HS 080440 Avocados
Quick Answer: Avocados imported under HS 080440 enter the UK at 4.00%, the EU at 4.00%, and the US at 11.2¢/kg under the Most Favored Nation (MFN) rate. This code specifically covers avocados, fresh or dried. Importers should be aware that the US also offers duty-free entry for avocados from certain preferential trade agreement partners, as detailed in USITC tariff data. For other jurisdictions, while the ad valorem rates are consistent, specific import requirements and potential additional fees should be verified. CustomTariffs aggregates this information to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0804400000 | 4.00 % | — | — |
| 0804400010 | 4.00 % | — | — |
| 0804400090 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0804400000 | 4.00 % | — | — |
| 0804400090 | 4.00 % | — | — |
| 0804400010 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0804400020 | — | — | ["kg"] |
| 0804400090 | — | — | ["kg"] |
| 08044000 | 11.2¢/kg | Free (17 programs) | — |
| 0804400040 | — | — | ["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 0804.40?
Imports of Avocados 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 080440 cover?
This subheading covers avocados, specifically the fruit of the tree *Persea americana*. According to the World Customs Organization's Harmonized System Nomenclature, this classification is for fresh or dried avocados. Official definitions from sources like the US International Trade Commission (USITC) and the EU's TARIC database confirm that this code applies to whole avocados, whether chilled or simply fresh, but not processed forms like avocado paste or oil, which fall under different headings.
What falls outside HS 080440?
The following products are excluded from HS 080440: avocados that have undergone significant processing, such as being made into guacamole, avocado oil, or dried avocado powder. These processed items are typically classified under Chapter 20 (Preparations of vegetables, fruit, nuts or other parts of plants) or Chapter 15 (Animal or vegetable fats and oils). Similarly, avocado seeds or any other part of the avocado plant not considered the fruit itself would not be classified under this subheading.
What are common classification mistakes for HS 080440?
A common error is misclassifying processed avocado products as fresh avocados under HS 080440. For instance, avocado pulp or paste, even if frozen, is generally not considered "fresh" for tariff purposes and would likely fall under HS Chapter 20. Adherence to General Interpretative Rule 1 (GIR 1) of the Harmonized System, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is crucial to avoid such mistakes.
How should importers classify products under HS 080440?
The correct procedure for classifying avocados under HS 080440 involves verifying the product's form and condition. Importers and customs brokers must confirm that the avocados are fresh or dried and have not undergone further processing. Consulting the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, and reviewing the specific product descriptions and any relevant explanatory notes is essential for accurate classification.
How is the duty calculated for products under HS 080440?
A shipment of 1,000 kilograms of fresh Hass avocados declared at a customs value of $3,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the customs value: 5% × $3,000 USD = $150.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 0804.40.00.
Which trade agreements reduce duties for HS 080440?
Several free trade agreements may reduce the applicable duty rate for HS 080440, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, avocados originating from Mexico or Canada may be eligible for duty-free entry. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific requirements is typically required. Other agreements might offer reduced rates for avocados from specific developing countries under GSP programs.
```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 avocados (HS 080440) into the United States?
The standard Most Favored Nation (MFN) duty rate for avocados under HS code 080440 into the United States is 4.00% ad valorem. However, preferential duty rates are available for avocados imported from countries with which the U.S. has trade agreements. For example, under the USMCA (United States-Mexico-Canada Agreement), avocados originating from Mexico may be eligible for duty-free entry. Always verify the country of origin and consult the latest USITC tariff schedule for the most accurate and up-to-date rates.
How is the import duty for avocados calculated in the US, and can you provide an example?
The duty for avocados (HS 080440) into the US is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For instance, if the MFN duty rate is 4.00% ad valorem, and you import avocados valued at $10,000, the duty would be calculated as: $10,000 (value) * 0.04 (duty rate) = $400. In some cases, specific rates like '11.2¢/kg' may apply, which is a specific duty based on weight. If the rate were 11.2 cents per kilogram and you imported 500 kg of avocados, the duty would be: 500 kg * $0.112/kg = $56.00. Customs will apply the rate that results in the higher duty amount when both ad valorem and specific rates are listed.
What documentation is typically required for importing avocados (HS 080440) into the EU?
When importing avocados (HS 080440) into the European Union, importers and customs brokers must typically provide a commercial invoice, a packing list, and a bill of lading or air waybill. A phytosanitary certificate issued by the plant protection organization of the exporting country is generally required to ensure the avocados are free from pests and diseases. Depending on the origin and specific trade agreements, a proof of origin document may be necessary to claim preferential tariff treatment. Always consult the EU's TARIC database for the most precise requirements based on the country of origin and the specific import scenario.
Are there specific classification criteria for avocados under HS code 080440, and what if they are processed?
HS code 080440 specifically covers 'Avocados, fresh or chilled'. This classification applies to whole, unprocessed avocados. If avocados are processed beyond simple chilling or refrigeration – for example, if they are pureed, dried, or canned – they would likely be classified under a different HS code, potentially within Chapter 20 (Preparations of vegetables, fruit, nuts, or other parts of plants). It is crucial to accurately describe the condition of the avocados upon import to ensure correct classification and duty assessment. Consult the WCO's Harmonized System Explanatory Notes for detailed guidance on classification.
Which trade agreements offer preferential duty rates for avocados (HS 080440) into the UK, and how can they be accessed?
The UK offers preferential duty rates for avocados (HS 080440) under various Free Trade Agreements (FTAs). For example, avocados originating from countries like Mexico or Peru may benefit from reduced or zero duties under their respective FTAs with the UK. To access these preferential rates, importers must provide a valid Proof of Origin (e.g., an EUR.1 movement certificate or a declaration on an invoice/origin declaration, depending on the agreement and value). The specific requirements and eligible countries can be found in the UK Trade Tariff. It is essential to ensure the goods meet the Rules of Origin stipulated in the relevant FTA to qualify for preferential treatment.