HS 040790 Other
Quick Answer: Products imported under HS 040790 enter the UK at rates including 25.00 GBP / 100 kg or 6.00%, the EU at rates including 30.40 EUR / 100 kg or 7.70%, and the US at rates including 2.8¢/doz. or free for certain trade agreements. This code covers other birds' eggs, in shell, not for hatching, and other birds' eggs, yolks, and other fresh, chilled, or frozen edible products of birds' eggs, not specified elsewhere in Chapter 04. Importers should verify specific rates based on origin and trade agreements, as US rates vary significantly by partner country. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0407900000 | — | — | — |
| 0407901000 | 25.00 GBP / 100 kg | — | — |
| 0407909000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0407900000 | — | — | — |
| 0407901000 | 30.40 EUR / 100 kg | — | — |
| 0407909000 | 7.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0407900000 | 2.8¢/doz. | Free (17 programs) | ["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 0407.90?
Imports of Other 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?
What products does HS 040790 cover?
This subheading covers other birds' eggs, in shell, whether or not fresh, preserved, or cooked, that are not specifically classified under HS 0407.10 (Fertile eggs for incubation) or HS 0407.20 (Other eggs, in shell, fresh). According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is for eggs that do not meet the criteria for hatching or are not explicitly fresh. For example, cooked eggs in their shells, if not otherwise specified, would fall here. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this broad definition for non-specified eggs in shell.
What falls outside HS 040790?
The following products are excluded from HS 040790: fertile eggs for incubation (HS 0407.10), and other eggs in shell that are specifically identified as fresh (HS 0407.20). Furthermore, shelled eggs, whether fresh, cooked, or preserved, are classified under HS 0408. For instance, liquid egg whites or yolks, even if derived from eggs that would otherwise fall under 0407, are classified in HS 0408. Similarly, eggshells themselves, if presented as a separate product, would not be classified under this heading.
What are common classification mistakes for HS 040790?
A common error is misclassifying fresh, edible eggs in shell under HS 040790 when they should be classified under HS 0407.20, which specifically covers "Other eggs, in shell, fresh." This distinction is crucial as duty rates can vary significantly. Another mistake involves including shelled eggs or egg products (like dried egg powder) in this subheading; these belong to HS 0408. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is paramount.
How should importers classify products under HS 040790?
The correct procedure for classifying products under HS 040790 involves a thorough examination of the product's characteristics and intended use, referencing the WCO Harmonized System Explanatory Notes and specific national tariff schedules like the USITC HTS or EU TARIC. Importers and customs brokers must first determine if the product is an egg in shell. If it is, they must then ascertain if it is fertile for incubation (0407.10) or fresh (0407.20). If it meets neither of these specific criteria, and is not otherwise excluded, then HS 0407.90 is the appropriate classification.
How is the duty calculated for products under HS 040790?
A shipment of 10,000 cooked quail eggs in shell, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $500 USD = $25.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 0407.90.0000. Note that specific quantities or weights might also be subject to additional duties or specific rates depending on the jurisdiction.
Which trade agreements reduce duties for HS 040790?
Several free trade agreements may reduce the applicable duty rate for HS 040790, including the United States-Mexico-Canada Agreement (USMCA), which can provide for "Free" entry for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or zero duties. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while GSP often requires a Form A certificate of origin, depending on the importing country's specific regulations.
```Which HS Codes Are Related?
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FAQ
What specific products fall under HS code 040790, 'Other' for birds' eggs, in shell, fresh, chilled or frozen?
HS code 040790 covers birds' eggs, in shell, fresh, chilled or frozen, that are not specifically classified under other subheadings within chapter 04. This typically includes eggs from species other than chickens, ducks, geese, or turkeys, provided they meet the conditions of being fresh, chilled, or frozen and are presented in shell. For precise classification, consult the Explanatory Notes to the Harmonized System and national tariff schedules.
What are the typical import duty rates for HS code 040790 in major markets like the UK and EU?
Duty rates for HS code 040790 vary significantly by market. For example, the UK's tariff (UK Trade Tariff) may list rates such as 25.00 GBP per 100 kg. The EU's TARIC system might show rates like 30.40 EUR per 100 kg. These are often combined with ad valorem duties, such as 6.00% or 7.70%. It is crucial to check the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How are import duties calculated for HS code 040790 when a specific rate per unit and an ad valorem rate apply?
When both a specific rate (e.g., per 100 kg or per dozen) and an ad valorem rate (percentage of value) apply, the importer typically pays the higher of the two amounts, or sometimes both, depending on the specific tariff wording. For instance, if the duty is 30.40 EUR per 100 kg AND 7.70% ad valorem, and you import 500 kg valued at 1000 EUR: The specific duty would be (500 kg / 100 kg) * 30.40 EUR = 152 EUR. The ad valorem duty would be 7.70% of 1000 EUR = 77 EUR. In this scenario, the specific duty of 152 EUR would likely be applied. Always verify the calculation method with the relevant customs authority.
What preferential duty rates are available for HS code 040790 under trade agreements, and what documentation is needed?
Preferential duty rates for HS code 040790 are often available under various Free Trade Agreements (FTAs). For example, rates like 'Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' indicate that goods originating from these listed countries may be imported duty-free. To claim these preferential rates, importers must provide a valid Certificate of Origin or other proof of origin as stipulated by the specific trade agreement and the importing country's regulations. Consult the relevant trade agreement text and customs guidance for precise requirements.
Are there specific import licenses or health certificates required for birds' eggs in shell (HS 040790)?
Yes, the import of birds' eggs, even in shell, is often subject to stringent sanitary and phytosanitary (SPS) requirements due to potential risks of disease transmission. Importers typically need to obtain specific import permits or licenses from the competent veterinary or agricultural authorities of the importing country. Health certificates issued by the exporting country's official veterinary services, attesting to the health status of the birds and the eggs, are usually mandatory. Requirements can vary significantly, so checking with the importing country's Ministry of Agriculture or Food Safety Agency is essential.