HS 100840 Fonio (Digitaria spp.)

Quick Answer: Fonio (Digitaria spp.) imported under HS 100840 enters the US at 1.1% MFN, the UK at 30.00 GBP/1000 kg, and the EU with N/A sample rates. This code specifically covers fonio, a group of cereal grains belonging to the *Digitaria* genus, often referred to as "hungry rice." Importers should be aware of potential variations in duty rates based on origin, particularly for the US market where preferential rates may apply. According to CustomTariffs, understanding these specific rates is crucial for accurate customs declarations and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1008400000 30.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1008400000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1008400000 1.1% Free (17 programs) ["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 1008.40?

Imports of Fonio (Digitaria spp.) 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?

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What products does HS 100840 cover?

This subheading covers fonio, scientifically classified under the genus *Digitaria*. As per the World Customs Organization's Harmonized System Nomenclature, Heading 1008 specifically pertains to "Buckwheat, millet and canary seeds; other cereals." Subheading 1008.40 is dedicated to fonio, a nutritious ancient grain primarily cultivated in West Africa. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm this classification for unprocessed fonio grains.

What falls outside HS 100840?

The following products are excluded from HS 1008.40: other cereals such as wheat, rye, barley, oats, corn, rice, and sorghum, which are classified under different headings within Chapter 10. Additionally, products derived from fonio that have undergone significant processing, such as flour, flakes, or prepared foods, would be classified elsewhere based on their specific form and composition, typically in Chapters 11 or 21, and are not considered raw fonio grains.

What are common classification mistakes for HS 100840?

A common error is misclassifying fonio products that have undergone minimal processing, such as cleaning or hulling, as finished goods. According to General Rule of Interpretation (GRI) 3(b) for the interpretation of the Harmonized System, mixtures are classified according to the component which gives them their essential character. Importers may also mistakenly classify fonio under other cereal headings if they do not precisely identify the grain's botanical genus, *Digitaria*.

How should importers classify products under HS 100840?

The correct procedure for classifying fonio under HS 1008.40 involves confirming the botanical identity of the imported grain as *Digitaria* species. Importers and customs brokers must consult official tariff schedules, such as the USITC HTS or the EU TARIC, to verify the subheading. Accurate product descriptions, including the scientific name or common name "fonio," and ensuring the product is in its raw, unprocessed grain form are crucial for correct classification.

How is the duty calculated for products under HS 100840?

A shipment of 1,000 kilograms of fonio grain declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 1008.40.

Which trade agreements reduce duties for HS 100840?

Several free trade agreements may reduce the applicable duty rate for HS 1008.40, including the African Growth and Opportunity Act (AGOA) for eligible countries, which often grants duty-free access. For instance, fonio originating from Senegal, a key producer, could potentially enter the US duty-free under AGOA, provided all eligibility criteria and documentation, such as a valid AGOA Certificate of Origin, are met. Other agreements might offer reduced rates depending on the specific origin country and importing jurisdiction.

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Which HS Codes Are Related?

HS 100821 HS 100890 HS 100850 HS 100810 HS 100830 HS 230240

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

FAQ

What are the typical import duty rates for Fonio (Digitaria spp.) under HS code 100840?

Import duty rates for Fonio (Digitaria spp.), classified under HS code 100840, vary significantly by importing country and trade agreements. For example, the UK's tariff schedule shows a rate of 30.00 GBP per 1000 kg. The EU's TARIC system may list a rate of 1.1% ad valorem for most favored nation (MFN) imports, while other countries might apply a 10% ad valorem duty. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable duty rate.

Which preferential trade agreements offer reduced or duty-free access for Fonio (Digitaria spp.)?

Several trade agreements can provide preferential duty rates for Fonio (Digitaria spp.). For instance, under certain agreements, imports may be eligible for duty-free status (indicated by 'Free' or specific codes like 'A+' for Australia, 'AU' for Australia, 'CL' for Chile, 'SG' for Singapore, etc., in some tariff schedules). Importers must verify the origin of the Fonio and ensure it meets the rules of origin stipulated in the relevant trade agreement (e.g., EU's Economic Partnership Agreements, US Free Trade Agreements) to claim preferential treatment. Documentation such as a Certificate of Origin is typically required.

How is the import duty for Fonio (Digitaria spp.) calculated if it's an ad valorem rate?

If Fonio (Digitaria spp.) is subject to an ad valorem duty rate (a percentage of the value), the calculation is straightforward. For example, if the MFN duty rate is 1.1% and the customs value of the imported Fonio is $10,000 USD, the duty payable would be $10,000 USD * 1.1% = $110 USD. The customs value is generally based on the transaction value, including cost, insurance, and freight (CIF) to the port of importation. Always confirm the basis for customs valuation in the importing country.

What are the classification criteria for Fonio (Digitaria spp.) under HS code 100840?

HS code 100840 specifically covers 'Fonio (Digitaria spp.)'. This classification applies to the cereal grain known as Fonio, which belongs to the genus Digitaria. It is important that the product is indeed Fonio and not another grain or seed. Misclassification can lead to incorrect duty assessments and potential penalties. Verification of the botanical name and product description against the WCO's Explanatory Notes for Chapter 10 is recommended if there is any doubt.

What documentation is typically required when importing Fonio (Digitaria spp.) under HS code 100840?

Standard import documentation for Fonio (Digitaria spp.) under HS code 100840 typically includes a commercial invoice, packing list, and bill of lading or air waybill. If claiming preferential duty rates, a Certificate of Origin is essential, demonstrating that the goods meet the rules of origin for the specific trade agreement. Depending on the importing country's regulations, phytosanitary certificates may also be required to ensure the grain is free from pests and diseases. Always check the specific import requirements of the destination country's customs authority.