HS 071340 Lentils

Quick Answer: Lentils imported under HS 071340 enter the UK at 0.00%, the EU at 0.00%, and the US with varying rates including Free for certain trade agreements and a specific rate of 13.2¢/kg for others. This HS code specifically covers dried lentils, whether whole or split, excluding lentils intended for sowing. Importers should be aware of the specific US tariff rate applicable based on the country of origin and any preferential trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying the exact duty applicable for each shipment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0713400000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0713400000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0713402015 — — ["kg"]
0713402035 — — ["kg"]
0713402050 — — ["kg"]
0713402065 — — ["kg"]
0713402085 — — ["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 0713.40?

Imports of Lentils 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 071340 cover?

This subheading covers lentils, whether whole or split, for sowing or for consumption. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes dried lentils (Lens culinaris). Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this code applies to all varieties of dried lentils, excluding those that are fresh or chilled.

What falls outside HS 071340?

The following products are excluded from HS 071340: lentils that are fresh or chilled, as these would typically fall under Chapter 07's headings for fresh or chilled vegetables. Furthermore, sprouted lentils, or those processed in a way that significantly alters their nature (e.g., canned, cooked, or ground into flour), are classified elsewhere. For instance, lentil flour would generally be classified under HS 1106.30.

What are common classification mistakes for HS 071340?

A common error is misclassifying lentils that have undergone minimal processing, such as splitting or dehulling, if they are still considered dried lentils for consumption. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes classification according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify lentils intended for sowing under this code if they are not specifically identified as such, although the primary distinction remains their dried state.

How should importers classify products under HS 071340?

The correct procedure for classifying lentils under HS 071340 involves confirming that the product is indeed dried lentils (Lens culinaris), whether whole or split. Importers and customs brokers must verify the product's condition (dried) and intended use (for sowing or consumption). Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial to ensure accurate classification and avoid potential penalties or delays.

How is the duty calculated for products under HS 071340?

A shipment of 1,000 kilograms of dried brown lentils declared at a customs value of $1,500 USD would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the customs value ($1,500 USD × 0.05 = $75.00). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 0713.40.0000.

Which trade agreements reduce duties for HS 071340?

Several free trade agreements may reduce the applicable duty rate for HS 071340, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating lentils from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for originating lentils from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 071310 HS 071320 HS 071350 HS 071334 HS 071360 HS 071331

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

FAQ

What are the import duty rates for HS code 071340 (Lentils) into the United States?

Under the Harmonized Tariff Schedule of the United States (USHTS), lentils (HS 071340) are generally subject to a Most Favored Nation (MFN) duty rate of Free. However, specific preferential rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU) may enter duty-free under the Australia-United States Trade Agreement. Always verify the country of origin and consult the latest USITC tariff schedule for the most accurate and up-to-date duty information.

How is the import duty for lentils (HS 071340) calculated if a specific duty rate applies?

While many preferential rates for HS 071340 are free, some countries may have specific duty calculations. For instance, if a country had a specific duty of 13.2¢/kg, and you were importing 1,000 kg of lentils, the duty would be calculated as follows: 1,000 kg * 13.2¢/kg = 13,200¢, which converts to $132.00. It is crucial to confirm the applicable duty rate (ad valorem, specific, or compound) and the unit of measure from the importing country's tariff schedule (e.g., EU TARIC, UK Trade Tariff) to ensure correct calculation.

What are the key classification criteria for HS code 071340 (Lentils)?

HS code 071340 specifically covers 'Lentils, dried, shelled, whether or not skinned or split'. This means the product must be lentils (Lens culinaris Medik.), dried, and have had their shells removed. Splitting the lentil halves is permitted under this code. Products that are not dried, or are fresh or chilled, would fall under different HS headings. For precise classification, always refer to the Explanatory Notes of the Harmonized System (WCO) and the specific tariff schedule of the importing country.

What documentation is typically required for importing lentils (HS 071340)?

Standard import documentation for HS 071340 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the country of origin, additional documents may be required. These can include a phytosanitary certificate to ensure the lentils are free from pests and diseases, and a certificate of origin to claim preferential duty rates under trade agreements. Importers and customs brokers should consult the specific import requirements of the destination country.

Which trade agreements commonly offer preferential duty rates for lentils (HS 071340)?

Several trade agreements can provide preferential duty rates for lentils. For example, the European Union's TARIC system lists preferential rates for countries with agreements like the EU-Canada Comprehensive Economic and Trade Agreement (CETA) or agreements with Mediterranean countries. The UK Trade Tariff also details preferential rates under its Global Tariff for goods originating from countries with which the UK has a trade agreement. Common examples of preferential rates (often Free) are listed for partners such as Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and various Middle Eastern countries (e.g., MA, OM). Always verify the specific agreement and country of origin.