HS 040721 Other fresh eggs

Quick Answer: Other fresh eggs imported under HS 040721 enter the UK at 25.00 GBP per 100 kg, the EU at 30.40 EUR per 100 kg, and the US with varied rates including 2.8¢ per dozen and duty-free for certain trade agreements. This classification specifically covers fresh eggs, in shell, from poultry, excluding those preserved by any means. Importers should be aware of potential quantity-based duties in some jurisdictions, such as the UK and EU, which differ from the US per-dozen assessment. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin and trade agreement impacts for accurate duty calculation.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0407210000 25.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0407210000 30.40 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0407210030 — — ["doz."]
04072100 2.8¢/doz. Free (17 programs) —
0407210090 — — ["doz."]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 0407.21?

Imports of Other fresh eggs may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, GSP, and 14 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 040721 cover?

This subheading covers other fresh eggs, specifically those of poultry, in the shell, which are not specifically covered by HS 040711 (for hatching). According to the World Customs Organization's Harmonized System Nomenclature, this category is for eggs that are intended for consumption and are presented in their natural, unshelled state. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm that this classification applies to fresh, whole eggs of birds other than those for hatching, excluding any processed or preserved forms.

What falls outside HS 040721?

The following products are excluded from HS 040721: eggs for hatching (classified under 040711), dried, concentrated, or evaporated eggs (Chapter 04, typically 0408), cooked or prepared eggs (Chapter 16), and egg products such as albumin or yolks (typically 0408). For instance, hard-boiled eggs intended for immediate consumption would not fall under this code, nor would liquid egg products or eggshells intended for other uses.

What are common classification mistakes for HS 040721?

A common error is misclassifying eggs intended for hatching under this subheading. General Rule of Interpretation (GRI) 1 dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Therefore, it is crucial to distinguish between eggs for consumption and those for propagation, with the latter being specifically excluded from 040721.

How should importers classify products under HS 040721?

The correct procedure for classifying products under HS 040721 involves verifying that the goods are fresh, whole eggs of poultry, in the shell, and not intended for hatching. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm the precise wording and any specific notes or exclusions related to this subheading.

How is the duty calculated for products under HS 040721?

A shipment of 10,000 fresh hen eggs, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($500 USD × 10% = $50.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 040721?

Several free trade agreements may reduce the applicable duty rate for HS 040721. For example, under the United States-Mexico-Canada Agreement (USMCA), eggs originating from Canada or Mexico may be eligible for duty-free entry. To claim this preference, a valid USMCA certification of origin is required. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may offer preferential rates for originating goods from member countries like Vietnam, often requiring a certificate of origin.

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Which HS Codes Are Related?

HS 040711 HS 040811 HS 020711 HS 020421 HS 040520 HS 020724

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 040721, 'Other fresh eggs'?

Import duty rates for HS code 040721 vary by importing country. For example, the UK's standard duty is 25.00 GBP per 100 kg. The EU's Common Customs Tariff (TARIC) rate is 30.40 EUR per 100 kg. In the United States, the duty is 2.8 cents per dozen. Many preferential trade agreements offer duty-free access; for instance, under the UK's Free Trade Agreements, goods from Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may be eligible for zero duty, provided rules of origin are met. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.

How is the duty for HS 040721 calculated, and can you provide an example?

The duty for HS code 040721 is typically calculated based on a specific rate per unit of weight (e.g., per 100 kg or per dozen). For example, if importing 500 kg of fresh eggs into the UK with a duty rate of 25.00 GBP/100 kg, the calculation would be: (500 kg / 100 kg) * 25.00 GBP = 125.00 GBP. If importing 1,200 dozen eggs into the US with a duty rate of 2.8 cents/doz., the calculation would be: 1,200 doz. * 0.028 USD/doz. = 33.60 USD. It is crucial to verify the exact unit of measure and rate in the destination country's tariff.

What are the key classification criteria for goods falling under HS code 040721?

HS code 040721 covers 'Other fresh eggs' of birds, in the shell. This classification specifically excludes eggs that are preserved or cooked. The primary criteria are that the eggs must be fresh, from birds (typically chicken, but can include duck, quail, etc.), and still in their shells. Any processing, such as pasteurization, drying, or preservation in brine, would lead to classification under a different HS code. For instance, dried eggs are classified under 0402, and eggs not in shell under 040790.

What documentation is typically required for importing fresh eggs under HS code 040721?

Importing fresh eggs under HS code 040721 requires specific documentation to ensure compliance with food safety and agricultural regulations. Key documents usually include a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Additionally, importers must often provide a phytosanitary certificate or an animal health certificate issued by the competent authority of the exporting country, confirming the eggs are free from disease. Depending on the destination country, import permits, health certificates, and adherence to specific labeling requirements for eggs may also be mandatory. Consult the importing country's agricultural and food safety agencies for precise requirements.

Which trade agreements commonly grant preferential duty rates for HS 040721?

Several trade agreements can offer preferential duty rates, often leading to duty-free entry for HS code 040721, provided the goods meet the rules of origin. Examples include agreements between the EU and countries like Chile (CL) or South Korea (KR). The US has agreements with countries such as Australia (AU) and Singapore (SG) under various frameworks. The UK also has numerous bilateral agreements post-Brexit that mirror or extend previous EU agreements. Importers should verify the specific terms and rules of origin within the relevant Free Trade Agreement (FTA) or preferential trade scheme applicable to their import, as eligibility is not automatic and requires proof of origin.