HS 071040 Sweetcorn
Quick Answer: Sweetcorn imported under HS 071040 enters the UK at 4.00% + 7.80 GBP / 100 kg/net eda, the EU at 5.10% + 9.40 EUR / 100 kg/net eda, and the US at 14% (MFN). This HS code covers sweetcorn that is frozen, whether or not pre-cooked. Importers should note that the UK and EU rates are a combination of ad valorem (percentage of value) and specific duties (per weight), while the US MFN rate is purely ad valorem. Specific preferential rates may apply in the US for certain trading partners. CustomTariffs aggregates this data to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0710400000 | 4.00 % + 7.80 GBP / 100 kg/net eda | — | — |
| 0710400020 | 4.00 % + 7.80 GBP / 100 kg/net eda | — | — |
| 0710400091 | 4.00 % + 7.80 GBP / 100 kg/net eda | — | — |
| 0710400099 | 4.00 % + 7.80 GBP / 100 kg/net eda | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0710400000 | 5.10 % + 9.40 EUR / 100 kg/net eda | — | — |
| 0710400020 | 5.10 % + 9.40 EUR / 100 kg/net eda | — | — |
| 0710400091 | 5.10 % + 9.40 EUR / 100 kg/net eda | — | — |
| 0710400099 | 5.10 % + 9.40 EUR / 100 kg/net eda | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0710400000 | 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 0710.40?
Imports of Sweetcorn 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?
What products does HS 071040 cover?
This subheading covers sweetcorn, specifically maize (Zea mays L.) that has been preserved by freezing, whether or not cooked before freezing. According to the World Customs Organization's Harmonized System Nomenclature, this category is part of Heading 0710, which pertains to vegetables and parts thereof, provisionally preserved but not suitable for immediate consumption. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to frozen sweetcorn kernels, whether whole or cut, intended for subsequent culinary preparation.
What falls outside HS 071040?
The following products are excluded from HS 071040: sweetcorn that is dried, dehydrated, or preserved by other methods such as canning or salting. Also excluded are sweetcorn that has undergone significant processing beyond simple cooking before freezing, such as being incorporated into a prepared meal or dish. For instance, frozen corn on the cob (classified under 0710.90) or canned sweetcorn (classified under 2005.99) would not fall under this specific subheading.
What are common classification mistakes for HS 071040?
A common error is misclassifying sweetcorn that has been mixed with other vegetables or ingredients before freezing. According to General Rule of Interpretation (GRI) 1 and GRI 3, if a product consists of multiple components, classification is typically determined by the component that gives the product its essential character. For example, a frozen mix of sweetcorn and peas would likely be classified under a subheading for mixed vegetables, not solely as sweetcorn.
How should importers classify products under HS 071040?
The correct procedure for classifying sweetcorn under HS 071040 involves verifying that the product is indeed sweetcorn (maize), that it has been preserved exclusively by freezing, and that it has not undergone further processing beyond cooking before freezing. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 0710 to confirm the precise scope and any specific national subdivisions.
How is the duty calculated for products under HS 071040?
A 10-kilogram bag of frozen sweetcorn kernels, declared at a customs value of $25.00 USD, would attract a US duty of $0.75. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($25.00 USD × 0.03 = $0.75). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 0710.40.
Which trade agreements reduce duties for HS 071040?
Several free trade agreements may reduce the applicable duty rate for HS 071040, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for goods originating from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries, such as Thailand. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific agreement and importing jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for sweetcorn (HS 071040) into the UK?
For sweetcorn (HS 071040) imported into the UK, the standard rate is 4.00% ad valorem plus 7.80 GBP per 100 kg net. If originating from a country with a preferential trade agreement, such as under the UK's Free Trade Agreements, the duty rate may be reduced or eliminated. For example, imports from Australia (AU) are currently free. Always verify the specific preferential rate applicable to your origin country in the UK Trade Tariff.
How is the duty calculated for HS 071040 when both ad valorem and specific duties apply?
The duty for HS 071040 is calculated as the sum of an ad valorem (percentage of value) duty and a specific (per unit) duty. For example, if the UK duty rate is 4.00% + 7.80 GBP / 100 kg net, and you import 1,000 kg of sweetcorn valued at 2,000 GBP: The ad valorem duty would be 4.00% of 2,000 GBP = 80 GBP. The specific duty would be (1,000 kg / 100 kg) * 7.80 GBP = 10 * 7.80 GBP = 78 GBP. The total duty would be 80 GBP + 78 GBP = 158 GBP.
What are the key classification criteria for HS code 071040 (Sweetcorn)?
HS code 071040 specifically covers 'Sweetcorn (Zea mays var. saccharata)'. The key criterion is that the product must be sweetcorn, which is a variety of maize (corn) characterized by a high sugar content and a tender pericarp, typically harvested at the milk or dough stage. This classification applies whether the sweetcorn is fresh, chilled, frozen, or preserved by temporary preservation (e.g., by water, brine, or sugar solutions), provided it is not put up in vinegar or acetic acid (which would fall under Chapter 20).
What documentation is typically required for importing sweetcorn under HS 071040?
Standard import documentation for HS 071040 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination country, phytosanitary certificates may be required to ensure the goods are free from pests and diseases. If claiming preferential duty rates under a Free Trade Agreement, a proof of origin, such as a EUR.1 certificate or an origin declaration on the invoice, will be necessary. Always consult the specific import regulations of the destination country.
How do trade agreements, like those with the EU or US, affect the duty rates for HS 071040?
Trade agreements significantly impact duty rates for HS 071040. For example, prior to Brexit, sweetcorn imported from EU member states into the UK often benefited from zero duty under the customs union. Post-Brexit, the UK's trade agreement with the EU does not provide for zero tariffs on most agricultural products, meaning the standard UK duty rates (4.00% + 7.80 GBP / 100 kg net) generally apply unless specific rules of origin are met. For imports from the US, which does not have a comprehensive Free Trade Agreement with the UK or EU covering agricultural goods, standard Most Favored Nation (MFN) rates would typically apply, unless specific exceptions exist. Importers must consult the relevant trade agreement and the destination country's tariff schedule to determine eligibility for preferential rates.