HS 040900 Mānuka honey

Quick Answer: Mānuka honey imported under HS 040900 enters the UK at 16.00%, the EU at 17.30%, and the US with a range of rates including 1.9¢/kg and duty-free for specific trade agreements. This code specifically covers natural honey, not artificially flavored or colored honey, with Mānuka honey being a prominent example due to its unique properties and origin. Importers should be aware of potential additional requirements or specific labeling regulations that may apply to Mānuka honey in different jurisdictions. CustomTariffs aggregates this data, highlighting the importance of verifying the exact tariff line and applicable preferential rates for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0409000010 16.00 % — —
0409000090 16.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0409000010 17.30 % — —
0409000090 17.30 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0409000005 — — ["kg"]
0409000035 — — ["kg"]
0409000056 — — ["kg"]
04090000 1.9¢/kg Free (17 programs) —
0409000010 — — ["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 0409.00?

Imports of Mānuka honey 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 040900 cover?

This subheading covers natural honey, specifically Mānuka honey, which is defined by its unique monofloral origin from the nectar of the Mānuka bush (Leptospermum scoparium). According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, heading 0409 encompasses "Natural honey." Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, typically do not further subdivide this specific type of honey, meaning HS 040900 is the primary classification for pure Mānuka honey, regardless of its processing level as long as it remains natural honey.

What falls outside HS 040900?

The following products are excluded from HS 040900: artificial honey, honey preparations containing added flavouring or colouring matter, and honey in which significant amounts of other nectars have been detected, which would preclude its classification as monofloral Mānuka honey. For instance, a blend of Mānuka honey with other floral honeys would generally be classified under HS 040900 if Mānuka is the predominant floral source, but if it's a mixture with no dominant floral source, it would fall under general natural honey. Honey confectionery or baked goods containing honey are classified in their respective product categories, not under HS 040900.

What are common classification mistakes for HS 040900?

A common error is misclassifying Mānuka honey based on marketing terms or perceived quality rather than its inherent composition. For example, products labeled "Mānuka essence" or "Mānuka flavouring" are not natural honey and would be classified elsewhere. Furthermore, failing to distinguish between pure Mānuka honey and honey blends or preparations can lead to incorrect classification. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.

How should importers classify products under HS 040900?

The correct procedure for classifying Mānuka honey under HS 040900 involves verifying that the product is indeed natural honey derived solely or predominantly from the Mānuka plant. Importers and customs brokers should review product specifications, laboratory analyses confirming floral origin (e.g., UMF or MGO ratings, though these are not classification criteria themselves), and supplier declarations. If the product meets the definition of natural honey and is predominantly from Mānuka, HS 040900 is the appropriate code. Always consult the specific tariff schedule of the importing country for any national subdivisions or specific requirements.

How is the duty calculated for products under HS 040900?

A 1-kilogram jar of New Zealand Mānuka honey declared at a customs value of $50 USD would attract a US duty of $1.10. This is calculated using the Most Favored Nation (MFN) duty rate of 1.1% ad valorem applied to the declared value ($50 USD × 0.011 = $0.55) plus a specific duty of $0.55 per kilogram ($0.55/kg × 1 kg = $0.55), totaling $1.10. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 040900.

Which trade agreements reduce duties for HS 040900?

Several free trade agreements may reduce the applicable duty rate for HS 040900, including the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and potentially agreements with countries that have preferential trade arrangements with the importing nation. For example, under CPTPP, originating Mānuka honey from countries like New Zealand could benefit from reduced or zero duty rates. Documentation typically required to claim preference includes a Certificate of Origin or a self-certified origin declaration, depending on the specific agreement and the importing country's regulations.

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Which HS Codes Are Related?

HS 040410 HS 040811 HS 040690 HS 040520 HS 150920

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

FAQ

What are the typical import duty rates for Manuka honey (HS 040900) into the United States, and how are they calculated?

For Manuka honey classified under HS 040900, the standard U.S. Most Favored Nation (MFN) duty rate is 16.00% ad valorem. This means the duty is calculated as a percentage of the declared value of the imported honey. For example, if you import 100 kg of Manuka honey valued at $500, the duty would be $500 * 16.00% = $80.00. Always consult the U.S. Harmonized Tariff Schedule (USHTS) for the most current rates and any potential additional duties or fees.

Are there preferential duty rates for Manuka honey (HS 040900) under trade agreements, and which countries benefit?

Yes, preferential duty rates for Manuka honey (HS 040900) are available under various trade agreements. For instance, under the U.S. Free Trade Agreement with Australia (A+), New Zealand (implied by proximity and trade ties, though specific agreements may vary), and other partners like Chile (CL), Singapore (SG), and South Korea (KR), duty rates can be significantly reduced or eliminated. For example, the listed 'Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)' indicates that imports from these designated countries may enter duty-free. Importers must possess a valid Certificate of Origin to claim these preferential rates.

What specific criteria define Manuka honey (HS 040900) for customs classification purposes?

While HS 040900 covers 'Natural honey,' the specific designation 'Manuka honey' often implies a need for scientific verification to distinguish it from other types of honey. Customs authorities may require proof of origin and composition, potentially including laboratory analysis confirming the presence of key markers such as Methylglyoxal (MGO) and Leptosperin, which are characteristic of Manuka honey. This is crucial for ensuring compliance with import regulations and for substantiating claims of origin and quality, especially when preferential tariffs are sought.

What documentation is typically required for importing Manuka honey (HS 040900) into the EU?

When importing Manuka honey (HS 040900) into the European Union, standard customs documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, for honey, you will likely need a health certificate issued by the competent authority of the exporting country. Depending on the origin and if preferential treatment is claimed under agreements like the EU's Free Trade Agreements, a proof of origin (e.g., EUR.1 movement certificate or origin declaration) will be necessary. Always consult the EU's TARIC database for specific import requirements and duty rates applicable to the country of origin.

How is the duty calculated for Manuka honey (HS 040900) if the rate is per kilogram, such as 6.6¢/kg?

When the duty rate is expressed as a specific amount per unit of weight (e.g., 6.6¢/kg), the calculation is straightforward. You multiply the quantity of honey imported (in kilograms) by the specified rate. For example, if importing 500 kg of Manuka honey with a duty rate of 6.6¢/kg (which is $0.066/kg), the total duty would be 500 kg * $0.066/kg = $33.00. It's important to note that some tariffs may also include an ad valorem component, meaning both calculations might apply, and the higher amount could be assessed.