HS Code 1008.40 : Buckwheat, millet and canary seeds; other cereals (including wild rice), Fonio (Digitaria spp.)
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for buckwheat, millet and canary seeds; other cereals (including wild rice), fonio (digitaria spp.) is 1008.40. Under the 2026 Peru (SUNAT), the representative MFN general duty rate is 6% [SUNAT Peru].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .40
.40
Fonio (Digitaria spp.)
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Peru (SUNAT Aduanas)
1008.40
MODULE 5: PERU IMPORT DUTY & IGV BREAKDOWN
Notice: Peruvian customs entry, NANDINA tariff classification, MFN duty rates, and 18% IGV/IPM are governed by Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). Always verify declarable lines with SUNAT prior to import.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 1008.40
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 1008.40.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + Food Facility Registration
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Buckwheat, millet and canary seeds; other cereals (including wild rice), Fonio (Digitaria spp.)
MODULE 11: SUNAT Advance Classification Ruling
Legally binding classification rulings issued by SUNAT for HS 1008.40.
Query official SUNAT portal:
Search SUNAT Portal for 1008.40 →SUNAT Peru Customs Lines (1008.40)
National line-level (8/10-digit) detail for Peru (SUNAT): coverage in progress.
Universal 6-digit WCO backbone applied rate: 6%. Confirm the full national commodity code at the official source (SUNAT Peru).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 1008.10 | Subheading under Heading 1008 | Compare Subheading 1008.10 → |
| 1008.21 | Subheading under Heading 1008 | Compare Subheading 1008.21 → |
| 1008.29 | Subheading under Heading 1008 | Compare Subheading 1008.29 → |
| 1008.30 | Subheading under Heading 1008 | Compare Subheading 1008.30 → |
| 1008.50 | Subheading under Heading 1008 | Compare Subheading 1008.50 → |
| 1008.60 | Subheading under Heading 1008 | Compare Subheading 1008.60 → |
| 1008.90 | Subheading under Heading 1008 | Compare Subheading 1008.90 → |
Official Primary Sources & Authority References
SUNAT Peru Customs Portal ↗
Official Peru SUNAT tariff schedule, 18% IGV, and CPTPP rules.
SUNAT Advance Classification Ruling System ↗
SUNAT official binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Buckwheat, millet and canary seeds; other cereals (including wild rice), Fonio (Digitaria spp.)?
Under WCO Harmonized System 2022 and United States (USITC HTS), Buckwheat, millet and canary seeds; other cereals (including wild rice), Fonio (Digitaria spp.) is classified under HS 1008.40 (Heading 1008, Chapter 10). The representative PE MFN general duty rate is 6%.
How is HS 1008.40 distinguished within Heading 1008 (Buckwheat, millet and canary seeds; other cereals (including wild rice))?
Heading 1008 covers Buckwheat, millet and canary seeds; other cereals (including wild rice). Subheading 1008.40 specifically isolates Fonio (Digitaria spp.). Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 1008.
What are the primary candidate subheadings related to HS 1008.40?
Related subheadings under Heading 1008 include 1008.10, 1008.21, 1008.29, 1008.30, 1008.50, 1008.60, 1008.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Buckwheat, millet and canary seeds; other cereals (including wild rice), Fonio (Digitaria spp.)?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 1008.40 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Buckwheat, millet and canary seeds; other cereals (including wild rice), Fonio (Digitaria spp.)?
Commercial shipments of Buckwheat, millet and canary seeds; other cereals (including wild rice), Fonio (Digitaria spp.) with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 1008.40?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 1008.40?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What import VAT or sales tax applies to HS 1008.40 in Peru?
Commercial imports of Buckwheat, millet and canary seeds; other cereals (including wild rice), Fonio (Digitaria spp.) under HS 1008.40 into Peru are subject to 18% IGV (16% IGV + 2% IPM), assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Peru?
The customs de minimis threshold for import shipments into Peru is USD $200. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Peru?
Customs declarations, import duty assessments, and SUNAT Advance Classification Ruling System for HS 1008.40 are administered by SUNAT (Superintendencia Nacional de Aduanas).
💬
Ask Jack — Customs Lookup