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02Chapter

07Heading

27Subheading

60CN

00TARIC

Legs and cuts thereof

LIVE ANIMALS AND ANIMAL PRODUCTS > MEAT AND EDIBLE MEAT OFFAL > Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen > Of turkeys > Cuts and offal, frozen > Cuts > With bone in > Legs and cuts thereof

Hierarchy

01Section I — LIVE ANIMALS AND ANIMAL PRODUCTS

0200000000MEAT AND EDIBLE MEAT OFFAL

0207000000Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen

0207240000Of turkeys

0207270000Cuts and offal, frozen

0207271000Cuts

0207272000With bone in

3 other codes

0207276000Legs and cuts thereof

Duties & Measures

Preferential rates(36)

+26

Preferential rates - 36 Origin
Origin	Rate	Trade agreement	Details
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	0.000 %	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	0.000 %	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	0.000 %	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	0.000 %	Everything But Arms
OCTs2080 0.000 %Overseas Association Decision	0.000 %	Overseas Association Decision
Andorra 0.000 %EU-Andorra Customs Union	0.000 %	EU-Andorra Customs Union
Albania 0.000 %	0.000 %	—

Additional duties(3)

inherited from 0200000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:BY(Belarus)RU(Russia)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 0200000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Non-preferential tariff quota(2)

ERGA OMNES

127.000 EUR TNE2Regulation 0761/202025-07-20

Except:BY(Belarus)RU(Russia)GB(United Kingdom)

2 certificate(s) required

L001Import certificate/licence

Import licence AGRIM

Y100Particular provisions

Special entries on the import licence AGRIM

Measure not applicable

CD750Eligibility to benefit from this quota is subject to the production of an import licence in accordance with the conditions laid down in Commission Implementing Regulation (EU) 2020/761.

United States

127.000 EUR TNE3Regulation 0761/202021-07-01

3 certificate(s) required

U004Proof of origin

Certificate of origin for imports of products subject to special non-preferential import arrangements into the European Union established in accordance with Article 57 of Commission Implementing Regulation (EU) 2015/2447

L001Import certificate/licence

Import licence AGRIM

Y100Particular provisions

Special entries on the import licence AGRIM

Measure not applicable

CD751Eligibility to benefit from this quota shall be subject to the presentation of a certificate of origin meeting the conditions laid down in article 57 of Commission Implementing Regulation (EU) 2015/2447 and an import licence obtained in accordance with the conditions laid down in Commission Implementing Regulation (EU) 2020/761.

Preferential tariff quota(7)

Mercosur5500

0.000 %4Regulation 0761/202026-05-01

4 certificate(s) required

U126Proof of origin

Statement on origin (Article 3.16 of the EU-Mercosur Interim Trade Agreement)

L001Import certificate/licence

Import licence AGRIM

C130Other certificates

Mercosur Quota Authorization Certificate

Y100Particular provisions

Special entries on the import licence AGRIM

Measure not applicable

CD01043Article 3.30 of the Agreement on tariff rate quotas specifies that products exported under tariff rate quotas granted by the European Union shall be accompanied by an official document called ‘Mercosur Quota Authorization Certificate’ and issued by the Signatory Mercosur States, the model of which can be found here https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202600874.

CD750Eligibility to benefit from this quota is subject to the production of an import licence in accordance with the conditions laid down in Commission Implementing Regulation (EU) 2020/761.

Chile

0.000 %Regulation 0184/252026-01-01

EU-Chile Association Agreement(since 2003)

Import control(2)

inherited from 0200000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -organic products(1)

inherited from 0200000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)NO(Norway)LI(Liechtenstein)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Veterinary control(4)

inherited from 0207000000

All third countries

Regulation 0632/212024-08-01

Except:CH(Switzerland)SM(San Marino)FO(Faroe Islands)LI(Liechtenstein)NO(Norway)AD(Andorra)IS(Iceland)GL(Greenland)

8 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.

European Union

Regulation 0632/212023-11-14

9 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Faroe Islands

Regulation 0632/212024-08-01

EU-Faroe Islands FTA(since 1997)

17 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.

Greenland

Regulation 0632/212024-08-01

17 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

Start date: 1996-01-01

Description & Classification

Common misclassifications

0207277000: Other frozen bone-in cuts and offal of turkeys that are not drumsticks or cuts thereof

Classification tips

Frozen bone-in turkey drumsticks or cuts thereof

Sample products

Frozen turkey drumsticks, bone-in

Regulatory notes

NENC0207

Meat and edible offal, of the poultry of heading 0105 , fresh, chilled or frozen

Additional noteAdditional Notes to Chapter 2

1. A. The following expressions have the meanings hereby assigned to them: (a) 'carcases of bovine animals' (subheadings 0201 10 and 0202 10): whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; 'carcase' includes the front part of the carcase comprising all the bones and the flank, neck and shoulder, having more than 10 pairs of ribs; (b) 'half-carcases of bovine animals' (subheadings 0201 10 and 0202 10): the product obtained by separating the whole carcase symmetrically through the middle of each cervical, dorsal, lumbar and sacral vertebra and through the middle of the sternum and of the ischio-pubic symphysis; 'half-carcase' includes the front part of the half-carcase comprising all the bones and the flank, neck and shoulder, having more than 10 ribs; (c) 'compensated quarters' (subheadings 0201 20 20 and 0202 20 10): portions composed of either: forequarters comprising all the bones and the flank, neck and shoulder, cut at the 10th rib; and hindquarters comprising all the bones and the thigh and sirloin, cut at the third rib, or: forequarters comprising all the bones and the flank, neck and shoulder, cut at the 5th rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, cut at the 8th rib. The forequarters and hindquarters constituting 'compensated quarters' must be presented to customs at the same time and in equal numbers, and the total weight of the forequarters must be equal to that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters); (d) 'unseparated forequarters' (subheadings 0201 20 30 and 0202 20 30): the front part of a carcase comprising all the bones and the flank, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut), with or without the thin flank; (e) 'separated forequarters' (subheadings 0201 20 30 and 0202 20 30): the front part of a half-carcase comprising all the bones and the flank, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut), with or without the thin flank; (f) 'unseparated hindquarters' (subheadings 0201 20 50 and 0202 20 50): the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank; (g) 'separated hindquarters' (subheadings 0201 20 50 and 0202 20 50): the rear part of a half-carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank.

Non-preferential origin

specific

Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

The origin of the goods of this heading shall be the country in which the bird was fattened for at least 1 month; otherwise the country where the bird was hatched

specific

Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

The origin of the goods of this heading shall be the country in which the bird was fattened for at least 1 month; otherwise the country where the bird was hatched

Residual rule

Where the primary rule for headings 0201 until 0206 is not met, the meat (offal) shall be considered as originating in the country where the animals from which it was obtained were fattened or reared for the longest period.

Annex 22-01 DA 2015/2446

FAQ

Are there tariff preferences for Legs and cuts thereof (0207276000)?

Yes, 35 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Legs and cuts thereof (0207276000)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 0207276000?

TARIC code 0207276000 (Legs and cuts thereof) covers the following products: Frozen turkey drumsticks, bone-in, Frozen cuts of turkey drumsticks, bone-in.

How to correctly classify a product under code 0207276000?

Frozen bone-in turkey drumsticks or cuts thereof

What are the non-preferential origin rules for Legs and cuts thereof (0207276000)?

Non-preferential origin rules for Legs and cuts thereof are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Help

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Hierarchy

01Section I — LIVE ANIMALS AND ANIMAL PRODUCTS

0200000000MEAT AND EDIBLE MEAT OFFAL

0207000000Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen

0207240000Of turkeys

0207270000Cuts and offal, frozen

0207271000Cuts

0207272000With bone in

3 other codes

0207276000Legs and cuts thereof

Duties & Measures

Preferential rates(36)

+26

Preferential rates - 36 Origin
Origin	Rate	Trade agreement	Details
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	0.000 %	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	0.000 %	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	0.000 %	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	0.000 %	Everything But Arms
OCTs2080 0.000 %Overseas Association Decision	0.000 %	Overseas Association Decision
Andorra 0.000 %EU-Andorra Customs Union	0.000 %	EU-Andorra Customs Union
Albania 0.000 %	0.000 %	—

Additional duties(3)

inherited from 0200000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:BY(Belarus)RU(Russia)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 0200000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Non-preferential tariff quota(2)

ERGA OMNES

127.000 EUR TNE2Regulation 0761/202025-07-20

Except:BY(Belarus)RU(Russia)GB(United Kingdom)

2 certificate(s) required

L001Import certificate/licence

Import licence AGRIM

Y100Particular provisions

Special entries on the import licence AGRIM

Measure not applicable

CD750Eligibility to benefit from this quota is subject to the production of an import licence in accordance with the conditions laid down in Commission Implementing Regulation (EU) 2020/761.

United States

127.000 EUR TNE3Regulation 0761/202021-07-01

3 certificate(s) required

U004Proof of origin

L001Import certificate/licence

Import licence AGRIM

Y100Particular provisions

Special entries on the import licence AGRIM

Measure not applicable

Preferential tariff quota(7)

Mercosur5500

0.000 %4Regulation 0761/202026-05-01

4 certificate(s) required

U126Proof of origin

Statement on origin (Article 3.16 of the EU-Mercosur Interim Trade Agreement)

L001Import certificate/licence

Import licence AGRIM

C130Other certificates

Mercosur Quota Authorization Certificate

Y100Particular provisions

Special entries on the import licence AGRIM

Measure not applicable

CD750Eligibility to benefit from this quota is subject to the production of an import licence in accordance with the conditions laid down in Commission Implementing Regulation (EU) 2020/761.

Chile

0.000 %Regulation 0184/252026-01-01

EU-Chile Association Agreement(since 2003)

Import control(2)

inherited from 0200000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -organic products(1)

inherited from 0200000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)NO(Norway)LI(Liechtenstein)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

Veterinary control(4)

inherited from 0207000000

All third countries

Regulation 0632/212024-08-01

Except:CH(Switzerland)SM(San Marino)FO(Faroe Islands)LI(Liechtenstein)NO(Norway)AD(Andorra)IS(Iceland)GL(Greenland)

8 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

European Union

Regulation 0632/212023-11-14

9 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Faroe Islands

Regulation 0632/212024-08-01

EU-Faroe Islands FTA(since 1997)

17 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

Greenland

Regulation 0632/212024-08-01

17 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

Start date: 1996-01-01

Trade Statistics

Description & Classification

Common misclassifications

0207277000: Other frozen bone-in cuts and offal of turkeys that are not drumsticks or cuts thereof

Classification tips

Frozen bone-in turkey drumsticks or cuts thereof

Sample products

Frozen turkey drumsticks, bone-in

CJEU Case Law

C-160/18

11 Mar 2020

X BV v Staatssecretaris van Financiën

On those grounds, the Court (Fourth Chamber) hereby rules: 1. On a proper construction of Article 3(4) of Commission Regulation (EC) No 1484/95 of 28 June 1995 laying down detailed rules for implementing the system of additional import duties and fixing representative prices in the poultrymeat and egg sectors and for egg albumin, and repealing Regulation No 163/67/EEC, as amended by Commission Regulation (EU) No 248/2010 of 24 March 2010, the fact that goods imported into the European Union have been sold at a loss, that is, at a lower price than the CIF import price as set out in the customs declaration, is not in itself sufficient grounds for a finding that the correctness of the CIF import price has not been proved where the importer proves that all the conditions under which the consignment of those goods took place confirm that that price is correct. 2. On a proper construction of Article 3(5) and Article 4 of Regulation No 1484/95, as amended by Regulation No 248/2010, in a situation where an importer has been unable to prove the correctness of the CIF import price set out in the customs declaration, the customs authorities must, in order to apply additional duties, set aside that price and make use of the methods for determining the customs value of imported goods laid down in Articles 29 to 31 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996. [Signatures] ( *1 ) Language of the case: Dutch.

Regulatory notes

NENC0207

Meat and edible offal, of the poultry of heading 0105 , fresh, chilled or frozen

Additional noteAdditional Notes to Chapter 2

Non-preferential origin

specific

Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

The origin of the goods of this heading shall be the country in which the bird was fattened for at least 1 month; otherwise the country where the bird was hatched

specific

Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

The origin of the goods of this heading shall be the country in which the bird was fattened for at least 1 month; otherwise the country where the bird was hatched

Residual rule

Annex 22-01 DA 2015/2446

FAQ

Are there tariff preferences for Legs and cuts thereof (0207276000)?

Yes, 35 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Legs and cuts thereof (0207276000)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 0207276000?

TARIC code 0207276000 (Legs and cuts thereof) covers the following products: Frozen turkey drumsticks, bone-in, Frozen cuts of turkey drumsticks, bone-in.

How to correctly classify a product under code 0207276000?

Frozen bone-in turkey drumsticks or cuts thereof

What are the non-preferential origin rules for Legs and cuts thereof (0207276000)?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Synonyms

Turkey drumstick, Drumstick cut, Bone-in drumstick

Materials

Turkey meat

Keywords

Turkey drumstick · Drumstick cut · Bone-in drumstick · Turkey meat · Drumsticks and cuts thereof · Frozen · Bone-in

Chapter noteChapter 02 — Meat and edible meat offal

1. This chapter does not cover: (a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption; (b) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); (c) animal fat, other than products of heading 0209 (Chapter 15). 2. For the purposes of headings 0207 and 0210, the expression 'meat and edible meat offal of poultry' refers to the meat and edible meat offal of fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 3. Throughout the Nomenclature: (a) the term 'meat' means the flesh (including fat) of any animal (including fish flesh), but not the flesh of crustaceans, molluscs or other aquatic invertebrates; (b) 'offal' means the edible internal organs such as liver, kidney, heart, tongue, brain, as well as feet, tails and similar extremities. 4. Heading 0210 applies only to meat and edible meat offal which has been salted, in brine, dried or smoked, and to edible flours and meals of meat or meat offal. It does not cover dried, salted or smoked sausages or similar products (heading 1601) or meat extracts or juices (heading 1603).

Section noteNotes to Section I — Live animals; Animal products

1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout the Nomenclature any reference to 'dried' products also covers products which have been dehydrated, evaporated or freeze-dried.

Trade Statistics

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€1.62/kg

Export €/kg

€1.53/kg

Market concentration (HHI)

4,389

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€869K	711Kt	€1.22/kg	57.2%
2	🇲🇽 Mexico	€500K	142Kt	€3.53/kg	32.9%
3	🇺🇦 Ukraine	€55K	27Kt	€2.04/kg	3.6%
4	🇿🇦 South Africa	€51K	25Kt	€2.02/kg	3.3%
5	🇶🇼 QW	€44K	25Kt	€1.74/kg	2.9%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€3.9M	2.2Mt	€1.77/kg	26.3%
2	🇲🇿 MZ	€3.9M	2.9Mt	€1.37/kg	26.3%
3	🇿🇦 South Africa	€3.2M	2.0Mt	€1.57/kg	21.2%
4	🇭🇹 HT	€2.3M	1.6Mt	€1.41/kg	15.1%
5	🇬🇭 GH	€1.5M	1.2Mt	€1.28/kg	10.0%
6	🇽🇸 XS	€176K	93Kt	€1.89/kg	1.2%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€1.62/kg

Export €/kg

€1.53/kg

Market concentration (HHI)

4,389

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€869K	711Kt	€1.22/kg	57.2%
2	🇲🇽 Mexico	€500K	142Kt	€3.53/kg	32.9%
3	🇺🇦 Ukraine	€55K	27Kt	€2.04/kg	3.6%
4	🇿🇦 South Africa	€51K	25Kt	€2.02/kg	3.3%
5	🇶🇼 QW	€44K	25Kt	€1.74/kg	2.9%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€3.9M	2.2Mt	€1.77/kg	26.3%
2	🇲🇿 MZ	€3.9M	2.9Mt	€1.37/kg	26.3%
3	🇿🇦 South Africa	€3.2M	2.0Mt	€1.57/kg	21.2%
4	🇭🇹 HT	€2.3M	1.6Mt	€1.41/kg	15.1%
5	🇬🇭 GH	€1.5M	1.2Mt	€1.28/kg	10.0%
6	🇽🇸 XS	€176K	93Kt	€1.89/kg	1.2%

EU Member States

EU ImportersEU Exporters

View full analysis