Product classification
HS code for Fresh boneless mutton: 0204.23
Meat, of sheep (including lamb), boneless cuts, fresh or chilled.
Classification of fresh boneless mutton under HS 0204.23
The classification of fresh boneless mutton under HS code 0204.23 is determined by the General Rules for the Interpretation (GRI) of the Harmonized System. Chapter 2 of the nomenclature is dedicated to meat and edible meat offal. Within this chapter, heading 0204 specifically covers the meat of sheep or goats. The system further differentiates products based on the age of the animal, the state of preservation, and the specific cut. Subheading 0204.23 is reserved for the meat of sheep, fresh or chilled, that has been processed into boneless cuts. For the purposes of this classification, 'fresh' refers to meat that has not undergone any preserving process other than chilling. 'Chilled' refers to meat that has been cooled to a temperature, generally around 0°C, without being frozen. The 'boneless' designation requires that all bones, including vertebrae and ribs, have been entirely removed from the cut. This classification is essential for applying correct tariff rates and ensuring compliance with veterinary and sanitary regulations during international trade.
- Covers
- Fresh boneless mutton shoulders
- Chilled boneless mutton legs
- Fresh boneless mutton loins and saddles
- Chilled boneless mutton trimmings and manufacturing meat
- Fresh boneless mutton fillets
- Also under 0204.23
- Australian Boneless Lamb Leg
- New Zealand Boneless Lamb Shoulder
- US Lamb Stew Meat
- French Boneless Lamb Loin
- UK Boneless Mutton Cubes
Codes often confused with 0204.23
Common mistake. Fresh boneless mutton is frequently misclassified under HS code 0204.21, which is reserved for carcasses and half-carcasses, or 0204.22, which covers other cuts with the bone in. Another common error is using 0204.43, which is the specific code for frozen boneless mutton. It is vital to distinguish between 'fresh/chilled' and 'frozen' states, as the latter is defined by the meat being cooled below its freezing point. Additionally, meat from goats must be classified under 0204.50, regardless of whether it is boneless or bone-in.
Top exporters and importers of HS 020423 (the code used for fresh boneless mutton), 2025
In 2025, the largest exporter of HS 020423 (the code used for fresh boneless mutton) in UN Comtrade data was Australia, with 50% of world exports; the largest importer in UN Comtrade data was the United States, with 28% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 020423, not only fresh boneless mutton.
Top exporters 2025 · share of world exports
- 1 Australia $320M 50% of world exports
- 2 New Zealand $164M 26% of world exports
- 3 Ireland $50M 7.9% of world exports
World total: $638M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $191M 28% of world imports
- 2 Japan $86M 13% of world imports
- 3 Germany $64M 9.6% of world imports
World total: $672M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for fresh boneless mutton
Brazil classifies fresh boneless mutton under NCM 0204.23.00: HS 0204.23 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about fresh boneless mutton
What is the HS code for Fresh boneless mutton?
The HS code for Fresh boneless mutton is 020423 (Meat; of sheep (including lamb), boneless cuts, fresh or chilled). The HS code for fresh or chilled boneless mutton is 0204.23.
How do I classify Fresh boneless mutton for customs?
Fresh boneless mutton is classified under HS code 020423 — Meat; of sheep (including lamb), boneless cuts, fresh or chilled. This is a 6-digit subheading level code.
Does this code include boneless lamb?
Yes, in the Harmonized System, the term 'meat of sheep' encompasses both mutton and lamb, provided the cuts are fresh or chilled and boneless.
Which countries are the top exporters of fresh boneless mutton (HS 020423)?
In 2025, the top exporters of HS 020423 (the code used for fresh boneless mutton) in UN Comtrade data were Australia ($320M, 50% of world exports), New Zealand ($164M) and Ireland ($50M). World exports came to about $638M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of fresh boneless mutton (HS 020423)?
In 2025, the top importers of HS 020423 (the code used for fresh boneless mutton) in UN Comtrade data were the United States ($191M, 28% of world imports), Japan ($86M) and Germany ($64M). World imports came to about $672M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Fresh boneless mutton the same in all countries?
The base HS code 020423 for Fresh boneless mutton is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for fresh boneless mutton in Brazil?
In Brazil, fresh boneless mutton (HS 020423) is classified under NCM 0204.23.00.