Chapter 02 covers meat and edible meat offal, including fresh, chilled, and frozen meat and edible animal viscera, heads, and feet. This chapter involves pigs, cattle, sheep, horses, donkeys, mules, poultry (chickens, ducks, geese, turkeys, etc.), and game. Within the chapter, it is further subdivided by animal species and degree of processing (fresh, chilled, frozen), but excludes live animals (Chapter 01), fish (Chapter 03), animal fats (Chapter 15), and prepared meat products (Chapter 16). Heading 0207 specifically covers fresh, chilled, and frozen meat and edible offal of poultry (chickens, ducks, geese, turkeys, guinea fowls). Under this heading, it is further subdivided by poultry species and cuts (whole, cuts, offal) and condition (fresh or chilled, frozen). Among these, frozen goose cuts and offal are classified under 020745, including cut pieces of goose meat as well as edible heads, feet, wings, viscera, and other offal. First 2 digits 02: indicates Chapter 02 'Meat and edible meat offal.' Digits 3-4, 07: indicates heading 0207 'Fresh, chilled, and frozen meat and edible offal of poultry.' Digits 5-6, 45: under 0207, subheading 020745 specifically refers to 'Frozen cuts and offal of geese.' The 5th digit 4 represents 'frozen geese,' and the 6th digit 5 further distinguishes 'cuts and offal' rather than whole birds. Note that 020745 covers only frozen goose cuts and offal, excluding fresh or chilled (classified under 020743) or whole frozen geese (classified under 020741). This product is frozen goose cuts and offal. Since it is poultry meat and in a frozen state, it is classified under Chapter 02. Under heading 0207, frozen goose products are further subdivided: whole frozen geese are classified under 020741, while cuts and offal are classified under 020745. Therefore, as long as the product is frozen goose cuts or offal, it should be classified under this code, rather than fresh or chilled goose cuts (020743) or other poultry (such as 020714 frozen chicken cuts).

Product Name: The specific name of the declared commodity, such as 'frozen goose cuts' or 'frozen goose offal,' which must be consistent with the HS code description. Method of Production or Preservation: Describe the processing state of the commodity, such as 'frozen,' and indicate whether other processing has been applied (such as deboning, cutting, etc.). State: Indicate whether it is cuts or offal, such as 'cuts' or 'offal'; if mixed, list separately. Cut/Part: If cuts, specify the exact part (such as leg, wing, breast); if offal, specify the type (such as liver, heart, gizzard). Packaging Specifications: Describe the packaging method and specifications, such as '10kg/carton,' which helps customs inspection and statistics. Brand: If there is a brand, declare the brand name; if no brand, fill in 'none.' Production Date: Declare the specific production date or batch number for traceability and shelf-life management. Customs declaration example: Product Name: Frozen goose cuts (bone-in leg meat) Method of Production or Preservation: Frozen State: Cuts Cut/Part: Leg Packaging Specifications: 10kg/carton Brand: XX Production Date: 2025-01-15 Remarks: Not wild, farmed goose. Mistakenly classifying whole frozen geese under 020745; whole birds should actually be classified under 020741. Misreporting fresh or chilled goose cuts as frozen, leading to classification errors. Offal not specifying the exact type, such as liver, heart, etc., affecting inspection.

The core basis for classification is the actual state of the commodity, poultry species, and cut/part. First, it must be meat or offal of poultry (goose); second, it must be frozen (not fresh or chilled); finally, it must be cuts or offal (not whole). If it is a whole frozen goose, it should be classified under 020741; if it is fresh or chilled goose cuts, it should be classified under 020743. In addition, note the definition of offal: edible heads, feet, wings, viscera, etc., excluding feathers, bones, and other non-edible parts. 020741 Frozen whole geese: 020741 is whole frozen geese, uncut; 020745 is cuts or offal. 020743 Fresh or chilled goose cuts and offal: 020743 is in fresh or chilled state; 020745 is in frozen state. 020714 Frozen chicken cuts and offal: 020714 is chicken products; 020745 is goose products; different poultry species. 020726 Frozen turkey cuts and offal: 020726 is turkey products; 020745 is goose products. 020755 Frozen guinea fowl cuts and offal: 020755 is guinea fowl products; 020745 is goose products. Is the commodity in a frozen state? Is the commodity goose cuts or offal? Has whole goose (classified under 020741) been excluded? Has fresh or chilled state (classified under 020743) been excluded? Does it belong to other poultry (such as chicken, turkey)?

Can frozen goose cuts and frozen goose offal be classified under the same HS code? Yes. HS code 020745 covers frozen goose cuts and offal, so whether it is cut goose meat pieces or edible goose offal (such as liver, heart, gizzard), all are classified under this code. However, when declaring, the state and part must be listed separately for customs inspection. How do you distinguish between frozen goose cuts and whole frozen goose? Whole frozen goose refers to a complete goose carcass that has not been cut, classified under 020741; frozen goose cuts refer to cut goose meat, such as legs, wings, breast, etc., classified under 020745. If the goose carcass has only been deheaded and defeeted but not cut into pieces, it is still considered whole. What is the difference in HS codes between fresh or chilled goose cuts and frozen goose cuts? Fresh or chilled goose cuts and offal are classified under 020743, while frozen ones are classified under 020745. The difference lies in the preservation state: fresh or chilled refers to refrigeration at 0°C to 4°C, and frozen refers to freezing below -18°C. What parts specifically are included in goose offal? Goose offal typically includes edible heads, necks, feet, wings, liver, heart, gizzard, intestines, etc. However, note that feathers, bones, and other non-edible parts are not considered offal and should be classified under other chapters. If frozen goose cuts are mixed with a small amount of other poultry meat, how should they be classified? If mixed with a small amount of other poultry meat, classification is still based on the main component. If goose meat is the main component, classify under 020745; if the mixture is uniform and the main component cannot be determined, then apply Rule 3 (classification from the last) or consult customs. What declaration elements are required for importing frozen goose cuts? It is necessary to declare the product name, method of production or preservation, state, cut/part, packaging specifications, brand, production date, etc. For details, refer to the 'Catalogue of Specifications for Declaration of Import and Export Commodities of the Customs of the People's Republic of China' issued by the General Administration of Customs. How can I check the tariff rate for 020745? Tariff rates vary by country, trade agreement, and annual adjustments. It is recommended to check the latest rates through the official website of the General Administration of Customs, China International Trade Single Window, or consult a professional customs broker. Does this HS code apply to cross-border e-commerce sales of frozen goose cuts? Yes, cross-border e-commerce imports of frozen goose cuts also apply HS code 020745. However, note that cross-border e-commerce retail imported goods must comply with the positive list requirements and may be subject to different tax policies.