02071430Unit: kgHeading 0207

Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen › Of fowls of the species Gallus domesticus: › Cuts and offal, frozen:

HS code 02071430 – Livers

Updated Jul 29, 2026 · Vietnam’s 2026 tariff schedule

This classification covers frozen livers derived from domestic fowls, such as chickens, intended for human consumption. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 20%, VAT of */5/8/10 and measured in “kg”.

Preferential (MFN) import duty
20
VAT
*/5/8/10
Ordinary rate (non-MFN)
30
Unit of quantity
kg

What is HS code 02071430?

These are edible livers obtained from fowls of the species Gallus domesticus, commonly known as domestic chickens, which have been processed by freezing. As a specific cut of offal, they fall under heading 0207, which encompasses various forms of poultry meat and edible offal, whether fresh, chilled, or frozen. This particular subheading distinguishes them as frozen offal from domestic fowls, ready for culinary use.

For accurate classification in Vietnam, importers must ensure the documentation clearly specifies the species as Gallus domesticus and confirms the product's frozen state. Distinguishing these livers from those of other poultry species, such as ducks (which fall under different subheadings within 0207), is crucial for correct customs declaration. The physical form and preservation method are key factors, as fresh or chilled livers from the same species would be classified under a different subheading.

Specialised management for code 02071430

This product is subject to a special management policy

reviewed 2026-08-16

Obligations from the lists that name this exact code: Animal quarantine.

In force

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

What you have to do

Verbatim note from the 2026 tariff schedule

Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 02071430

Ordinary rate (non-MFN)
30
Preferential (MFN) import duty
20
VAT
*/5/8/10
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: VAT depends on the case: unprocessed agricultural, livestock and aquatic products are not subject to VAT at the import stage; once processed, 8%/10%; 5% at the domestic trading stage. Contact Avenir for an assessment of the specific shipment.

Not sure HS code 02071430 is the right one for your shipment?

Send the code plus a product description and an Avenir specialist reviews it free, same day.

Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
5
ACFTA (ASEAN - China)
Best rate0
AJCEP (ASEAN - Japan)
1
VJEPA (Japan)
2.5
AKFTA (ASEAN - Korea)
Best rate0
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
Best rate0
AIFTA (ASEAN - India)
Best rate0
VCFTA (Chile)
4
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
12,7
AHKFTA (ASEAN - Hong Kong)
20
EVFTA (EU)
7,2
UKVFTA (UK)
7,2
VIFTA (Israel)
8
RCEP
13,3
Vietnam – Cambodia
Best rate0
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 20%drops to 0% under ACFTA (ASEAN - China)

A 20% gap - illustrated on a 100,000 USD shipment, that is roughly 20,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 02071430

Import cost calculator
VAT depends on the case. Farm/livestock/aquatic goods: at import, if UNPROCESSED → VAT-exempt; if processed → 8%/10% (Decree 174/2025); at the domestic trading stage → 5%. Determined by processing state & transaction stage - consult us to be sure.

Frequently asked questions about HS code 02071430

What is Vietnam’s import duty for HS code 02071430 (Livers)?
HS code 02071430 carries a preferential (MFN) import duty of 20%, an ordinary rate (non-MFN) of 30% and VAT of */5/8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 02071430?
HS code 02071430 (Livers) is subject to value-added tax (VAT) of */5/8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 02071430 require an import permit?
HS code 02071430 (Livers) is subject to a special management policy: Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1) Contact Avenir for support with the procedure.
Does HS code 02071430 require specialized inspection or conformity certification?
Yes. HS code 02071430 falls under: Animal quarantine. Basis: Appendix I, Section 1 01/2024/TT-BNNPTNT. Chapter-level signal (for reference, needs checking): animal quarantine and state food-safety inspection on import, carried out by the Department of Animal Health (Ministry of Agriculture and Rural Development) and the relevant sector ministry for food safety (Health, Agriculture and Rural Development, or Industry and Trade, depending on the goods). This runs in parallel with the customs declaration - missing paperwork holds the goods at the port, so it must be prepared before the shipment arrives.
Which FTA preferences apply to HS code 02071430?
The lowest preferential rate for HS code 02071430 is 0%, available under the following agreements: ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VN-EAEU (Eurasian Union), Vietnam – Cambodia and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 02071430 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 02071430 has preferences under ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VN-EAEU (Eurasian Union), Vietnam – Cambodia and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 02071430?
The unit of quantity for HS code 02071430 is kg.
What goods does HS code 02071430 cover?
HS code 02071430 covers goods described as “Livers”. In Vietnam’s tariff schedule, this code falls under: Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen → Of fowls of the species Gallus domesticus: → Cuts and offal, frozen: → Livers. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 0207)

0207Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen
02071100Not cut in pieces, fresh or chilled
02071200Not cut in pieces, frozen
02071300Cuts and offal, fresh or chilled
020714Cuts and offal, frozen:
02071410Wings
02071420Thighs
02071491Mechanically deboned or separated meat
02071499Other
02072400Not cut in pieces, fresh or chilled
02072500Not cut in pieces, frozen
02072600Cuts and offal, fresh or chilled

Showing the first 12 codes in heading 0207. See all of heading 0207

See every HS code in Chapter 02 – Live animals · Animal products

Getting ready to import this product?

See the full import procedure, duties and permits for Chapter 02.

See Chapter 02 procedures

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.