HS 190240 Couscous

Quick Answer: Couscous imported under HS 190240 enters the UK at 6.00% plus 20.00 GBP/100 kg, the EU at 7.70% plus 24.60 EUR/100 kg, and the US at 6.4% (MFN). This classification covers pre-cooked or otherwise prepared grains of wheat, specifically couscous, which is typically made from durum wheat semolina. Importers should be aware of the mixed duty structure in the UK and EU, combining ad valorem (percentage of value) and specific (per unit weight) components. The US offers preferential duty rates for certain trading partners. CustomTariffs aggregates this information, highlighting the importance of verifying specific rates based on origin and trade agreements.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1902400000 — — —
1902401000 6.00 % + 20.00 GBP / 100 kg — —
1902409000 6.00 % + 8.10 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1902401000 7.70 % + 24.60 EUR / 100 kg — —
1902409000 6.40 % + 9.70 EUR / 100 kg — —
1902400000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1902400000 6.4% 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 1902.40?

Imports of Couscous 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, GSP, 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?

```html

What products does HS 190240 cover?

This subheading covers couscous, which is a North African dish of steamed granules of rolled durum wheat semolina. According to the World Customs Organization's Harmonized System Explanatory Notes, couscous is typically prepared by moistening semolina and rolling it into small granules, which are then steamed and dried. It is distinct from pasta, though both are derived from durum wheat. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this code specifically applies to the finished product ready for consumption or further preparation.

What falls outside HS 190240?

The following products are excluded from HS 190240: uncooked pasta of any kind (which falls under HS 1902.11 to 1902.19), pasta containing eggs (HS 1902.20), and prepared meals or dishes where couscous is merely an ingredient among others, which would be classified based on the predominant character of the final product. For instance, a pre-packaged couscous salad with vegetables and dressing would likely not be classified under 190240 but rather under a heading for prepared foods, such as HS 2106.

What are common classification mistakes for HS 190240?

A common error is misclassifying flavored or instant couscous products. While HS 190240 is for plain couscous, if the product contains significant additions of vegetables, spices, or other ingredients that alter its essential character, it may need to be classified elsewhere, potentially under HS 2106 for "Food preparations not elsewhere specified or included." Importers must carefully consider the composition and presentation of the product, adhering to General Interpretative Rule 3(b) of the Harmonized System when multiple components are present.

How should importers classify products under HS 190240?

The correct procedure for classifying products under HS 190240 involves a thorough examination of the product's composition and processing. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the relevant Explanatory Notes from the WCO. Key considerations include verifying that the product is indeed steamed durum wheat semolina granules and that it does not contain significant added ingredients that would warrant classification under a different heading.

How is the duty calculated for products under HS 190240?

A 1-kilogram package of plain, pre-steamed couscous declared at a customs value of $5.00 USD would attract a US duty of $0.25. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, applied to the customs value. The calculation is $5.00 (customs value) × 0.025 (MFN rate) = $0.125, rounded up to $0.13. However, if the product were subject to a specific duty, for example, $0.25 per kilogram, the duty would be $0.25/kg × 1 kg = $0.25. This is based on rates published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 190240?

Several free trade agreements may reduce the applicable duty rate for HS 190240, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries. Documentation required to claim these preferences typically includes a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction.

```

Which HS Codes Are Related?

HS 190230 HS 190219 HS 190430 HS 190490 HS 190220 HS 190510

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

FAQ

What are the typical import duty rates for couscous (HS 190240) into major markets like the US, EU, and UK?

Import duty rates for couscous (HS 190240) vary by country. For example:

  • United States: The U.S. Harmonized Tariff Schedule (USHTS) generally lists a Most Favored Nation (MFN) duty rate of 6.4% ad valorem for couscous. Specific preferential rates may apply under Free Trade Agreements.
  • European Union: The EU's TARIC database indicates a standard duty rate of 7.7% ad valorem plus €24.60 per 100 kg. Preferential rates are available for goods originating from countries with trade agreements.
  • United Kingdom: The UK Trade Tariff shows a standard duty rate of 6.00% ad valorem plus £20.00 per 100 kg. Similar to the EU, preferential rates can be accessed based on origin and trade agreements.

Always consult the most current tariff schedule for the specific importing country and consider any applicable trade agreements.

How is the import duty for couscous calculated, and can you provide an example?

The import duty for couscous is typically calculated using a combination of an ad valorem rate (a percentage of the value of the goods) and a specific duty (a fixed amount per unit of quantity, such as per kilogram). The formula is: Duty = (Ad Valorem Rate × Value) + (Specific Duty Rate × Quantity).

Example: Let's assume an import of 1,000 kg of couscous valued at $2,000 into the UK, with a duty rate of 6.00% + £20.00/100 kg.

  • Ad Valorem Component: 6.00% of $2,000 = $120.
  • Specific Duty Component: (£20.00 / 100 kg) × 1,000 kg = £200.

Therefore, the total duty would be approximately $120 + £200 (converted to the local currency at the time of import). It's crucial to use the correct exchange rates and to verify the exact duty calculation method with the importing country's customs authority.

What are the classification criteria for couscous under HS code 190240, and are there any common misclassifications?

HS code 190240 specifically covers 'couscous, whether or not prepared.' The key classification criterion is that the product must be made from durum wheat semolina that has been agglomerated and pre-cooked, resulting in granular particles. It is distinct from pasta (HS 1902) which is typically extruded or cut into shapes and not pre-cooked in this manner. Common misclassifications can occur if products that are simply granulated or crushed wheat, or other types of pasta, are incorrectly entered under this code. For instance, bulgur wheat or other forms of processed grains that do not meet the specific agglomerated and pre-cooked semolina definition should be classified elsewhere.

Which trade agreements commonly offer preferential duty rates for couscous (HS 190240), and what documentation is needed?

Preferential duty rates for couscous (HS 190240) are often available under various Free Trade Agreements (FTAs) and preferential schemes. Examples include agreements between the EU and countries like Mexico, Canada, or certain Mediterranean nations, and between the UK and its trading partners post-Brexit. The United States also has FTAs with countries like Canada, Mexico, and Chile that may impact duties.

To claim preferential treatment, importers typically need to provide a Proof of Origin. This is usually a Certificate of Origin issued by the competent authority in the exporting country, or a declaration of origin completed by the exporter on an invoice or other commercial document, depending on the specific requirements of the trade agreement and the importing country's regulations. The product itself must also meet the rules of origin stipulated in the relevant agreement.

Are there specific documentation requirements beyond the standard commercial invoice and bill of lading for importing couscous (HS 190240)?

While a commercial invoice, bill of lading (or air waybill), and packing list are standard import documents for couscous (HS 190240), additional documentation may be required depending on the importing country's regulations and the specific nature of the product. This can include:

  • Certificate of Origin: Essential if claiming preferential duty rates under a trade agreement.
  • Phytosanitary Certificate: May be required by some countries to ensure the product is free from pests and diseases, especially if it's considered a plant product.
  • Food Safety Declarations/Certificates: Importing countries often require assurances that food products like couscous meet their safety and labeling standards. This might involve a declaration from the exporter or specific certifications.
  • Laboratory Analysis Reports: In some cases, customs authorities may request proof of composition or origin through laboratory testing.

It is crucial for importers and customs brokers to consult the specific import regulations of the destination country for a comprehensive list of required documentation.