HS 0803Agriculture

Bananas - HS 0803 classification, duty and landed cost

Bananas moves through customs under HS heading 0803. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.

Reviewed against WCO HS · WTO IDB · National customs schedules2 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
0803.90	Bananas, incl. plantains, fresh or dried

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	0% - 15% CAP tariffs; TRQs and entry-price system apply on many lines.
United States	0% - 15% USDA APHIS phytosanitary controls; GSP for eligible origins.
China	3% - 25% Plus 9% - 13% VAT; state licensing on some staples.
India	10% - 40% BCD + 5% - 18% GST; MSP interventions on staples.
UAE	0% - 5% GCC common external tariff; 5% VAT (many food staples zero-rated).

Worked landed-cost example

20 MT of Bananas at FOB USD 550 per MT, sea freight to a representative port of discharge.

FOB valueUSD 11,000

Freight + insuranceUSD 740

CIF valueUSD 11,740

Import duty @ ~8% (indicative for Agriculture)USD 939

VAT / GST @ ~5% on CIF+dutyUSD 634

Landed cost ≈ USD 13,313 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· Phytosanitary certificate from origin NPPO under IPPC ISPM 12.
· Fumigation certificate (Methyl Bromide / Phosphine) where required by destination.
· Non-GMO / GMO status declaration for select destinations (EU, India).

Top exporting countries

· Ecuador
· Philippines
· Costa Rica
· Guatemala
· Colombia

Frequently asked questions

What HS heading covers Bananas?

Bananas is typically classified under HS 0803.90. Always confirm the 8- to 10-digit statistical suffix with your destination customs.

What documents do buyers usually ask for on Bananas?

Commercial invoice, packing list, bill of lading, phytosanitary certificate, certificate of origin, fumigation certificate and third-party inspection (SGS / Bureau Veritas / Intertek) at loading.

Is Bananas shipped in bulk or bagged?

Both. Large-volume routes ship in bulk vessels; branded and premium origins usually ship in 25/50 kg bags or 1 MT jumbo bags in 20' containers.

How does moisture affect the settlement of Bananas?

Trade contracts fix a moisture basis (often 12-14%). Any excess is deducted from paid weight using an agreed schedule; extreme moisture can trigger rejection.

What Incoterm is standard for Bananas?

Bulk shipments trade CFR / CIF port of destination; container shipments trade FOB or CIF port. FCA / DAP are common for high-value packed origins moving by truck or rail.