HS 081050 Kiwifruit

Quick Answer: Kiwifruit imported under HS 081050 enters the UK at 8.00%, the EU at 8.80%, and the US at a rate of 2.8¢/kg (MFN). This Harmonized System code specifically covers kiwifruit, also known as Chinese gooseberry, whether fresh or chilled. Importers and customs brokers should be aware that while the US offers a per-kilogram duty, the UK and EU apply ad valorem rates, meaning the duty is a percentage of the value. According to CustomTariffs data, these rates are subject to change and may vary based on origin and specific trade agreements.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0810500000 8.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0810500000 8.80 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
08105000 Free
0810500090 ["kg"]
0810500010 ["kg"]

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.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 081050 cover?

This subheading covers kiwifruit, also known as Chinese gooseberry, falling under Heading 0810 of the Harmonized System Nomenclature. According to the World Customs Organization (WCO) Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification is specifically for the fresh or dried fruit of the genus *Actinidia*, irrespective of whether it is chilled, frozen, or preserved in a manner not elsewhere specified. The fruit must be presented in its natural state, without significant processing.

What falls outside HS 081050?

The following products are excluded from HS 081050: processed kiwifruit products such as jams, jellies, fruit juices, or purees, which are typically classified under Chapter 20. Dried kiwifruit that has been sweetened or coated, or kiwifruit that has undergone significant cooking or preservation methods beyond simple chilling or freezing, will also be classified elsewhere. For instance, kiwifruit juice concentrate would fall under HS 2009.89, and candied kiwifruit would likely be classified under HS 2006.00.

What are common classification mistakes for HS 081050?

A common error is misclassifying kiwifruit products that have undergone minor processing or preservation. For example, kiwifruit preserved in syrup or sugar, even if still considered "fruit," would be classified under HS 2006.00, not HS 081050, as per General Rule of Interpretation (GRI) 1. Importers may also mistakenly classify mixed fruit preparations containing kiwifruit under this heading if the primary characteristic is not solely kiwifruit, or if other fruits are present in significant quantities, leading to classification under HS 0813.00 or Chapter 20.

How should importers classify products under HS 081050?

The correct procedure for classifying kiwifruit under HS 081050 involves a thorough examination of the product's form and any treatments it has undergone. Importers and customs brokers must verify that the product is indeed fresh or dried kiwifruit (*Actinidia* genus) and has not been subjected to processing that would move it to a different chapter, such as Chapter 20. Consulting the official tariff schedule for the importing country, such as the UK Trade Tariff or the USITC HTS, and reviewing the relevant Explanatory Notes from the WCO are crucial steps to ensure accurate classification.

How is the duty calculated for products under HS 081050?

A shipment of 100 kilograms of fresh kiwifruit, declared at a customs value of $300 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($300 USD × 0.05 = $15.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which specifies the applicable duty for HS 0810.50. Note that some countries may also apply specific duties per unit of weight.

Which trade agreements reduce duties for HS 081050?

Several free trade agreements may reduce the applicable duty rate for HS 081050, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for originating kiwifruit from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, often "Free," for originating kiwifruit from member countries like Australia and New Zealand. To claim these preferences, a self-certified origin statement or a specific origin declaration on the commercial invoice is typically required for USMCA, while a CPTPP Certificate of Origin may be necessary for other agreements.

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FAQ

What are the typical import duty rates for kiwifruit (HS 081050) into the United States?

The standard Most Favored Nation (MFN) duty rate for kiwifruit (HS 081050) into the United States is 8.80% ad valorem. However, preferential rates may apply under certain trade agreements. For instance, under the Free Trade Agreement between the United States and Chile, kiwifruit may enter duty-free. Importers should always verify the applicable duty rate based on the country of origin and any relevant trade agreements. Refer to the US International Trade Commission (USITC) Harmonized Tariff Schedule for the most current rates.

How is the import duty for kiwifruit (HS 081050) calculated in the EU?

In the European Union, kiwifruit (HS 081050) is typically subject to a duty rate of 4.8% ad valorem, with a potential additional amount of 280 EUR per 100 kg net. For example, if 1000 kg of kiwifruit are imported with a customs value of €2000, the ad valorem duty would be 4.8% of €2000 = €96. The specific duty would be (1000 kg / 100 kg) * 280 EUR = €2800. The total duty would be the higher of the two calculations. The EU TARIC database provides detailed information on applicable duties and any potential suspensions or tariff quotas.

What documentation is typically required for importing kiwifruit (HS 081050) into the UK?

When importing kiwifruit (HS 081050) into the United Kingdom, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements like the UK-EU Trade and Cooperation Agreement. Phytosanitary certificates are also commonly required to ensure the fruit meets the UK's plant health regulations. Always consult the UK Trade Tariff for the most up-to-date import requirements and duty rates.

Are there specific classification criteria for kiwifruit under HS 081050 that differentiate it from other fruits?

HS code 081050 specifically covers 'Kiwifruit, including Chinese gooseberries, fresh or chilled.' This classification is based on the botanical identity of the fruit. It distinguishes kiwifruit from other fresh fruits covered in Chapter 08 of the Harmonized System. The key criterion is that the fruit must be the species Actinidia deliciosa or related species commonly known as kiwifruit. If the fruit is dried, provisionally preserved, or otherwise prepared, it would likely fall under a different HS code. The World Customs Organization (WCO) provides explanatory notes to the Harmonized System which can offer further clarification on classification.

How do trade agreements, such as the one between Canada and the European Union (CETA), impact the duty on kiwifruit (HS 081050)?

Trade agreements can significantly reduce or eliminate import duties. For example, under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA), kiwifruit originating from the EU and imported into Canada may benefit from preferential duty rates, potentially entering duty-free if originating from an EU member state and meeting the rules of origin. Conversely, kiwifruit originating from Canada imported into the EU would also be subject to CETA provisions. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. Consult the specific schedules of concessions within the relevant trade agreement and official tariff databases like the EU TARIC or Canadian Customs Tariff.