Chapter 02 · Meat and edible offal
Meat of sheep or goats, fresh, chilled or frozen — Other meat of sheep, fresh or chilled — Boneless
0204.23.00
- Line status
- Official
- Reference
- EAC CET 2022, Schedule 1
- Customs duty
- 35%
- Category 35 · sensitive items
- VAT
- Customs value and duties collected, excluding VAT
- Excise duty
- 0
- Does not apply to this line
- Statistical unit
- kg
- In force since 1 July 2022
Import duties and taxes
All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.
| Duty or tax | Rate | Base | Status |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicative
Exempt for EAC origin
DetailsThe applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code. |
35% | Customs value | Indicative |
VAT
Value added tax (national)
Indicative
DetailsVAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate. |
not quantified | Customs value and duties collected, excluding VAT | Indicative |
Other lines of heading 0204
- 0204.10.00 Meat of sheep or goats, fresh, chilled or frozen — Carcasses and half-carcasses of lamb, fresh or chilled 35%
- 0204.21.00 Meat of sheep or goats, fresh, chilled or frozen — Other meat of sheep, fresh or chilled — Carcasses and half-carcasses 35%
- 0204.22.00 Meat of sheep or goats, fresh, chilled or frozen — Other meat of sheep, fresh or chilled — Other cuts with bone in 35%
- 0204.30.00 Meat of sheep or goats, fresh, chilled or frozen — Carcasses and half-carcasses of lamb, frozen 35%
- 0204.41.00 Meat of sheep or goats, fresh, chilled or frozen — Other meat of sheep, frozen — Carcasses and half-carcasses 35%
- 0204.42.00 Meat of sheep or goats, fresh, chilled or frozen — Other meat of sheep, frozen — Other cuts with bone in 35%
- 0204.43.00 Meat of sheep or goats, fresh, chilled or frozen — Other meat of sheep, frozen — Boneless 35%
- 0204.50.00 Meat of sheep or goats, fresh, chilled or frozen — Meat of goats 35%
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
-
02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on