Chapter 02 covers "Meat and edible meat offal" in the Harmonized Commodity Description and Coding System, including fresh, chilled, frozen, dried, smoked, salted or in brine meat and edible offal of various animals. This chapter mainly covers mammals, poultry (chickens, ducks, geese, etc.) and game, but excludes fish, crustaceans, molluscs, etc. (classified under Chapter 03) and animal fats (Chapter 15). Animals in this chapter must be suitable for human consumption and are generally subdivided by animal species and degree of processing. Heading 0207 specifically covers fresh, chilled, frozen meat and edible offal of poultry of heading 01.05 (i.e., chickens, ducks, geese, turkeys and guinea fowls). This heading is further divided by specific poultry species (such as chickens, ducks, geese, etc.) and parts (whole, cuts, offal), but excludes non-edible offal other than poultry fat (such as fatty liver), and also excludes processed meat products (such as sausages, classified under Chapter 16). Code 020734 consists of 6 digits. The first 2 digits "02" represent Chapter 02 (Meat and edible meat offal). Digits 3-4 "07" represent heading 0207 (Fresh, chilled, frozen meat and edible offal of poultry of heading 01.05). Digits 5-6 "34" are the subheading, where "3" indicates offal of ducks, geese or guinea fowls (since 0207.3 is offal of ducks, geese or guinea fowls), and "34" further specifies "fatty livers of ducks", i.e., fresh or chilled fatty livers of ducks. Note: fatty livers of geese are classified under 020736, while fatty livers of ducks are classified under 020734, distinguished by animal species. This product is fresh or chilled fatty liver of duck, belonging to edible offal of poultry duck. According to HS classification rules, fresh or chilled fatty liver of duck should be classified under heading 0207, as it is duck offal and has not undergone processing under other chapters (such as cooking). At the subheading level, 0207.34 explicitly lists "fatty livers of ducks", so it is classified under this code, rather than 0207.35 (fatty livers of geese) or 0207.36 (other duck offal).
Chapter
Chapter 02 covers "Meat and edible meat offal" in the Harmonized Commodity Description and Coding System, including fresh, chilled, frozen, dried, smoked, salted or in brine meat and edible offal of various animals. This chapter mainly covers mammals, poultry (chickens, ducks, geese, etc.) and game, but excludes fish, crustaceans, molluscs, etc. (classified under Chapter 03) and animal fats (Chapter 15). Animals in this chapter must be suitable for human consumption and are generally subdivided by animal species and degree of processing.
Heading
Heading 0207 specifically covers fresh, chilled, frozen meat and edible offal of poultry of heading 01.05 (i.e., chickens, ducks, geese, turkeys and guinea fowls). This heading is further divided by specific poultry species (such as chickens, ducks, geese, etc.) and parts (whole, cuts, offal), but excludes non-edible offal other than poultry fat (such as fatty liver), and also excludes processed meat products (such as sausages, classified under Chapter 16).
Digit Breakdown
Code 020734 consists of 6 digits. The first 2 digits "02" represent Chapter 02 (Meat and edible meat offal). Digits 3-4 "07" represent heading 0207 (Fresh, chilled, frozen meat and edible offal of poultry of heading 01.05). Digits 5-6 "34" are the subheading, where "3" indicates offal of ducks, geese or guinea fowls (since 0207.3 is offal of ducks, geese or guinea fowls), and "34" further specifies "fatty livers of ducks", i.e., fresh or chilled fatty livers of ducks. Note: fatty livers of geese are classified under 020736, while fatty livers of ducks are classified under 020734, distinguished by animal species.
Classification Basis
This product is fresh or chilled fatty liver of duck, belonging to edible offal of poultry duck. According to HS classification rules, fresh or chilled fatty liver of duck should be classified under heading 0207, as it is duck offal and has not undergone processing under other chapters (such as cooking). At the subheading level, 0207.34 explicitly lists "fatty livers of ducks", so it is classified under this code, rather than 0207.35 (fatty livers of geese) or 0207.36 (other duck offal).
📝 Declaration Elements
Product name: The specific name of the declared commodity should be accurately described as "fresh duck fatty liver" or "chilled duck fatty liver", avoiding the use of colloquial terms such as "duck liver" which may cause ambiguity. Method of production or preservation: Indicate the state of the commodity, such as "fresh" or "chilled". Chilled usually means stored at 0-4°C, while fresh products have not been frozen. State: Describe whether it has been cut, trimmed of fascia, etc., such as "whole" or "cut", but its essential characteristics must not be changed. Source animal: Specify as duck, not goose or other poultry, as different animals correspond to different subheadings. Brand type: If there is no brand, declare "no brand"; if there is a brand, declare truthfully, for customs statistics and intellectual property protection. Packaging specifications: Such as "vacuum-packed, 10 kg per carton", etc., must be consistent with the actual goods for customs inspection. Production date: Declare the specific production date in the format "YYYY-MM-DD" for food safety traceability. Product name: Fresh duck fatty liver; Method of production or preservation: Chilled; State: Whole; Source animal: Duck; Brand type: No brand; Packaging specifications: Vacuum-packed, 5 kg per carton; Production date: 2025-03-15. Misreporting chilled duck fatty liver as frozen, leading to code error (frozen should be classified under 020735). Failing to distinguish duck fatty liver from goose fatty liver, incorrectly using code 020736. Declaring cooked duck fatty liver as fresh, which should actually be classified under 1602.
Product name
The specific name of the declared commodity should be accurately described as "fresh duck fatty liver" or "chilled duck fatty liver", avoiding the use of colloquial terms such as "duck liver" which may cause ambiguity.
⚠️ Misreporting as "duck liver" or "goose liver", failing to distinguish fatty liver from ordinary liver.
Method of production or preservation
Indicate the state of the commodity, such as "fresh" or "chilled". Chilled usually means stored at 0-4°C, while fresh products have not been frozen.
⚠️ Confusing "chilled" with "frozen", misreporting as "frozen" leading to classification errors.
State
Describe whether it has been cut, trimmed of fascia, etc., such as "whole" or "cut", but its essential characteristics must not be changed.
⚠️ Declaring cooked duck fatty liver as fresh, which should actually be classified under Chapter 16.
Source animal
Specify as duck, not goose or other poultry, as different animals correspond to different subheadings.
⚠️ Misreporting as goose, resulting in code 020736 instead of 020734.
Brand type
If there is no brand, declare "no brand"; if there is a brand, declare truthfully, for customs statistics and intellectual property protection.
⚠️ False or omitted brand declaration, affecting subsequent verification.
Packaging specifications
Such as "vacuum-packed, 10 kg per carton", etc., must be consistent with the actual goods for customs inspection.
⚠️ Vague packaging specifications, such as only writing "carton", not conducive to inspection.
Production date
Declare the specific production date in the format "YYYY-MM-DD" for food safety traceability.
⚠️ Incorrect date format or missing, resulting in declaration failure.
Example： Product name: Fresh duck fatty liver; Method of production or preservation: Chilled; State: Whole; Source animal: Duck; Brand type: No brand; Packaging specifications: Vacuum-packed, 5 kg per carton; Production date: 2025-03-15.
Common Mistakes：
Misreporting chilled duck fatty liver as frozen, leading to code error (frozen should be classified under 020735).
Failing to distinguish duck fatty liver from goose fatty liver, incorrectly using code 020736.
Declaring cooked duck fatty liver as fresh, which should actually be classified under 1602.
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. First, the commodity must fall within the scope of Chapter 02, i.e., fresh or chilled edible offal. Second, heading 0207 covers poultry offal, and subheading 020734 explicitly lists "fatty livers of ducks". Therefore, as long as the commodity is fresh or chilled duck fatty liver and has not undergone other processing (such as cooking), it is classified under this code. If frozen, it is classified under 020735; if goose fatty liver, it is classified under 020736. 020735 Frozen duck fatty liver: Different preservation state: 020735 is frozen, 020734 is fresh or chilled. Frozen means stored below -18°C, chilled means 0-4°C. 020736 Fresh or chilled goose fatty liver: Different animal species: 020736 is goose fatty liver, 020734 is duck fatty liver. Goose fatty liver is usually larger and lighter in color, but the actual animal shall prevail. 020739 Other fresh or chilled duck offal: Different parts: 020734 specifically refers to fatty liver, 020739 includes duck heart, duck gizzard and other offal. Fatty liver is a liver that has undergone special force-feeding. 160239 Other prepared or preserved duck meat and offal: Different degree of processing: 020734 is fresh or chilled unprocessed, 160239 is cooked, cured or otherwise deeply processed. Confirm the commodity is fresh or chilled, not frozen. Confirm the animal source is duck, not goose or other poultry. Confirm the commodity is fatty liver, not ordinary liver or other offal. Confirm it has not undergone cooking, curing or other deep processing. Check whether packaging and labels are consistent with the declaration.
Basis
The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. First, the commodity must fall within the scope of Chapter 02, i.e., fresh or chilled edible offal. Second, heading 0207 covers poultry offal, and subheading 020734 explicitly lists "fatty livers of ducks". Therefore, as long as the commodity is fresh or chilled duck fatty liver and has not undergone other processing (such as cooking), it is classified under this code. If frozen, it is classified under 020735; if goose fatty liver, it is classified under 020736.
Confused Codes：
020735 - Frozen duck fatty liver
Different preservation state: 020735 is frozen, 020734 is fresh or chilled. Frozen means stored below -18°C, chilled means 0-4°C.
020736 - Fresh or chilled goose fatty liver
Different animal species: 020736 is goose fatty liver, 020734 is duck fatty liver. Goose fatty liver is usually larger and lighter in color, but the actual animal shall prevail.
020739 - Other fresh or chilled duck offal
Different parts: 020734 specifically refers to fatty liver, 020739 includes duck heart, duck gizzard and other offal. Fatty liver is a liver that has undergone special force-feeding.
160239 - Other prepared or preserved duck meat and offal
Different degree of processing: 020734 is fresh or chilled unprocessed, 160239 is cooked, cured or otherwise deeply processed.
Self-Check：
✓ Confirm the commodity is fresh or chilled, not frozen.
✓ Confirm the animal source is duck, not goose or other poultry.
✓ Confirm the commodity is fatty liver, not ordinary liver or other offal.
✓ Confirm it has not undergone cooking, curing or other deep processing.
✓ Check whether packaging and labels are consistent with the declaration.
❓ FAQ
How to distinguish duck fatty liver from goose fatty liver? Duck fatty liver and goose fatty liver belong to different subheadings in the HS code: duck fatty liver is 020734, goose fatty liver is 020736. The distinction is mainly based on animal source, which can be assisted by appearance, weight, color, etc., but the official veterinary certificate or certificate of origin shall prevail. Relevant certification documents are required for import. What is the difference in HS codes between fresh duck fatty liver and frozen duck fatty liver? Fresh or chilled duck fatty liver is classified under 020734, frozen duck fatty liver under 020735. The key difference is the preservation temperature: chilled is usually 0-4°C, frozen is below -18°C. When declaring, the preservation method must be accurately described to avoid classification errors due to incorrect temperature state declaration. If duck fatty liver is vacuum-packed, does it affect classification? Vacuum packaging itself does not change the fresh or chilled state of the commodity; as long as it has not been cooked, cured or otherwise processed, it remains classified under 020734. However, if it is vacuum-packed and then heat-sterilized, it may be classified under Chapter 16. When declaring, the packaging method and whether heat treatment has been applied must be stated. What quarantine approvals are required for importing duck fatty liver? Importing duck fatty liver requires a "Quarantine Permit for Entry of Animals and Plants" and an official veterinary health certificate from the exporting country. The General Administration of Customs implements access management for imported meat, and it is necessary to confirm that the exporting country and production enterprise are on the access list. Specific procedures can be consulted with the local customs. How to check the tariff rate for duck fatty liver? Tariff rates are adjusted according to national policies. The latest rates can be checked through the official website of the General Administration of Customs, the China International Trade Single Window, or the "Import and Export Tariff of the People's Republic of China". In addition, value-added tax, consumption tax and possibly applicable free trade agreement rates must be considered. What are the consequences of misdeclaring duck fatty liver as goose fatty liver? Misdeclaration may lead to classification errors, affecting tax collection and trade statistics. Customs may require supplementary tax payments, fines, or even affect the enterprise's credit rating. If license management is involved, it may also constitute smuggling. Therefore, the animal species must be accurately distinguished when declaring. How to fill in the "State" in the declaration elements for duck fatty liver? "State" refers to whether the commodity has been cut, trimmed of fascia, etc., such as "whole" or "cut". If whole, directly fill in "whole"; if cut, indicate "cut". However, its essential characteristics must not be changed; for example, sliced product is still fresh and does not affect classification. Which HS code applies to duck fatty liver sold via cross-border e-commerce? For duck fatty liver sold via cross-border e-commerce, if fresh or chilled, it is still classified under 020734. However, note that cross-border e-commerce retail imported goods may be subject to different regulatory methods, such as import as personal items or bonded import, and corresponding regulations must be followed. It is recommended to consult a professional customs broker.
Q: How to distinguish duck fatty liver from goose fatty liver?
A: Duck fatty liver and goose fatty liver belong to different subheadings in the HS code: duck fatty liver is 020734, goose fatty liver is 020736. The distinction is mainly based on animal source, which can be assisted by appearance, weight, color, etc., but the official veterinary certificate or certificate of origin shall prevail. Relevant certification documents are required for import.
Q: What is the difference in HS codes between fresh duck fatty liver and frozen duck fatty liver?
A: Fresh or chilled duck fatty liver is classified under 020734, frozen duck fatty liver under 020735. The key difference is the preservation temperature: chilled is usually 0-4°C, frozen is below -18°C. When declaring, the preservation method must be accurately described to avoid classification errors due to incorrect temperature state declaration.
Q: If duck fatty liver is vacuum-packed, does it affect classification?
A: Vacuum packaging itself does not change the fresh or chilled state of the commodity; as long as it has not been cooked, cured or otherwise processed, it remains classified under 020734. However, if it is vacuum-packed and then heat-sterilized, it may be classified under Chapter 16. When declaring, the packaging method and whether heat treatment has been applied must be stated.
Q: What quarantine approvals are required for importing duck fatty liver?
A: Importing duck fatty liver requires a "Quarantine Permit for Entry of Animals and Plants" and an official veterinary health certificate from the exporting country. The General Administration of Customs implements access management for imported meat, and it is necessary to confirm that the exporting country and production enterprise are on the access list. Specific procedures can be consulted with the local customs.
Q: How to check the tariff rate for duck fatty liver?
A: Tariff rates are adjusted according to national policies. The latest rates can be checked through the official website of the General Administration of Customs, the China International Trade Single Window, or the "Import and Export Tariff of the People's Republic of China". In addition, value-added tax, consumption tax and possibly applicable free trade agreement rates must be considered.
Q: What are the consequences of misdeclaring duck fatty liver as goose fatty liver?
A: Misdeclaration may lead to classification errors, affecting tax collection and trade statistics. Customs may require supplementary tax payments, fines, or even affect the enterprise's credit rating. If license management is involved, it may also constitute smuggling. Therefore, the animal species must be accurately distinguished when declaring.
Q: How to fill in the "State" in the declaration elements for duck fatty liver?
A: "State" refers to whether the commodity has been cut, trimmed of fascia, etc., such as "whole" or "cut". If whole, directly fill in "whole"; if cut, indicate "cut". However, its essential characteristics must not be changed; for example, sliced product is still fresh and does not affect classification.
Q: Which HS code applies to duck fatty liver sold via cross-border e-commerce?
A: For duck fatty liver sold via cross-border e-commerce, if fresh or chilled, it is still classified under 020734. However, note that cross-border e-commerce retail imported goods may be subject to different regulatory methods, such as import as personal items or bonded import, and corresponding regulations must be followed. It is recommended to consult a professional customs broker.
⚠️ 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.