HS 070410 Cauliflowers and broccoli

Quick Answer: Cauliflowers and broccoli imported under HS 070410 enter the UK at 8.00%, the EU at 9.60% MIN 1.10 EUR / 100 kg, and the US at 2.5% (MFN). This code specifically covers fresh or chilled cauliflowers and headed broccoli. Importers should be aware that the EU rate is a compound duty, combining an ad valorem percentage with a specific duty per 100 kilograms. The US offers preferential duty-free treatment for certain trading partners. CustomTariffs aggregates this essential trade data for compliance professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0704100000 — — —
0704101000 8.00 % — —
0704101010 8.00 % — —
0704101090 8.00 % — —
0704109000 12.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0704100000 — — —
0704101000 9.60 % MIN 1.10 EUR / 100 kg — —
0704101010 9.60 % MIN 1.10 EUR / 100 kg — —
0704101090 9.60 % MIN 1.10 EUR / 100 kg — —
0704109000 12.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
070410 — — —
0704102000 2.5% Free (17 programs) ["kg"]
0704104000 10% Free (17 programs) ["kg"]
0704106000 14% 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 0704.10?

Imports of Cauliflowers and broccoli 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 070410 cover?

This subheading covers cauliflowers and broccoli, fresh or chilled, as defined by the World Customs Organization's Harmonized System Nomenclature. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this classification applies to the intact heads of these vegetables. It includes both the common cauliflower (Brassica oleracea var. botrytis) and broccoli (Brassica oleracea var. italica), typically presented as whole heads or florets that have not undergone further processing beyond chilling.

What falls outside HS 070410?

The following products are excluded from HS 070410: vegetables of the same genus that are not cauliflower or broccoli, such as cabbage (HS 070490), and any cauliflower or broccoli that has been processed beyond simple chilling. This includes frozen, dried, or cooked vegetables, which would be classified under different headings. For instance, frozen cauliflower or broccoli falls under HS 0710, while dried varieties are classified in HS 0712. Similarly, vegetables that have been preserved by sugar, vinegar, or acetic acid are excluded.

What are common classification mistakes for HS 070410?

A common error is misclassifying broccoli rabe or other related Brassica species under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. While visually similar, broccoli rabe (also known as rapini) is botanically distinct and often classified under HS 070490 as "Other" vegetables of the cabbage family. Importers must ensure the precise botanical identification of the product to avoid misclassification.

How should importers classify products under HS 070410?

The correct procedure for classifying products under HS 070410 involves a thorough examination of the product's characteristics and its conformity with the definitions provided in the relevant tariff schedule, such as the USITC HTS or the UK Trade Tariff. Importers and customs brokers must verify that the product is indeed cauliflower or broccoli, in its fresh or chilled state, and has not undergone any processing that would shift its classification to a more advanced chapter or heading. Consulting the official explanatory notes from the WCO is also highly recommended.

How is the duty calculated for products under HS 070410?

A shipment of 1,000 kg of fresh broccoli, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 0704.10.00.

Which trade agreements reduce duties for HS 070410?

Several free trade agreements may reduce the applicable duty rate for HS 070410, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cauliflower and broccoli from Canada and Mexico can enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating products from certain developing countries, typically requiring a GSP Form A.

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Which HS Codes Are Related?

HS 070420 HS 070610 HS 071080 HS 071010 HS 070810 HS 071410

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

FAQ

What are the typical import duty rates for HS code 070410 (Cauliflowers and broccoli) in major markets?

Import duty rates for HS code 070410 vary significantly by country. For example:

  • United States (USITC): The Most Favored Nation (MFN) rate is typically 3.5% ad valorem. However, preferential rates may apply under trade agreements.
  • European Union (EU TARIC): The standard duty rate is often around 9.60% ad valorem, with a minimum specific duty of 1.10 EUR per 100 kg. Preferential rates can be lower for goods originating from countries with preferential trade agreements with the EU.
  • United Kingdom (UK Trade Tariff): Similar to the EU, the UK may apply rates around 9.60% ad valorem, with a minimum specific duty of 1.10 EUR per 100 kg. Specific rates can be found on the UK Trade Tariff website.
  • World Customs Organization (WCO): The WCO Harmonized System (HS) nomenclature provides the framework, but specific duty rates are set by individual member countries or economic unions.
How are cauliflowers and broccoli classified under HS code 070410, and are there any specific criteria that might lead to misclassification?

HS code 070410 specifically covers 'Cauliflowers and broccoli'. Classification is generally straightforward for fresh, chilled, or frozen cauliflowers and broccoli. Key criteria include:

  • Product Identity: The goods must be identifiable as either cauliflowers or broccoli.
  • Condition: The code applies to goods that are fresh, chilled, or frozen. Further processing (e.g., cooked, preserved in vinegar) would typically lead to classification under different headings.
  • Exclusions: This code does not cover other brassicas (like cabbage, kale) which have their own HS codes (e.g., 0704.90 for 'other').

Misclassification can occur if goods are presented in a mixed form with other vegetables, or if their condition is altered beyond simple chilling or freezing. Always ensure the product description accurately reflects the goods being imported.

What documentation is typically required for importing cauliflowers and broccoli under HS code 070410?

Standard import documentation for fresh produce like cauliflowers and broccoli (HS 070410) typically includes:

  • Commercial Invoice: Detailing the value, quantity, and description of the goods.
  • Packing List: Outlining the contents of each package.
  • Bill of Lading or Air Waybill: Proof of shipment.
  • Phytosanitary Certificate: This is often a critical requirement for agricultural products to certify that the plants are free from pests and diseases, issued by the plant protection organization of the exporting country.
  • Certificate of Origin: Especially important if preferential duty rates are claimed under a trade agreement.
  • Import Permit/License: Some countries may require specific import permits for agricultural products.

Always consult the specific import regulations of the destination country, as requirements can vary.

How is the import duty for HS 070410 calculated, especially when a specific duty component is involved?

The duty calculation for HS code 070410 can involve ad valorem (based on value) and/or specific duties (based on quantity). For example, in the EU and UK, a rate of '9.60% ad valorem MIN 1.10 EUR / 100 kg' means the duty is the higher of the two calculated amounts:

  1. Ad Valorem Duty: 9.60% of the customs value of the goods.
  2. Specific Duty: 1.10 EUR per 100 kilograms of the goods.

Example: Suppose you import 1,000 kg of broccoli with a customs value of €2,000.

  • Ad Valorem Calculation: 9.60% of €2,000 = €192.
  • Specific Duty Calculation: (1,000 kg / 100 kg) * 1.10 EUR/100kg = 10 * 1.10 EUR = €11.

In this case, the ad valorem duty (€192) is higher than the specific duty (€11), so the importer would pay €192. If the specific duty calculation had resulted in a higher amount, that would be the duty paid.

Which trade agreements commonly offer preferential duty rates for cauliflowers and broccoli (HS 070410)?

Several trade agreements can provide preferential duty rates for HS code 070410, reducing or eliminating duties for qualifying goods. Examples include:

  • EU: Agreements with countries like Mexico, Canada (CETA), and various Mediterranean and African, Caribbean, and Pacific (ACP) countries often include reduced tariffs for agricultural products, provided the goods meet Rules of Origin criteria.
  • United States: The USMCA (United States-Mexico-Canada Agreement) and agreements with countries like Chile, Peru, and Australia (though specific agricultural provisions vary) can offer preferential access.
  • United Kingdom: Post-Brexit, the UK has established its own set of Free Trade Agreements (FTAs) with numerous countries, which may include preferential rates for fresh produce. The UK Global Tariff (UKGT) details these.

Importers must ensure their cauliflowers and broccoli originate from a country party to a relevant trade agreement and possess the necessary proof of origin (e.g., a Certificate of Origin) to claim preferential treatment. Always verify the specific terms and conditions of the applicable trade agreement.