Product classification
HS code for Frozen beef tongue: 0206.21
Offal, edible, of bovine animals, tongues, frozen.
Classification of frozen beef tongue under HS 0206.21
Frozen beef tongue is classified under HS code 0206.21. This classification is part of the broader heading 0206, which covers edible offal of bovine animals. The Harmonized System provides a specific subheading for tongues because they are a high-value offal item with distinct trade patterns. Classification is determined by the animal of origin (bovine), the specific part (tongue), and the state of preservation (frozen). According to the General Interpretative Rules, specific descriptions take precedence over general ones; therefore, even though a tongue is a type of offal, it must be classified under 0206.21 rather than the residual \"other\" category of 0206.29. The product must be frozen to a temperature that inhibits microbial growth and ensures long-term stability. This code applies to whole tongues, as well as tongues that have been trimmed of excess fat or connective tissue, provided they have not been cooked or otherwise prepared.
- Covers
- Whole frozen beef tongues
- Trimmed frozen bovine tongues
- Frozen calf tongues
- Frozen buffalo tongues (domestic)
- Frozen tongues with the root attached
- Also under 0206.21
- JBS frozen beef tongues
- Cargill frozen beef tongues
- Tyson frozen beef tongues
Codes often confused with 0206.21
Common mistake. The most common misclassification is using HS code 0206.10, which applies to fresh or chilled tongues. Another error involves HS code 0210.99, which is used for meat and edible offal that has been salted, in brine, dried, or smoked. If a tongue has been cured or seasoned, it moves from 0206 to 0210. Additionally, 0206.29 (other frozen bovine offal) is sometimes used incorrectly when the specific code for tongues (0206.21) is available. It is also important to distinguish between bovine tongues and tongues from other animals, such as swine (0206.41) or sheep (0206.90).
Top exporters and importers of HS 020621 (the code used for frozen beef tongue), 2025
In 2025, the largest exporter of HS 020621 (the code used for frozen beef tongue) in UN Comtrade data was Australia, with 30% of world exports; the largest importer in UN Comtrade data was Japan, with 57% 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 020621, not only frozen beef tongue.
Top exporters 2025 · share of world exports
- 1 Australia $142M 30% of world exports
- 2 United States $60M 13% of world exports
- 3 Brazil $55M 12% of world exports
World total: $474M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Japan $281M 57% of world imports
- 2 Indonesia $64M 13% of world imports
- 3 Russia* ~$54M 11% of world imports · partner records ↗
World total: $492M 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 frozen beef tongue
Brazil classifies frozen beef tongue under NCM 0206.21.00: HS 0206.21 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about frozen beef tongue
What is the HS code for Frozen beef tongue?
The HS code for Frozen beef tongue is 020621 (Offal, edible; of bovine animals, tongues, frozen). The HS code for frozen edible bovine tongues is 0206.21.
How do I classify Frozen beef tongue for customs?
Frozen beef tongue is classified under HS code 020621 — Offal, edible; of bovine animals, tongues, frozen. This is a 6-digit subheading level code.
What if the tongue is salted or smoked?
If the beef tongue is salted, in brine, dried, or smoked, it should be classified under HS code 0210.99, as Chapter 0206 only covers fresh, chilled, or frozen offal.
Which countries are the top exporters of frozen beef tongue (HS 020621)?
In 2025, the top exporters of HS 020621 (the code used for frozen beef tongue) in UN Comtrade data were Australia ($142M, 30% of world exports), the United States ($60M) and Brazil ($55M). World exports came to about $474M, 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 frozen beef tongue (HS 020621)?
In 2025, the top importers of HS 020621 (the code used for frozen beef tongue) in UN Comtrade data were Japan ($281M, 57% of world imports), Indonesia ($64M) and Russia (about $54M). World imports came to about $492M, 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 Frozen beef tongue the same in all countries?
The base HS code 020621 for Frozen beef tongue 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 frozen beef tongue in Brazil?
In Brazil, frozen beef tongue (HS 020621) is classified under NCM 0206.21.00.