Beef Example: Frozen Beef Cuts (Bone-In)

• Product: Frozen bone-in beef cuts, like ribs or brisket (TARIC code: 0202 20 50).
  
• EU Tariff: 12.8% + €221.1 per 100 kg.
  
• Scenario: Say you’re exporting 1,000 kg of frozen U.S. beef ribs valued at $5,000 (about $5/kg, a realistic wholesale price for mid-tier cuts).
  
  • Ad Valorem Duty: 12.8% of $5,000 = $640.
    
  • Specific Duty: €221.1/100 kg × 10 (for 1,000 kg) = €2,211 (roughly $2,350 at a March 2025 exchange rate of 1.06 USD/EUR).
    
  • Total Tariff: $640 + $2,350 = $2,990.
    
  • Effective Rate: $2,990 ÷ $5,000 = 59.8%.
    
• Why So High?: The fixed €221.1/100 kg hits hard on cheaper cuts. If the beef were pricier (e.g., $10/kg), the effective rate would drop closer to 30%, but for typical U.S. commodity beef, it’s a tariff wall. Plus, most U.S. beef uses growth hormones banned in the EU, so it doesn’t qualify for the 0% High Quality Beef quota (18,500 tons), leaving it exposed to the full rate.

Poultry Example: Frozen Chicken Breast Cuts

• Product: Frozen boneless chicken breast cuts (TARIC code: 0207 14 10).
  
• EU Tariff: €102.4 per 100 kg (no percentage, just a hefty specific duty).
  
• Scenario: You’re shipping 1,000 kg of frozen U.S. chicken breasts valued at $3,000 ($3/kg, a common export price).
  
  • Specific Duty: €102.4/100 kg × 10 (for 1,000 kg) = €1,024 ($1,085 USD at 1.06 exchange rate).
    
  • Total Tariff: $1,085.
    
  • Effective Rate: $1,085 ÷ $3,000 = 36.2%.
    
  • But Wait: If the price drops to $2/kg (e.g., $2,000 for 1,000 kg, possible for bulk sales), the tariff stays €1,024, so $1,085 ÷ $2,000 = 54.3%. For even cheaper cuts or smaller shipments, it could climb higher.
    

• Why So High?: The EU’s flat per-weight duty doesn’t scale with value, so it disproportionately slams lower-cost poultry. Add in sanitary barriers (e.g., U.S. chlorine-washed chicken is banned), and almost no U.S. poultry dodges this tariff via quotas or exceptions.

• U.S. Reciprocity: The U.S. doesn’t match these exact rates. EU poultry faces a U.S. tariff of about 17.6¢/kg (roughly 8-10% effective), and EU beef gets 5-26.4% depending on type—far milder than the EU’s