Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, dried, smoked, salted and other types of animal meat. The animals covered in this chapter include cattle, pigs, sheep, goats, horses, donkeys, mules, camels, rabbits, poultry (chickens, ducks, geese, turkeys, etc.) and game. The core characteristic is animal muscle, fat, offal, and head, feet, and tail intended for human consumption, but it excludes live animals, fish and crustaceans, molluscs (Chapter 03), animal fats (Chapter 15), and prepared meat products (Chapter 16). Heading 0207 specifically refers to fresh, chilled or frozen poultry meat and edible offal, covering chickens, ducks, geese, turkeys, guinea fowl, etc. This heading is divided by poultry species and degree of processing (fresh/chilled/frozen), and distinguishes whole birds, cuts, and offal. Fresh or chilled poultry meat refers to meat that has not been frozen after slaughter, with a core temperature maintained at around 0°C to 4°C to keep the meat fresh. This heading does not include live poultry (Chapter 01) or cooked or further processed poultry meat (Chapter 16). The first 2 digits '02' represent Chapter 2: Meat and edible meat offal. The 3rd-4th digits '07' represent heading 0207: Fresh, chilled or frozen poultry meat and edible offal. The 5th-6th digits '32' are a subheading indicating fresh or chilled whole ducks. Among them, '3' represents ducks, geese or guinea fowl, and '2' indicates whole, fresh or chilled. Note: if it is a frozen whole duck, it is classified under 020733; if it is duck cuts and offal, it is classified under 020735 or 020736. Therefore, 020732 precisely points to whole ducks that have not been frozen. This product is a fresh or chilled whole duck, belongs to poultry meat, and has not undergone freezing treatment, so it is classified under 0207 rather than 0208 (other fresh or chilled meat) or 0210 (dried, smoked, salted meat). The difference from 020733 (frozen whole duck) lies in the state: fresh/chilled vs frozen. The difference from 020735 (fresh/chilled duck cuts) lies in the form: whole vs cut. Therefore, 020732 is the only correct code.

Product name: Fill in the accurate name of the commodity, such as 'fresh whole duck' or 'chilled whole duck'; avoid using common names or brand names. Production or preservation method: Indicate 'fresh' or 'chilled'; for chilled, specify the temperature range (e.g., 0-4°C); fresh means not chilled. State: Fill in 'whole', including whole ducks with head, feet or viscera removed, but they must not be cut into pieces. Breed: Indicate the breed of duck, such as Pekin duck, Cherry Valley duck, etc., for statistics and quarantine. Processing method: State whether feathers, viscera, head and feet have been removed, such as 'feathers and viscera removed' or 'with viscera'. Brand: Fill in the manufacturer's or exporter's brand; if there is no brand, fill in 'none'. Specification: Fill in the weight per bird or packaging specification, such as '1.5-2kg/bird'. Origin: Fill in the place of breeding or slaughter, such as 'Shandong Province', for traceability and quarantine. Product name: Fresh whole duck; Production or preservation method: Chilled (0-4°C); State: Whole (feathers, viscera, head and feet removed); Breed: Cherry Valley duck; Processing method: Feathers and viscera removed; Brand: XX; Specification: 1.8-2.2kg/bird; Origin: Weifang City, Shandong Province. Declaring chilled duck as 'fresh duck' without specifying the chilling temperature may result in a request for supplementary explanation. Incorrectly classifying cut duck pieces under 020732 when they should actually be classified under 020735. Ignoring the definition of 'whole' and mistakenly declaring ducks with head and feet removed but not cut as cut products.

The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. 020732 applies only to fresh or chilled whole ducks, requiring: 1) poultry (duck); 2) fresh or chilled state; 3) whole form, including head, feet, and viscera removed but not cut. If frozen, classify under 020733; if cut into pieces, classify under 020735; if duck offal, classify under 020736. At the same time, attention must be paid to distinguishing it from 0208 (other fresh or chilled meat), which does not include poultry. 020733 Frozen whole duck: 020733 is frozen whole duck, with a core temperature below -18°C; 020732 is fresh or chilled, at 0-4°C. The state is the core difference. 020735 Fresh or chilled duck cuts and offal: 020735 is cut duck pieces or offal, not whole; 020732 requires whole, and even with head and feet removed it still counts as whole. 020736 Frozen duck cuts and offal: 020736 is frozen cut duck pieces or offal; 020732 is fresh/chilled whole duck, and the two differ in both state and form. 020810 Fresh or chilled rabbit meat: 020810 is rabbit meat, belonging to other fresh or chilled meat; 020732 is poultry duck meat, with a different animal species. 160231 Duck meat products: 160231 is cooked or further processed duck meat products, such as roast duck or canned duck; 020732 is primary fresh or chilled whole duck. Confirm whether the duck is whole and not cut into pieces. Confirm that the preservation state is fresh or chilled, not frozen. Confirm that the animal species is duck, not other poultry. Confirm that it has not undergone cooking, smoking or other further processing. Confirm that the declaration elements are complete, especially the state and preservation method.

How can I check the tax rate for HS code 020732? It can be checked through the official website of the General Administration of Customs of China, the International Trade Single Window, or the Import and Export Tariff. Tax rates include the most-favored-nation rate, general rate, value-added tax and consumption tax, and the specific values are subject to the tariff of the current year. It is recommended to use customs advance classification rulings or consult a professional customs broker. What is the difference between fresh duck and chilled duck when declaring? Fresh duck refers to duck that has not been chilled after slaughter and is usually sold immediately; chilled duck refers to duck kept at 0-4°C. Both are classified under 020732, but the preservation method must be clearly indicated when declaring, and chilled products must specify the temperature range. Quarantine requirements may differ. After a whole duck has its head and feet removed, is it still classified under 020732? Yes, as long as it has not been cut into pieces, a duck with head, feet and viscera removed is still regarded as whole and classified under 020732. However, if it is cut into two halves or more pieces, it is classified under 020735. Which code should frozen whole duck be classified under? Frozen whole duck is classified under 020733. The only difference from 020732 is the preservation state: frozen means a core temperature below -18°C, while fresh or chilled means 0-4°C. Which code should duck offal (such as duck heart and duck liver) be classified under? Fresh or chilled duck offal is classified under 020735, and frozen duck offal is classified under 020736. 020732 applies only to whole ducks and does not include offal. What is the main difference between 020732 and 020735? 020732 is fresh or chilled whole duck, and 020735 is fresh or chilled duck cuts and offal. The core difference lies in the form: whole vs cut or offal. What quarantine approvals are required for importing fresh whole duck? An Import Animal and Plant Quarantine License must be obtained, the exporting country must meet China's access requirements, an official quarantine certificate must be provided, and port inspection must be accepted. For specific procedures, consult the customs animal and plant quarantine department. Can cross-border e-commerce sales of fresh whole duck apply 020732? Yes, but note that cross-border e-commerce retail imported goods must comply with the positive list, and fresh meat products usually require cold-chain logistics and quarantine approval. It is recommended to import through general trade before selling.