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%

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.