HS 071010 Potatoes
Quick Answer: Potatoes imported under HS 071010 enter the UK at 14.00%, the EU at 14.40%, and the US at 14% (MFN) or potentially free for certain trade agreement partners. This HS code specifically covers potatoes, whether raw or cooked by boiling or steaming, but not frozen or preserved by other means. Importers should be aware of potential phytosanitary requirements and varying duty rates based on origin, particularly in the US where free trade agreements significantly alter the tariff. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0710100000 | 14.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0710100000 | 14.40 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0710100000 | 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 0710.10?
Imports of Potatoes 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 071010 cover?
This subheading covers potatoes, whether raw or cooked by boiling or steaming, but not further prepared. According to the World Customs Organization's Harmonized System Nomenclature, this includes fresh, chilled, or frozen potatoes. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to whole or cut potatoes that have undergone simple boiling or steaming, preserving their basic form and texture, and are intended for subsequent use or consumption.
What falls outside HS 071010?
The following products are excluded from HS 071010: potatoes that have been fried, baked, roasted, or otherwise cooked beyond simple boiling or steaming, as these are considered further prepared. Also excluded are dehydrated potatoes, potato flour, potato flakes, and potato starch, which are classified under different headings. For instance, french fries, potato chips, and mashed potatoes are typically classified under HS 2005.90 or similar headings depending on their preparation and packaging.
What are common classification mistakes for HS 071010?
A common error is misclassifying potatoes that have undergone any processing beyond simple boiling or steaming. For example, potatoes that are blanched and then frozen, or those that are pre-cooked and then chilled, may be incorrectly entered under 0710.10. According to General Rule of Interpretation (GRI) 1 and 3, classification is determined by the terms of the heading and any relative section or chapter notes. If a product can be classified under two or more headings, the heading which provides the most specific description shall be preferred.
How should importers classify products under HS 071010?
The correct procedure for classifying potatoes under HS 071010 involves a thorough examination of the product's processing. Importers and customs brokers must verify that the potatoes are only raw, or cooked by boiling or steaming, and have not undergone any further preparation. Reviewing the product's ingredient list, manufacturing process description, and any accompanying product specifications is crucial. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential for accurate classification.
How is the duty calculated for products under HS 071010?
A shipment of 1,000 kilograms of frozen boiled potatoes, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem, applied to the customs value, as published in the USITC Harmonized Tariff Schedule. The calculation is: 10% of $1,500 USD = $150.00. Note that specific product preparations might fall under different headings with varying duty rates.
Which trade agreements reduce duties for HS 071010?
Several free trade agreements may reduce the applicable duty rate for HS 071010, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 071010 (Potatoes)?
The Most Favored Nation (MFN) duty rate for HS code 071010 (Potatoes, whether or not cooked by boiling or steaming, frozen) is typically 14.40% ad valorem. However, preferential duty rates are available under various trade agreements. For example, imports from Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may be eligible for duty-free entry (Free). It is crucial to verify the specific preferential rate applicable to your country of origin and ensure you meet all eligibility requirements, including providing a valid Certificate of Origin. Always consult the latest official tariff schedule for the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for the most accurate and up-to-date rates.
How is the import duty for frozen potatoes (HS 071010) calculated?
The import duty for HS code 071010 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 14.40% and you import 10,000 kilograms of frozen potatoes with a declared customs value of $1.50 per kilogram, the total value is $15,000. The duty would be calculated as: 14.40% of $15,000 = $2,160. Some countries may also apply specific duties (e.g., per kilogram) or a combination (e.g., ad valorem plus specific duty), so it's essential to check the specific tariff schedule. Always ensure your customs valuation is accurate and supported by proper documentation.
What specific criteria define 'Potatoes' under HS code 071010?
HS code 071010 covers 'Potatoes, whether or not cooked by boiling or steaming, frozen'. This means the product must be potatoes (Solanum tuberosum) that have been preserved by freezing. The 'cooked by boiling or steaming' qualifier indicates that the potatoes may undergo preliminary cooking processes before freezing, but they must retain their characteristic potato form. Raw, chilled, or dried potatoes would fall under different HS codes. For precise classification, refer to the Explanatory Notes of the Harmonized System (WCO) and national customs rulings.
What documentation is typically required when importing frozen potatoes under HS code 071010?
When importing frozen potatoes (HS 071010), standard import documentation is required, which generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, for preferential duty rates, a valid Certificate of Origin is mandatory. Depending on the importing country's regulations and the product's origin, additional documents may be necessary, such as a phytosanitary certificate to ensure the potatoes are free from pests and diseases. Importers should also be prepared to provide proof of customs value. Consulting with a customs broker or the importing country's customs authority is recommended to ensure all requirements are met.
Which major trade agreements offer preferential duty rates for HS 071010, and how can importers benefit?
Several trade agreements provide preferential duty rates for HS 071010. For example, the United States has agreements with countries like Chile (CL), South Korea (KR), and Singapore (SG) that may offer duty-free entry or reduced rates. The European Union also has numerous Free Trade Agreements (FTAs) with various countries that can impact duties. To benefit, importers must ensure the frozen potatoes originate from a country that is a party to an applicable trade agreement. This requires obtaining a valid Certificate of Origin that meets the specific rules of origin stipulated by the agreement. Importers should actively research the FTAs relevant to their supply chain and work closely with their suppliers to secure the necessary documentation.