HS 040811 Egg yolks

Quick Answer: Egg yolks imported under HS 040811 enter the UK at rates of 0.00% or 119.00 GBP/100 kg, the EU at 0.00% or 142.30 EUR/100 kg, and the US at 47.6¢/kg or free for certain preferential trade agreements. This classification specifically covers egg yolks, whether dried, cooked, or otherwise preserved, but not those mixed with other ingredients. Importers should be aware of the significant variations in duty rates across jurisdictions, particularly the high specific duties in some instances, which can impact landed cost calculations. CustomTariffs aggregates this data, highlighting the importance of verifying the applicable rate based on origin and specific trade agreements.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0408110000 — — —
0408112000 0.00 % — —
0408118000 119.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0408110000 — — —
0408112000 0.00 % — —
0408118000 142.30 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0408110000 47.6¢/kg Free (17 programs) ["kg"]

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 0408.11?

Imports of Egg yolks 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, and 15 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 040811 cover?

This subheading covers dried, concentrated, or evaporated egg yolks, which are the nutrient-rich part of the egg. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to egg yolks that have undergone processing to remove moisture or increase concentration. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category specifically excludes fresh or raw egg yolks, which are classified under a different subheading.

What falls outside HS 040811?

The following products are excluded from HS 040811: fresh or chilled egg yolks (classified under 040819), whole eggs (Chapter 04, typically 0407), egg whites (classified separately under 040891 or 040899 depending on form), and egg products that contain added sugar or other sweeteners, which are generally classified under Chapter 17 or Chapter 21 depending on the predominant character and sugar content. Mixtures of egg yolks with other ingredients, unless specifically provided for, also fall outside this subheading.

What are common classification mistakes for HS 040811?

A common error is misclassifying egg yolk powder or dried egg yolks as fresh or liquid egg yolks, which have different tariff codes and duty rates. This often occurs when the processing method is not clearly understood or documented. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers must ensure the product's physical state and processing align precisely with the descriptive text of subheading 040811.

How should importers classify products under HS 040811?

The correct procedure for classifying products under HS 040811 involves a thorough examination of the product's physical characteristics and processing. Importers and customs brokers must verify if the egg yolks are dried, concentrated, or evaporated. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial. Reviewing product specifications, manufacturing processes, and any laboratory analysis confirming the moisture content or concentration level will ensure accurate classification.

How is the duty calculated for products under HS 040811?

A 100 kg shipment of dried egg yolk powder declared at a customs value of $500 USD would attract a US duty of $150.00. This is calculated using the U.S. Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 15% ad valorem, applied to the declared value ($500 USD × 0.15 = $75.00), and a specific duty of $0.75 per kilogram ($0.75/kg × 100 kg = $75.00), resulting in a total duty of $150.00. The USITC HTS provides these rates.

Which trade agreements reduce duties for HS 040811?

Several free trade agreements may reduce the applicable duty rate for HS 040811, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico, provided a valid USMCA certification of origin is submitted. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Australia and Japan. Documentation requirements vary by agreement, often necessitating a certificate of origin or a self-certified origin statement.

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Which HS Codes Are Related?

HS 040711 HS 040721 HS 110811 HS 030811 HS 040520 HS 400811

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

FAQ

What are the import duty rates for HS code 040811 (Egg yolks, fresh, chilled or frozen)?

Import duty rates for HS code 040811 vary significantly by importing country. For example:

  • United States: The U.S. Harmonized Tariff Schedule (USHTS) typically lists a Most Favored Nation (MFN) rate of 47.6¢/kg. However, preferential rates under certain Free Trade Agreements (FTAs) may apply. For instance, under the US-Australia FTA, the rate is Free (indicated by 'A+').
  • United Kingdom: The UK Trade Tariff shows a standard rate of 119.00 GBP per 100 kg. Preferential rates may be available for goods originating from countries with trade agreements with the UK.
  • European Union: The EU's TARIC database often shows a duty rate of 142.30 EUR per 100 kg for goods from countries not covered by preferential agreements. Specific rates can apply under EU trade agreements.

It is crucial to consult the specific tariff schedule of the importing country at the time of import to confirm the applicable duty rate and any potential preferential treatments.

How is the import duty for HS code 040811 calculated, and can you provide an example?

The calculation method depends on the duty rate structure. For specific rates like 'per 100 kg' or 'per kg', the duty is calculated based on the net weight of the product. For ad valorem rates (a percentage of the value), it's based on the customs value of the goods.

Example (using a specific rate): Assume an import into the UK of 500 kg of frozen egg yolks with a net weight of 500 kg. The UK Trade Tariff shows a duty of 119.00 GBP per 100 kg.

Calculation: (Net Weight / 100 kg) * Duty Rate per 100 kg (500 kg / 100 kg) * 119.00 GBP/100 kg = 5 * 119.00 GBP = 595.00 GBP

The total duty payable would be 595.00 GBP. Importers must ensure accurate net weight declarations.

What are the key classification criteria for HS code 040811?

HS code 040811 specifically covers 'Egg yolks'. The primary classification criteria are:

  1. Product Type: The goods must be the yolk of hen or other birds' eggs.
  2. Condition: The code applies to egg yolks that are fresh, chilled, or frozen. Dried or cooked egg yolks would fall under different subheadings.
  3. Form: Whether the yolks are separated from the whites or not is key. This code is for the yolks themselves, not whole eggs or egg whites.

Classification is based on the World Customs Organization's (WCO) Harmonized System Explanatory Notes and national tariff interpretations. Ensure the product description on import documents precisely matches these criteria to avoid misclassification.

Which trade agreements commonly offer preferential duty rates for HS code 040811?

Several trade agreements can provide preferential duty rates for HS code 040811, reducing or eliminating import duties. Common examples include:

  • United States: Agreements like the US-Australia FTA (often showing 'Free' or 'A+' for eligible goods) and others may offer reduced rates for qualifying originating egg yolks.
  • United Kingdom: Post-Brexit, the UK has established numerous Continuity Trade Agreements and new FTAs (e.g., with Australia, New Zealand, CPTPP) that may grant preferential access for goods originating from partner countries.
  • European Union: The EU has an extensive network of Association Agreements, Economic Partnership Agreements (EPAs), and FTAs (e.g., with Canada, Japan, Mercosur) that can provide preferential tariffs for originating egg yolks imported into the EU.

To claim preferential treatment, importers must possess a valid Certificate of Origin or proof of origin as required by the specific trade agreement and ensure the goods meet the rules of origin.

What documentation is typically required for importing goods classified under HS code 040811?

Standard import documentation for HS code 040811 (Egg yolks) generally includes:

  1. Commercial Invoice: Detailing the seller, buyer, quantity, description, unit price, and total value.
  2. Packing List: Outlining the contents of each package.
  3. Bill of Lading (Ocean) or Air Waybill (Air): Transport document.
  4. Certificate of Origin: Crucial if claiming preferential duty rates under a trade agreement.
  5. Import Permit/License: Depending on the importing country's regulations for food products, specific health certificates, phytosanitary certificates, or import licenses may be required to ensure food safety and animal health standards are met.
  6. Health Certificate: Often required by food safety authorities, verifying the product is fit for human consumption and meets sanitary standards.

Always verify the specific documentation requirements with the customs authority of the destination country and your customs broker, as regulations can change and vary by origin and destination.