products Exported to China" may be imported. Before import, the access qualification must be confirmed and quarantine approval obtained. Does cross-border e-commerce retail import of sheep meat apply to 020423? Cross-border e-commerce retail imported goods must comply with the positive list. Meat products usually need to be imported through general trade. If they are on the list, they must be declared according to cross-border e-commerce policies, but the HS code is still 020423, and the tariff rate and regulatory conditions may differ.
Q: How can I check the import tariff rate and regulatory conditions for 020423?
A: You can check through the official website of the General Administration of Customs of China or the "Single Window" by entering HS code 020423 to view the latest interim import tariff rate, MFN rate, VAT rate and regulatory conditions (such as whether an animal and plant quarantine permit is required). Tariff rates may change, and the latest official publication shall prevail.
Q: Is there a difference in classification between fresh sheep meat and chilled sheep meat?
A: There is no difference; both fresh and chilled are classified under the same subheading 020423. However, the declaration elements must clearly state "fresh" or "chilled"; for chilled, the temperature range should be specified for customs inspection.
Q: If boneless sheep meat is vacuum-packed, does it affect classification?
A: Vacuum packaging is only a packaging method and does not change the basic characteristics of the meat, so it is still classified under 020423. However, the packaging specifications must be stated in the declaration elements for customs statistics and inspection.
Q: What preferential tariff rate applies to chilled boneless sheep meat imported from Australia?
A: If a China-Australia Free Trade Agreement certificate of origin is provided, the preferential tariff rate may be applied. The specific rate must be checked in the current year's preferential tariff schedule, and the rules of origin must be met. It is advisable to consult a customs broker or check announcements from the General Administration of Customs.
Q: What are the consequences of mistakenly declaring 020423 as 020443?
A: It may result in underpayment of duties (frozen and chilled rates may differ), and customs may require payment of the difference and impose a fine. It also affects trade statistics. Enterprises should declare truthfully to avoid legal risks.
Q: What is the export tax rebate rate for 020423?
A: The export tax rebate rate must be checked according to the latest regulations of the State Taxation Administration. Usually the export tax rebate rate for meat products is 9% or 13%, but it may be adjusted. It is advisable to obtain the latest information through the electronic tax bureau or by consulting a tax advisor.
Q: If the sheep meat comes from a non-approved country, can it be imported?
A: No. China implements access management for imported meat. Only sheep meat from countries and regions listed in the "List of Countries or Regions Meeting Assessment and Review Requirements for Meat Products Exported to China" may be imported. Before import, the access qualification must be confirmed and quarantine approval obtained.
Q: Does cross-border e-commerce retail import of sheep meat apply to 020423?
A: Cross-border e-commerce retail imported goods must comply with the positive list. Meat products usually need to be imported through general trade. If they are on the list, they must be declared according to cross-border e-commerce policies, but the HS code is still 020423, and the tariff rate and regulatory conditions may differ.
⚠️ 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.