{
  "url": "https://openlegislation.uk/eu-regulation-1987-3986/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-1987-3986/annex-III.json",
  "legislation": "eur/1987/3986",
  "legislation_title": "Commission Regulation (EEC) No 3986/87 of 22 December 1987 amending various Regulations concerning the implementation of the common organization of the markets in poultrymeat as a consequence of the introduction of the combined nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1987-3986",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": null,
  "text": "‘ANNEX\nFor the purposes of subheadings 0207 39 81 and 0207 43 71, “goose or duck paletots” shall be taken to mean geese or ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.\nFor the purposes of determining the percentage of poultrymeat, the weight of any bones is to be disregarded.’\nCN-code\nDescription of derived products\nCoefficients\nDescription of products used for derivation\n0105\nLive poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys, and guinea fowls:\n– Other:\n0105 91 00\n– – Fowls of the species Gallus domesticus\n0,70\n70 % chickens\n0105 99\n– – Other:\n0105 99 10\n– – – Ducks\n0,70\n70 % ducks\n0105 99 20\n– – – Geese\n0,70\n82 % geese\n0105 99 30\n– – – Turkeys\n0,70\n80 % turkeys\n0105 99 50\n– – – Guinea fowls\n0,70\nSlaughtered guinea fowls\n– Poultry cuts and offal (including livers) fresh or chilled:\n0207 39\n– – Other (except poultry livers other than fatty livers of geese or ducks falling within heading No 0207 39 90)\n– – – Of fowls of the species Callus domesticus\n– – – – Cuts:\n0207 39 11\n– – – – – Boneless\n2,10\n70 % chickens\n70 % ducks\nSlaughtered guinea fowls\n– – – – – With bone in:\n0207 39 13\n– – – – – – Halves or quarters\n1,10\n65 % chickens\n0207 39 15\n– – – – – – Whole wings, with or without tips\n0,65\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 39 17\n– – – – – – Backs, necks, backs with necks attached, rumps and wing tips\n0,45\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 39 21\n– – – – – – Breasts and cuts thereof\n1,65\n70 % chickens\n0207 39 23\n– – – – – – Legs and cuts thereof\n1,55\n70 % chickens\n0207 39 25\n– – – – – – Other\n2,00\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 39 27\n– – – – Offal, other than livers\n0,45\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n– – – Of turkeys:\n– – – – Cuts:\n0207 39 31\n– – – – – Boneless\n2,10\n80% turkeys\n– – – – – With bone in:\n0207 39 33\n– – – – – – Halves or quarters\n1,10\n73 % turkeys\n0207 39 35\n– – – – – – Whole wings, with or without tips\n0,65\n70 % chickens\n70% ducks\n80% turkeys\n75 % geese\nSlaughtered guinea fowls\n0207 39 37\n– – – – – – Backs, necks, backs with necks attached, rumps and wing tips\n0,45\n70 % chickens\n70 % ducks\n80 % turkeys\n75 % geese\nSlaughtered guinea fowls\n0207 39 41\n– – – – – – Breasts and cuts thereof\n1,60\n80 % turkeys\n– – – – – – Legs and cuts thereof:\n0207 39 43\n– – – – – – – Drumsticks and cuts of drumsticks\n0,75\n80 % turkeys\n0207 39 45\n– – – – – – – Other\n1,35\n80 % turkeys\n0207 39 47\n– – – – – – Other\n2,00\n70 % chickens\n70 % ducks\n80 % turkeys\n75 % geese\nSlaughtered guinea fowls\n0207 39 51\n– – – – Offal, other than livers\n0,45\n70 % chickens\n70 % ducks\n80 % turkeys\n75 % geese\nSlaughtered guinea fowls\n– – – Of ducks, geese and guinea fowls:\n– – – – Cuts:\n– – – – – Boneless:\n0207 39 53\n– – – – – – Of geese\n2,10\n75 % geese\n0207 39 55\n– – – – – – Of ducks and guinea fowls\n2,10\n70 % chickens\n70 % ducks\nSlaughtered guinea fowls\n– – – – – With bone in:\n– – – – – – – Halves or quarters:\n0207 39 57\n– – – – – – – Of ducks\n1,10\n63 % ducks\n0207 39 61\n– – – – – – – Of geese\n1,10\n75 % geese\n0207 39 63\n– – – – – – Of guinea fowls\n1,10\nSlaughtered guinea fowls\n0207 39 65\n– – – – – – Whole wings, with or without tips\n0,65\n70% chickens\n70% ducks\n75 % geese\n80% turkeys\nSlaughtered guinea fowls\n0207 39 67\n– – – – – – Backs, necks, backs with necks attached, rumps and wing tips\n0,45\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n– – – – – – Breasts and cuts thereof:\n0207 39 71\n– – – – – – – Of geese\n1,50\n75 % geese\n0207 39 73\n– – – – – – – Of ducks and guinea fowls\n1,65\n70 % chickens\n– – – – – – Legs and cuts thereof:\n0207 39 75\n– – – – – – – Of geese\n1,45\n75 % geese\n0207 39 77\n– – – – – – – Of ducks and guinea fowls\n1,55\n70 % chickens\n0207 39 81\n– – – – – – Goose or duck paletots\n1,40\n70 % ducks\n75 % geese\n0207 39 83\n– – – – – – Other\n2,00\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 39 85\n– – – – Offal, other than livers\n0,45\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n– Poultry cuts and offal other than livers, frozen:\n0207 41\n– – Of fowls of the species Gallus domesticus\n– – – Cuts:\n0207 41 10\n– – – – Boneless:\n2,10\n70 % chickens\n70 % ducks\nSlaughtered guinea fowls\n– – – – With bone in:\n0207 41 11\n– – – – – Halves or quarters\n1,10\n65 % chickens\n0207 41 21\n– – – – – Whole wings, with or without tips\n0,65\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 41 31\n– – – – – Backs, necks, backs with necks attached, rumps and wing tips\n0,45\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 41 41\n– – – – – Breasts and cuts thereof\n1,65\n70 % chickens\n0207 41 51\n– – – – – Legs and cuts thereof:\n1,55\n70 % chickens\n0207 41 71\n– – – – – Other\n2,00\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 41 90\n– – – Offal, other than livers\n0,45\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 42\n– – Of turkeys:\n– – – Cuts:\n0207 42 10\n– – – – Boneless\n2,10\n80 % turkeys\n– – – – With bone in:\n0207 42 11\n– – – – – Halves or quarters\n1,10\n73 % turkeys\n0207 42 21\n– – – – – Whole wings, with or without tips\n0,65\n70 % chickens\n70 % ducks\n80 % turkeys\n75 % geese\nSlaughtered guinea fowls\n0207 42 31\n– – – – – Backs, necks, backs with necks attached, rumps and wing tips\n0,45\n70 % chickens\n70 % ducks\n80 % turkeys\n75 % geese\nSlaughtered guinea fowls\n0207 42 41\n– – – – – Breasts and cuts thereof\n1,60\n80 % turkeys\n– – – – – Legs and cuts thereof:\n0207 42 51\n– – – – – – Drumsticks and cuts thereof\n0,75\n80 % turkeys\n0207 42 59\n– – – – – – Other\n1,35\n80 % turkeys\n0207 42 71\n– – – – – Other\n2,00\n70 % chickens\n70 % ducks\n80 % turkeys\n75 % geese\nSlaughtered guinea fowls\n0207 42 90\n– – – Offal, other than livers\n0,45\n70 % chickens\n70 % ducks\n80 % turkeys\n75 % geese\nSlaughtered guinea fowls\n0207 43\n– – Of ducks, geese and guinea fowls:\n– – – Cuts:\n– – – – Boneless:\n0207 43 11\n– – – – – Of geese\n2,10\n75 % geese\n0207 43 15\n– – – – – Of ducks and guinea fowls\n2,10\n70 % chickens\n70 % ducks\nSlaughtered guinea fowls\n– – – – With bone in:\n– – – – – Halves or quarters:\n0207 43 21\n– – – – – – Of ducks\n1,10\n63 % ducks\n0207 43 23\n– – – – – – Of geese\n1,10\n75 % geese\n0207 43 25\n– – – – – – Of guinea fowls\n1,10\nSlaughtered guinea fowls\n0207 43 31\n– – – – – Whole wings, with or without tips\n0,65\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 43 41\n– – – – – Backs, necks, backs with necks attached, rumps and wing tips\n0,45\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n– – – – – Breasts and cuts thereof:\n0207 43 51\n– – – – – – Of geese\n1,50\n75 % geese\n0207 43 53\n– – – – – – Of ducks and guinea fowls\n1,65\n70 % chickens\n– – – – – Legs and cuts thereof:\n0207 43 61\n– – – – – – Of geese\n1,45\n75 % geese\n0207 43 63\n– – – – – – Of ducks and guinea fowls\n1,55\n70 % chickens\n0207 43 71\n– – – – – Goose or duck paletots\n1,40\n70 % ducks\n75 % geese\n0207 43 81\n– – – – – Other\n2,00\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 43 90\n– – – Offal, other than livers\n0,45\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207\nMeat and edible meat offal, of the poultry of heading No 0105, fresh, chilled or frozen:\n– Poultry cuts and offal (including livers), fresh or frozen:\n0207 31 00\n– – Fatty livers of geese or ducks\n10,00\n82 % ducks\nex 0207 39\n– – Other:\n0207 39 90\n– – – Poultry livers, other than fatty livers of geese or ducks\n1,15\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0207 50\n– Poultry livers, frozen:\n0207 50 10\n– – Fatty livers of geese or ducks\n10,00\n82 % ducks\n0207 50 90\n– – Other\n1,15\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0210\nMeat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:\n0210 90\n– Other, including edible flours and meals of meat or meat offal:\n– – Offal:\n– – – Other:\n– – – – Poultry liver:\n0210 90 71\n– – – – – Fatty livers of geese or ducks, salted or in brine\n10,00\n82 % ducks\n0210 90 79\n– – – – – Other\n1,15\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n0209\nPig fat of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked:\n0209 00 90\n– Poultry fat\n1,00\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n1501\nLard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted:\n– Other:\n1501 00 90\n– – Poultry fat\n1,20\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n1602\nOther prepared or preserved meat, meat offal or blood:\n– Of poultry of heading No 0105\n1602 31\n– – Of turkeys:\n– – – Containing 57 % or more by weight of meat or offal:\n1602 31 11\n– – – – Containing exclusively uncooked turkey meat\n2,00\n80 % turkeys\n1602 31 19\n– – – – Other\n2,20\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n1602 31 30\n– – – Containing 25 % or more but less than 57 % by weight of meat or offal:\n1,20\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n1602 31 90\n– – – Other\n0,70\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n1602 39\n– – Other:\n– – – Containing 57 % or more by weight of poultry meat or offal:\n1602 39 11\n– – – – Uncooked\n2,00\n70 % chickens\n70 % ducks\n75 % geese\nSlaughtered guinea fowls\n1602 39 19\n– – – – Other\n2,20\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n1602 39 30\n– – – Containing 25 % or more but less than 57 % by weight of poultry meat or offal:\n1,20\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls\n1602 39 90\n– – – Other\n0,70\n70 % chickens\n70 % ducks\n75 % geese\n80 % turkeys\nSlaughtered guinea fowls",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "For the purposes of subheadings 0207 39 81 and 0207 43 71, “goose or duck paletots” shall be taken to mean geese or ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "For the purposes of determining the percentage of poultrymeat, the weight of any bones is to be disregarded.’"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1987/3986/annex/III",
    "retrieved_at": "2026-11-01T15:04:10.924856+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}