# Customs tariff code 0407.21: Of fowls of the species Gallus domesticus

> Customs tariff code 0407.21 covers Of fowls of the species Gallus domesticus. The third-country duty rate is 30.400 EUR DTN, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/040721
- Reference data as at: 2026-07-01
- Customs code: 0407.21
- Third-country duty: 30.400 EUR DTN
- Declarable: no

## Where this code sits in the tariff

- 04 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
  - 0407 Birds' eggs, in shell, fresh, preserved or cooked
    - 0407.21 Of fowls of the species Gallus domesticus

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 30.400 EUR DTN | MFN |
| Eastern and Southern Africa States | 0 % | Tariff preference |
| SADC EPA | 0 % | Tariff preference |
| Fiji | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Japan | 0 % | Tariff preference |
| Kenya | 0 % | Tariff preference |
| Ivory Coast | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Tariff preference |
| Papua New Guinea | 0 % | Tariff preference |

## Notes that govern this classification

### Pos. 0407

Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören Bruteier und andere frische Eier (auch gekühlt) von Vögeln aller Art. Hierher gehören auch haltbar gemachte oder gekochte Eier in der Schale.

### Abschnitt I

1. Soweit nichts anderes bestimmt ist, gilt in diesem Abschnitt jede Bezugnahme auf eine bestimmte Tiergattung oder Tierart auch für Jungtiere dieser Gattung oder Art (RV C0101000). 2. Soweit nichts anderes bestimmt ist, gilt in der Nomenklatur jede Bezugnahme auf getrocknete Waren auch für entwässerte, eingedampfte oder gefriergetrocknete Waren (RV C0102000).

## Subdivisions of this code

- 0407.21.00.00.0 andere Eier, frisch, von Hühnern (Gallus domesticus)

## Frequently asked questions

### What does customs tariff code 0407.21 cover?

Code 0407.21 covers Of fowls of the species Gallus domesticus. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 0407.21?

The third-country duty rate for 0407.21 is 30.400 EUR DTN. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 0407.21?

The first six digits form the HS code: 040721. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 0407.21 have?

0407.21 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.

### Where does 0407.21 sit in the tariff?

0407.21 sits in this hierarchy: 04 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED > 0407 Birds' eggs, in shell, fresh, preserved or cooked. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 0407.21?

The EBTI database currently holds no valid decisions on 0407.21. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 0407.21 change?

0407.21 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/040721.