Product classification
HS code for Fresh mutton carcass: 0204.21
Meat, of sheep, carcasses and half-carcasses (excluding carcasses and half-carcasses of lamb), fresh or chilled.
Classification of fresh mutton carcass under HS 0204.21
HS code 0204.21 is designated for fresh or chilled carcasses and half-carcasses of sheep, specifically mutton. This classification is governed by the General Rules of Interpretation (GRI), specifically GRI 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 2 of the Harmonized System covers meat and edible meat offal. Within this chapter, heading 0204 specifically addresses meat of sheep or goats. The distinction between mutton and lamb is critical; mutton refers to meat from sheep that are typically over one year of age, whereas lamb (classified under 0204.10) refers to younger animals. The term "fresh" implies the meat has not undergone any preserving process other than chilling to maintain a temperature generally between 0°C and 4°C. Carcasses must include the entire body of the animal after bleeding, evisceration, and removal of the head, feet, and tail. Half-carcasses are prepared by dividing the whole carcass lengthwise through the center of the vertebrae. This code is essential for the international trade of sheep meat in bulk form, ensuring that the correct customs duties are paid and that the meat meets the necessary health and safety standards for import.
- Covers
- Whole sheep carcasses (mutton), fresh or chilled
- Half-carcasses of sheep (mutton), fresh or chilled
- Chilled mutton carcasses intended for further butchery
- Also under 0204.21
- Australian Mutton Carcasses
- New Zealand Mutton Halves
- British Mutton Carcasses
- Irish Mutton
- South African Mutton
Codes often confused with 0204.21
Common mistake. A frequent error involves confusing 0204.21 with 0204.10, which is reserved for lamb carcasses. The age of the animal is the deciding factor. Additionally, 0204.22 is often used incorrectly for carcasses; however, 0204.22 is for other cuts of mutton with bone in. Frozen mutton carcasses must be classified under 0204.41, as the thermal state (fresh/chilled vs. frozen) is a primary divider in Chapter 2.
Top exporters and importers of HS 020421 (the code used for fresh mutton carcass), 2025
In 2025, the largest exporter of HS 020421 (the code used for fresh mutton carcass) in UN Comtrade data was Spain, with 32% of world exports; the largest importer in UN Comtrade data was Algeria, with about 20% 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 020421, not only fresh mutton carcass.
Top exporters 2025 · share of world exports
- 1 Spain $175M 32% of world exports
- 2 Kazakhstan $81M 15% of world exports
- 3 India $75M 14% of world exports
World total: $540M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Algeria* ~$131M 20% of world imports · partner records ↗
- 2 Italy $91M 14% of world imports
- 3 France $88M 13% of world imports
World total: $652M 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 mutton carcass
Brazil classifies fresh mutton carcass under NCM 0204.21.00: HS 0204.21 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about fresh mutton carcass
What is the HS code for Fresh mutton carcass?
The HS code for Fresh mutton carcass is 020421 (Meat; of sheep, carcasses and half-carcasses (excluding carcasses and half-carcasses of lamb), fresh or chilled). The HS code for fresh or chilled mutton carcasses and half-carcasses is 0204.21.
How do I classify Fresh mutton carcass for customs?
Fresh mutton carcass is classified under HS code 020421 — Meat; of sheep, carcasses and half-carcasses (excluding carcasses and half-carcasses of lamb), fresh or chilled. This is a 6-digit subheading level code.
How is mutton distinguished from lamb in the HS system?
In the Harmonized System, lamb is specifically meat from sheep under 12 months of age (0204.10), while mutton refers to meat from older sheep (0204.21 for carcasses).
Which countries are the top exporters of fresh mutton carcass (HS 020421)?
In 2025, the top exporters of HS 020421 (the code used for fresh mutton carcass) in UN Comtrade data were Spain ($175M, 32% of world exports), Kazakhstan ($81M) and India ($75M). World exports came to about $540M, 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 mutton carcass (HS 020421)?
In 2025, the top importers of HS 020421 (the code used for fresh mutton carcass) in UN Comtrade data were Algeria (about $131M, 20% of world imports), Italy ($91M) and France ($88M). World imports came to about $652M, 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 mutton carcass the same in all countries?
The base HS code 020421 for Fresh mutton carcass 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 mutton carcass in Brazil?
In Brazil, fresh mutton carcass (HS 020421) is classified under NCM 0204.21.00.