Subheading · Chapter 04 · Heading 0407

0407.90

0407.90: Birds' eggs, in shell, fresh, preserved or cooked: other

Official description Other

Subheading 0407.90 belongs to heading 0407 (birds' eggs, in shell, fresh, preserved or cooked) in chapter 04.

What you pay

Importing into UK

Customs duty 6% · specific or compound duty standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0407 90 00 00 Other
  2. 0407 90 10 00 Of poultry 25 GBP / 100 kg1000 p/st
  3. 0407 90 90 00 Other 6%p/st

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Tariff quotaNon preferential tariff quota 127.2 GBP / 1,000 kg
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432
    Tariff lines
    on 1 of 2 lines

Import requirements 4

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • C640 Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required " CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
    Tariff lines
    on 1 of 2 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia, Mexico Free
UK–Albania agreement Albania Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Cameroon agreement Cameroon Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Chile agreement Chile Free
UK–Colombia agreement Colombia Free
UK–Ecuador agreement Ecuador Free
UK–India agreement India Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
DCTS Standard Indonesia 2.5%
CPTPP Brunei 15 GBP / 100 kg
CPTPP Canada 15 GBP / 100 kg
CPTPP Chile 15 GBP / 100 kg
CPTPP Mexico 15 GBP / 100 kg
CPTPP Malaysia 15 GBP / 100 kg

UK: imports by month

last 12 months£2.6m-38.1% · previous 12 months
Average import price£1.56 per kg
Jan 2024: £385kFeb 2024: £733kMar 2024: £1.1mApr 2024: £559kMay 2024: £431kJun 2024: £329kJul 2024: £289kAug 2024: £283kSept 2024: £262kOct 2024: £641kNov 2024: £523kDec 2024: £248kJan 2025: £261kFeb 2025: £434kMar 2025: £866kApr 2025: £166kMay 2025: £350kJun 2025: £167kJul 2025: £139kAug 2025: £145kSept 2025: £277kOct 2025: £220kNov 2025: £226kDec 2025: £106kJan 2026: £123kFeb 2026: £180kMar 2026: £267kApr 2026: £183kMay 2026: £284kJun 2026: £214kJul 2026: £241kAug 2026: £280k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £1.5m 58.8% +182.3%
Ireland £509k 19.6% +104.5%
Spain £279k 10.7% -78.5%
Poland £225k 8.6% -88.8%
France £53k 2.1% +30.4%
Italy £5k 0.2% -9%
Ukraine £0 0% -100%

Same subheading in other tariffs

World trade in 2024

0407.90 · US$193m

Trade value (US$) no reported trade < US$184kUS$184k+US$1m+US$7m+> US$12m

Exports: 85
  1. China: US$59m
  2. Germany: US$14m
  3. Denmark: US$12m
  4. Spain: US$11m
  5. United States: US$10m
  6. Belgium: US$9m
  7. Poland: US$7m
  8. Finland: US$7m
  9. Netherlands: US$7m
  10. Bulgaria: US$7m
  11. France: US$6m
  12. Taiwan: US$5m
  13. Italy: US$4m
  14. Sweden: US$4m
  15. Thailand: US$3m
  16. Fiji: US$3m
  17. India: US$3m
  18. Albania: US$2m
  19. South Africa: US$2m
  20. Vietnam: US$2m
  21. Romania: US$1m
  22. United Kingdom: US$1m
  23. Malaysia: US$1m
  24. Bosnia & Herzegovina: US$973k
  25. Greece: US$952k
  26. Zambia: US$813k
  27. Austria: US$809k
  28. Portugal: US$787k
  29. Mexico: US$648k
  30. Hungary: US$574k
  31. Malawi: US$488k
  32. Jordan: US$384k
  33. Brazil: US$377k
  34. Saudi Arabia: US$362k
  35. Uganda: US$350k
  36. Cameroon: US$282k
  37. Kazakhstan: US$281k
  38. Ireland: US$264k
  39. Angola: US$212k
  40. Sri Lanka: US$202k
  41. Philippines: US$184k
  42. New Zealand: US$168k
  43. Switzerland: US$152k
  44. Latvia: US$145k
  45. Kuwait: US$129k
  46. Türkiye: US$125k
  47. Nigeria: US$124k
  48. Slovenia: US$111k
  49. Czechia: US$97k
  50. Canada: US$90k
  51. Eswatini: US$86k
  52. United Arab Emirates: US$81k
  53. Belarus: US$78k
  54. Lithuania: US$73k
  55. Kenya: US$69k
  56. Peru: US$59k
  57. South Korea: US$49k
  58. Niger: US$48k
  59. Singapore: US$40k
  60. Estonia: US$19k

Top exporters

RankCountryValueShare
1 China US$59m 30.7%
2 Germany US$14m 7.5%
3 Denmark US$12m 6.3%
4 Spain US$11m 5.5%
5 United States US$10m 5%
6 Belgium US$9m 4.7%
7 Poland US$7m 3.9%
8 Finland US$7m 3.8%
9 Netherlands US$7m 3.7%
10 Bulgaria US$7m 3.7%

Top importers

RankCountryValueShare
1 Hong Kong SAR China US$27m 14.1%
2 Singapore US$13m 6.8%
3 Denmark US$13m 6.6%
4 Spain US$12m 6.4%
5 United States US$11m 5.9%
6 France US$11m 5.9%
7 United Kingdom US$11m 5.7%
8 Netherlands US$11m 5.5%
9 Belgium US$8m 4%
10 Greece US$7m 3.8%

Import duty on this product around the world 156

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 15%median duty
  • 22number of duty-free countries (MFN)
  • 148%highest: Liechtenstein, Iceland, Switzerland

156

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 30% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Argentina 8% 2023 · HS 2017
Armenia 13% 10% – 15% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 13% 10% – 15% 2021 · HS 2017
Belize 80% 2023
Benin 35% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 8% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 35% 2023
Burundi 25% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 20% 2023
Colombia 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 12% 9% – 14% 2023
Côte d’Ivoire 35% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 90% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 13% 10% – 15% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 7.7% 2023
Fiji 32% 2023
French Polynesia 6% 2023
Gabon 30% 2023
Gambia 35% 2023
Georgia 12% 2022 · HS 2017
Ghana 35% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 40% 2023 · HS 2012
Guatemala 13% 10% – 15% 2023
Guinea 35% 2023
Guinea-Bissau 35% 2023
Guyana 40% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 13% 10% – 15% 2023
Hong Kong SAR China 0% 2023
Iceland 112%* 2023
India 30% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Jamaica 40% 2023
Japan 19% 17% – 21% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 13% 10% – 15% 2023
Kenya 25% 2023
Kuwait 5% 2023
Kyrgyzstan 13% 10% – 15% 2021 · HS 2017
Laos 30% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 0% 2023
Liberia 35% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 148%* 35% – 261% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 33% 0% – 50% 2023
Maldives 0% 2023
Mali 35% 2023
Mauritania 35% 2023 · HS 2017
Mauritius 0% 2023
Mexico 20% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 15% 2023
Montserrat 40% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 15% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 13% 10% – 15% 2023
Niger 35% 2023
Nigeria 35% 2023
North Macedonia 30% 2023
Norway 56%* 2023
Oman 5% 2023
Pakistan 3% 2023
Palau 0% 2023 · HS 2012
Panama 15% 2023
Paraguay 8% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 13% 10% – 15% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 25% 2023
Senegal 35% 2023
Seychelles 0% 2023
Sierra Leone 35% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 27% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 40% 2023
St Lucia 40% 2023 · HS 2012
St Pierre & Miquelon 3% 2021 · HS 2017
St Vincent & the Grenadines 40% 2023
Sudan 40% 2021 · HS 2017
Switzerland 109%* 26% – 193% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 27% 2023
Togo 35% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 40% 2023 · HS 2012
Türkiye 77% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 12% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
Uruguay 8% 2023 · HS 2017
Uzbekistan 30% 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 8% 2023 · HS 2017
Vietnam 80% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
0251 Birds' eggs, in shell, fresh, preserved/cooked
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
22300 Eggs, in shell, preserved or cooked
ISIC Rev. 4 activity
1079 Manufacture of other food products n.e.c.

Earlier HS editions

HSCode
20170407.90unchanged
20120407.90unchanged
20070407.00changed
20020407.00changed
19960407.00changed
19920407.00changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 497 commodity codes

    Trade Tariff changes 2026-09-01 · Source: trade-tariff.service.gov.uk

  2. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

  3. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  4. GB Tariff change

    Missing Tariff Preference added to Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for Australia and Brunei. Stop Press – 11 March 2026

    Trade Tariff news 5146 · Source: trade-tariff.service.gov.uk

Rule changes →

The UK Global Tariff divides subheading 0407.90 into 2 tariff lines; the duty is 6%. 1 line has a specific or compound duty.

In the EU Combined Nomenclature, subheading 0407.90 covers 2 tariff lines and the duty is 7.7%. 1 line has a specific or compound duty.

132 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.

Imports of these goods into the UK came to £2.6m between September 2025 and August 2026 (down 38% on the year before); China supplied 59%, followed by Ireland.

In 2024, countries exported these goods worth US$193m (−12.6% year on year).

The largest exporter was China (US$59m), followed by Germany.

Questions and answers

What is the HS code for birds' eggs, in shell, fresh, preserved or cooked: other?

Birds' eggs, in shell, fresh, preserved or cooked: other fall under HS subheading 0407.90, part of heading 0407, in section I of the Harmonized System.

What is the import duty on birds' eggs, in shell, fresh, preserved or cooked in the UK?

Under the UK Global Tariff, imports under 0407.90 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on birds' eggs, in shell, fresh, preserved or cooked in the EU?

Under the EU Combined Nomenclature, imports under 0407.90 from countries without a preferential agreement are charged at 7.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most birds' eggs, in shell, fresh, preserved or cooked?

China, with US$59m in 2024 (30.7% of world exports).

Which countries can export these goods to the UK duty-free?

132 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (59%), Ireland (20%) and Spain (11%), out of total imports of £2.6m.

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