Chapter 02 covers meat and edible offal, including fresh, chilled, frozen, dried, smoked, salted, and other types of animal meat and edible offal. This chapter involves livestock, poultry, game, and aquatic mammals, but excludes fish, crustaceans (Chapter 03), and animal fats (Chapter 15). Within the chapter, headings are further subdivided by animal species and degree of processing, such as beef, pork, lamb, poultry, etc. Goods in this chapter are a focus of food trade and customs supervision, involving strict inspection and quarantine requirements. Heading 0207 specifically refers to fresh, chilled, or frozen meat and edible offal of poultry, including chickens, ducks, geese, turkeys, guinea fowls, etc. This heading is further subdivided by poultry species and parts (whole, cuts, offal). Edible offal includes liver, heart, gizzard, wings, feet, etc., among which goose fatty liver is separately listed as a high-value offal. This heading excludes poultry fats (Chapter 15) and prepared poultry meat products (Chapter 16). Code 020743 is a 6-digit subheading: the first 2 digits '02' represent Chapter 02 (meat and edible offal); the 3rd-4th digits '07' represent heading 0207 (fresh, chilled, or frozen meat and edible offal of poultry); the 5th-6th digits '43' represent subheading 020743, specifically 'fresh or chilled fatty livers of geese'. The 5th digit '4' indicates the specific offal, goose fatty liver, and the 6th digit '3' indicates the fresh or chilled state. The complete code 020743 is fresh or chilled fatty livers of geese; if frozen, it is classified under 020745. Fresh or chilled fatty livers of geese are classified under 020743 because they are goose liver among poultry edible offal and have not been frozen. Differences from adjacent codes: 020741 is fresh or chilled goose liver (not fatty liver), 020742 is frozen goose liver, and 020745 is frozen goose fatty liver. The difference between fatty liver and ordinary liver lies in whether it has been formed into fatty liver through forced feeding, and the state (fresh/chilled/frozen) determines the last digit.

Product Name: The specific name of the declared goods should be stated as 'fresh goose fatty liver' or 'chilled goose fatty liver'; avoid using the general term 'goose liver'. Species: Indicate the poultry species, such as 'goose'; if necessary, specify the breed, such as Landaise goose or grey goose. State: Clearly mark 'fresh' or 'chilled'; chilled usually means stored at 0-4°C, while fresh products have not been frozen. Processing Method: State whether it has undergone forced feeding, removal of fascia, trimming, etc., but not further cooking. Packaging Specifications: Declare the packaging form, such as vacuum packaging or tray packaging, and the net weight per piece. Brand: If there is a brand, declare the brand name; if none, fill in 'none'. Production Date: Declare the specific production date in YYYY-MM-DD format for shelf life and quarantine supervision. Sanitary and Quarantine Certificate: Declare whether the official sanitary and quarantine certificate of the exporting country is attached; the certificate number must be provided. Customs declaration example: Product Name: Fresh goose fatty liver Species: Goose State: Fresh Processing Method: Forced feeding, not cooked Packaging Specifications: Vacuum packaging, net weight 500g per piece Brand: XXX Production Date: 2025-03-01 Sanitary and Quarantine Certificate: Official certificate number of exporting country XX-2025-1234 HS Code: 0207430000 Declared Quantity: 100 kg Declared Total Value: USD 5000 Country of Origin: France Misreporting chilled goose fatty liver as frozen, leading to code 020745 and classification errors. Failing to distinguish fatty liver from ordinary goose liver, misclassifying under 020741 and affecting regulatory conditions. Ignoring the sanitary and quarantine certificate, causing customs clearance obstruction or return.

Core classification criteria: 1. The product must be the liver of a domestic goose; 2. It must be fatty liver, i.e., formed through forced feeding; 3. The state must be fresh or chilled, not frozen; 4. It must not have undergone further processing (such as cooking or seasoning). Only when all the above conditions are met is it classified under 020743. If frozen, it is classified under 020745; if ordinary liver, under 020741. 020741 Fresh or chilled goose liver: 020741 is ordinary goose liver, not subjected to forced feeding, with low fat content; 020743 is fatty liver, with high fat content and high price. 020745 Frozen goose fatty liver: 020745 is in frozen state, with core temperature below -18°C; 020743 is fresh or chilled, at 0-4°C. 020742 Frozen goose liver: 020742 is frozen ordinary goose liver, not fatty liver; 020743 is fresh or chilled fatty liver, differing in both state and quality. 160239 Other prepared or preserved poultry meat and offal: 160239 is cooked or deeply processed poultry meat and offal, such as goose liver paste; 020743 is only fresh or chilled unprocessed fatty liver. Confirm the product is goose fatty liver, not duck fatty liver or ordinary goose liver. Confirm the state is fresh or chilled, not frozen. Confirm it has not undergone cooking, seasoning, or other further processing. Check whether the official sanitary certificate of the exporting country is attached. Check whether packaging and labels meet the requirements of the importing country.

How to determine whether goose fatty liver falls under HS code 020743? First confirm the product is goose liver and has been formed into fatty liver through forced feeding; second confirm the state is fresh or chilled, not frozen; finally confirm it has not undergone cooking or other processing. If so, it is classified under 020743. If frozen, under 020745; if ordinary goose liver, under 020741. What is the difference in HS codes between fresh goose fatty liver and frozen goose fatty liver? Fresh or chilled goose fatty liver is classified under 020743, and frozen goose fatty liver under 020745. The key difference is the storage temperature: chilled is usually 0-4°C, frozen is below -18°C. The state must be accurately described during declaration to avoid classification errors. Are the HS codes for goose fatty liver and duck fatty liver the same? No. Goose fatty liver is classified under 020743 (fresh/chilled) or 020745 (frozen), while duck fatty liver is classified under 020733 (fresh/chilled) or 020735 (frozen). Different poultry species have different subheadings, and the species must be specified during declaration. What accompanying documents are required for importing goose fatty liver? Usually required are the official sanitary and quarantine certificate of the exporting country, certificate of origin, commercial invoice, packing list, bill of lading, contract, etc. Some countries also require veterinary certificates, food label registration, etc. Specific requirements are subject to the customs of the importing country. In the declaration elements for goose fatty liver, how should the processing method be filled in? It should be filled in as 'forced feeding, not cooked' or 'fresh, unprocessed'. If seasoned, cooked, etc., it may be classified under Chapter 16. It must be accurately described to avoid classification errors due to inaccurate declaration of processing method. How to check the import tariff rate for goose fatty liver? Tariff rates vary by country, trade agreement, and annual adjustments. It is recommended to check the latest rates through the General Administration of Customs website, International Trade Single Window, or professional databases. Also pay attention to preferential rates under free trade agreements, if applicable. What are common errors in HS code declaration for goose fatty liver during customs declaration? Common errors include: declaring frozen products as fresh, causing 020745 to be misreported as 020743; declaring ordinary goose liver as fatty liver; failing to indicate poultry species; inaccurate declaration of processing method, etc. These errors may lead to tax supplements, fines, or returns. For cross-border e-commerce sales of goose fatty liver, how should the HS code be applied? Cross-border e-commerce should select the HS code based on the actual state of the goods. Fresh or chilled goose fatty liver uses 020743, frozen products use 020745. Also note the restrictions of the cross-border e-commerce retail import commodity list and inspection and quarantine requirements. It is recommended to consult customs or professional customs brokers in advance.