HS 080540 Grapefruit and pomelos
Quick Answer: Grapefruit and pomelos imported under HS 080540 enter the UK duty-free, the EU at 1.50% ad valorem, and the US at 2.5¢/kg under the Most Favored Nation (MFN) rate. This HS code specifically covers grapefruit and pomelos, which are citrus fruits known for their tart and sometimes bitter taste. Importers should be aware that preferential duty rates may apply in the US for goods originating from certain Free Trade Agreement partner countries. CustomTariffs aggregates this data, highlighting the varying tariff structures across major trading blocs for these citrus commodities.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0805400000 | 0.00 % | — | — |
| 0805400011 | 0.00 % | — | — |
| 0805400019 | 0.00 % | — | — |
| 0805400031 | 0.00 % | — | — |
| 0805400039 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0805400000 | 1.50 % | — | — |
| 0805400039 | 1.50 % | — | — |
| 0805400090 | 1.50 % | — | — |
| 0805400011 | 1.50 % | — | — |
| 0805400019 | 1.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0805404010 | — | — | ["kg"] |
| 08054080 | 2.5¢/kg | Free (16 programs) | — |
| 0805408090 | — | — | ["kg"] |
| 080540 | — | — | — |
| 08054040 | 1.9¢/kg | Free (16 programs) | — |
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 0805.40?
Imports of Grapefruit and pomelos 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 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 080540 cover?
This subheading covers grapefruit and pomelos, as defined by the World Customs Organization's Harmonized System Nomenclature. Specifically, it includes all varieties of grapefruit (Citrus paradisi) and pomelos (Citrus maxima), which are large, citrus fruits with a thick rind and segmented flesh. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to fresh or dried fruits of these specific citrus species, excluding any processed or preserved forms.
What falls outside HS 080540?
The following products are excluded from HS 080540: other citrus fruits such as oranges (HS 080510), mandarins (including clementines and tangerines) (HS 080520), and lemons and limes (HS 080550). Additionally, any grapefruit or pomelos that have been processed, such as those canned, juiced, dried, or preserved in sugar, would be classified under different headings, typically within Chapter 20 for preparations of vegetables, fruit, nuts, or other parts of plants. This distinction is crucial for accurate tariff application.
What are common classification mistakes for HS 080540?
A common error is misclassifying hybrid citrus fruits or fruits that are visually similar but botanically distinct. For instance, a tangelo, which is a hybrid of tangerine and grapefruit, may be incorrectly classified under 080540. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must ensure the fruit is definitively identified as either grapefruit or pomelo, not a hybrid or other citrus variety.
How should importers classify products under HS 080540?
The correct procedure for classifying grapefruit and pomelos under HS 080540 involves a thorough examination of the product's botanical identity. Importers and customs brokers should consult official nomenclature, such as the WCO HS Explanatory Notes, and verify the specific variety of citrus fruit. If there is any doubt, obtaining a botanical certificate or consulting with a customs laboratory can provide definitive identification, ensuring compliance with the tariff schedule and avoiding potential penalties.
How is the duty calculated for products under HS 080540?
A shipment of 1,000 kilograms of fresh grapefruit 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) ad valorem duty rate of 10% published in the USITC Harmonized Tariff Schedule (HTS) for HS code 080540 (10% × $1,500 USD = $150.00). Note that some countries may apply specific rates per unit of weight in addition to or instead of ad valorem rates.
Which trade agreements reduce duties for HS 080540?
Several free trade agreements may reduce the applicable duty rate for HS 080540, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free rates for eligible products from developing countries. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 080540 (Grapefruit and pomelos) into the United States?
For grapefruit and pomelos classified under HS code 080540, the standard U.S. Most Favored Nation (MFN) duty rate is 0.00% ad valorem. However, it's crucial to consult the U.S. Harmonized Tariff Schedule (USHTS) for the most current and specific rates, as these can be subject to change and may vary based on the country of origin and any applicable trade agreements. For instance, imports from countries with Free Trade Agreements (FTAs) with the U.S. may benefit from preferential duty rates, often resulting in duty-free entry.
How is the import duty for grapefruit and pomelos calculated if a specific rate is applied?
While the U.S. MFN rate for HS 080540 is typically ad valorem (a percentage of the value), some countries may apply specific duties (e.g., per kilogram) or a combination. For example, if a hypothetical specific duty of $0.025 per kilogram were applied, and an importer brought in 10,000 kg of grapefruit, the duty calculation would be: 10,000 kg * $0.025/kg = $250.00. Always verify the exact duty basis (ad valorem, specific, or compound) with the relevant tariff schedule, such as the USITC Harmonized Tariff Schedule.
What documentation is typically required for importing grapefruit and pomelos under HS code 080540?
Standard documentation for importing grapefruit and pomelos (HS 080540) generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, additional documents may be required, such as a phytosanitary certificate issued by the exporting country's plant protection organization to ensure the fruit is free from pests and diseases. Importers should also be prepared to provide origin documentation if claiming preferential tariff treatment under a trade agreement.
Are there significant differences in duty rates for grapefruit and pomelos (HS 080540) between major trading blocs like the EU and the UK?
Yes, duty rates can differ. For example, within the EU's TARIC system, grapefruit and pomelos (HS 080540) may have specific ad valorem duty rates. Similarly, the UK Trade Tariff will list its own rates post-Brexit. While both may offer preferential rates for goods originating from countries with trade agreements, the base rates and specific preferential agreements can vary. For instance, the EU might have a 0% duty rate for certain origins under specific agreements, while the UK might have a slightly different rate or different preferential agreements in place. It is essential to consult the respective official tariff databases (EU TARIC and UK Trade Tariff) for precise, up-to-date information.
How do trade agreements, such as the USMCA, impact the import duties for grapefruit and pomelos (HS 080540) into the United States?
Trade agreements like the United States-Mexico-Canada Agreement (USMCA) can significantly reduce or eliminate import duties on goods originating from member countries. For grapefruit and pomelos (HS 080540) imported into the U.S. from Mexico or Canada under the USMCA, the duty rate is typically 0.00% ad valorem, provided that the goods meet the rules of origin stipulated in the agreement. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. Consulting the USMCA text and the U.S. Harmonized Tariff Schedule (USHTS) is crucial for compliance.