HS 080940 Plums and sloes

Duty rates for HS code 080940 (Plums and sloes) vary by importing country. In the United States, the Most Favored Nation (MFN) rate is typically 6.40% ad valorem. For the European Union, the Common Customs Tariff (CCT) rate is often around 6.00% ad valorem, though this can be subject to seasonal variations and specific trade agreements. In the United Kingdom, the UK Global Tariff (UKGT) rate is generally 6.00% ad valorem. It is crucial to consult the latest official tariff schedules for each country (e.g., USITC Harmonized Tariff Schedule, EU TARIC database, UK Trade Tariff) for the most current and precise rates, as these can change and may be affected by preferential trade agreements.

Import duty for HS 080940 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a shipment of 1,000 kg of fresh plums is valued at €2,000, and the applicable EU duty rate is 6.00% ad valorem, the duty would be calculated as follows: Duty = Value × Duty Rate = €2,000 × 6.00% = €120.00. Always ensure the declared value is the customs value, which usually includes the cost of the goods, insurance, and freight to the EU border. Some countries may also apply specific duties (e.g., per kilogram), so verify the exact duty calculation method in the relevant tariff.

Yes, importing plums and sloes (HS 080940) generally requires specific documentation. Key documents often include a commercial invoice detailing the value and description of the goods, a packing list specifying contents and quantities, a bill of lading or air waybill for transport, and a certificate of origin to determine eligibility for preferential duty rates. Additionally, depending on the importing country's regulations, phytosanitary certificates may be required to certify that the fruit is free from pests and diseases. Importers and customs brokers should always verify the exact documentation requirements with the customs authority of the destination country to avoid delays or penalties.

HS code 080940 specifically covers 'Plums and sloes', which generally refers to fresh or chilled fruits. Dried plums, commonly known as prunes, are typically classified under a different HS code, usually within Chapter 08, but specifically for dried fruits. For instance, dried plums (prunes) are often found under HS code 0813.40. It is essential to distinguish between fresh/chilled and dried forms of the fruit, as they are classified separately and may have different duty rates and import regulations. Always refer to the Explanatory Notes of the Harmonized System (WCO) and the specific tariff schedules of the importing country for precise classification guidance.

Trade agreements can significantly reduce or eliminate import duties for goods originating from partner countries. For example, if plums and sloes (HS 080940) originate from a country that has a Free Trade Agreement (FTA) with the importing nation (e.g., USMCA for trade with Canada or Mexico into the US, or various FTAs for trade with the EU), they may qualify for preferential duty rates, often 'Free'. To benefit from these reduced rates, importers must provide proof of origin, typically a certificate of origin or a declaration on the invoice, demonstrating that the goods meet the rules of origin stipulated in the specific trade agreement. It is vital to consult the relevant trade agreement text and the importing country's tariff to confirm eligibility and required documentation for preferential treatment.