EU Combined Nomenclature · CN code · HS 0805.10

0805 10 24

0805 10 24: Oranges: Citrus fruit, fresh or dried: oranges, sweet oranges, fresh, white oranges

Oranges

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 0805 Citrus fruit, fresh or dried:
  2. 0805 10 Oranges:
  3. Sweet oranges, fresh:
  4. 0805 10 24 White oranges

What you pay

Importing into EU

Customs duty standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 6
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

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 5

  • Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
    Applies to goods from
    all countries except Belarus, Russia
    Legal act
    Regulation 1227/25
    Documents
    • Y155 Products exported directly or indirectly from the Russian Federation or Belarus
  • Additional dutyAdditional duties 50%
    Applies to goods from
    Belarus, Russia
    Legal act
    Regulation 1227/25
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 6

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import controlOfficial control - plants
    Applies to goods from
    all countries except Switzerland
    Legal act
    Regulation 2072/19
    Documents
    • C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y146 Exemption for products intended for scientific purposes in accordance with Article 48(1) of Regulation (EU) 2016/2031
    • Y979 Exemption from official controls for plants, other than plants for planting, plant products and other objects, which form part of passengers’ personal luggage and are intended for personal consumption or use (Regulation (EU) 2019/2122 Article 7d)
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
  • Import control
    Applies to goods from
    Egypt, Türkiye
    Legal act
    Regulation 1793/19
    Documents
    • C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y978 Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Switzerland, Iceland, Liechtenstein, Norway
    Legal act
    Regulation 2306/21
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

0805 10 24 10Of high quality
0805 10 24 90Other

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.1207 Tunisia Free · V 35.400 EUR/DTN(01):0 % ; V 34.700 EUR/DTN(01):0. % + 0.700 EUR DTN; V 34.000 EUR/DTN(01):0.000 % + 1.400 EUR DTN; V 33.300 EUR/DTN(01):0.000 % + 2.100 EUR DTN; V 32.600 EUR/DTN(01):0.000 % + 2.800 EUR DTN; V 0.000 EUR/DTN(01):0.000 % + 7.100 EUR DTN 1 January 2026 – 31 December 2026 39,338,000 kg 35,722,937 kg Open
09.1323 Israel Free · Cond: V 35.400 EUR/DTN(01):0 % ; V 34.700 EUR/DTN(01):0. % + 0.000 EUR DTN; V 34.000 EUR/DTN(01):0.000 % + 0.000 EUR DTN; V 33.300 EUR/DTN(01):0.000 % + 0.000 EUR DTN; V 32.600 EUR/DTN(01):0.000 % + 0.000 EUR DTN; V 26.400 EUR/DTN(01):0.000 % + 0.000 EUR DTN; V 25.900 EUR/DTN(01):0.000 % + 0.500 EUR DTN; V 25.300 EUR/DTN(01):0.000 % + 1.100 EUR DTN; V 24.800 EUR/DTN(01):0.000 % + 1.600 EUR DTN; V 24.300 EUR/DTN(01):0.000 % + 2.100 EUR DTN; V 0.000 EUR/DTN(01):0.000 % + 7.100 EUR DTN; Y cert: Y-864 (27):; Y (07): 1 January 2026 – 31 December 2026 224,000,000 kg 223,925,450 kg Open
09.1784 Egypt V 35.400 EUR/DTN(01):0 % ; V 34.700 EUR/DTN(01):0. % + 0.000 EUR DTN; V 34.000 EUR/DTN(01):0.000 % + 0.000 EUR DTN; V 33.300 EUR/DTN(01):0.000 % + 0.000 EUR DTN; V 32.600 EUR/DTN(01):0.000 % + 0.000 EUR DTN; V 26.400 EUR/DTN(01):0.000 % + 0.000 EUR DTN; V 25.900 EUR/DTN(01):0.000 % + 0.500 EUR DTN; V 25.300 EUR/DTN(01):0.000 % + 1.100 EUR DTN; V 24.800 EUR/DTN(01):0.000 % + 1.600 EUR DTN; V 24.300 EUR/DTN(01):0.000 % + 2.100 EUR DTN; V 0.000 EUR/DTN(01):0.000 % + 7.100 EUR DTN 1 December 2026 – 31 May 2027 36,300,000 kg 36,300,000 kg Not yet open

Balances from the Commission’s weekly quota report of 23 October 2026.

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 10% reduced rate
  • Belgium 6% reduced rate
  • Bulgaria 20%
  • Croatia 5% reduced rate
  • Cyprus 5% reduced rate
  • Czechia 12% reduced rate
  • Denmark 25%
  • Estonia 24%
  • Finland 13.5% reduced rate
  • France 5.5% reduced rate
  • Germany 7% reduced rate
  • Greece 13% reduced rate
  • Hungary 27%
  • Ireland 0% reduced rate
  • Italy 4% reduced rate
  • Latvia 12% reduced rate
  • Lithuania 21%
  • Luxembourg 3% reduced rate
  • Malta 0% reduced rate
  • Netherlands 9% reduced rate
  • Poland 5% reduced rate
  • Portugal 6% reduced rate
  • Romania 11% reduced rate
  • Slovakia 19% reduced rate
  • Slovenia 9.5% reduced rate
  • Spain 21%
  • Sweden 6% reduced rate

TEDB · 25 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 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, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

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)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Namibia Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra agreement Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Iceland agreement Iceland Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–Kenya agreement Kenya Free
EU–South Korea agreement South Korea Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Türkiye agreement Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free
EU–Tunisia agreement Tunisia 3.2%
EU–Israel agreement Israel 6.4%
EU–Lebanon agreement Lebanon 6.4%
Mercosur Argentina, Brazil, Paraguay, Uruguay 14.5%

Footnotes

EU: imports by month · HS 0805.10

last 12 months€735.1m-1.5% · previous 12 months
Average import price€0.74 per kg
Preferential rate97%
Jan 2024: €39.4mFeb 2024: €48.7mMar 2024: €48.8mApr 2024: €42.5mMay 2024: €46.5mJun 2024: €42.7mJul 2024: €39.7mAug 2024: €79.8mSept 2024: €109.7mOct 2024: €152.4mNov 2024: €10.7mDec 2024: €7mJan 2025: €24mFeb 2025: €31.4mMar 2025: €42.8mApr 2025: €41.9mMay 2025: €55.8mJun 2025: €38.2mJul 2025: €112.7mAug 2025: €119.3mSept 2025: €199.4mOct 2025: €138.1mNov 2025: €10.8mDec 2025: €4.7mJan 2026: €24.1mFeb 2026: €33mMar 2026: €52.2mApr 2026: €49.1mMay 2026: €52.5mJun 2026: €39.5mJul 2026: €53.3mAug 2026: €78.3m 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
South Africa €387.3m 52.7% -7.7%
Egypt €239.5m 32.6% +9.3%
Zimbabwe €46m 6.3% +30%
Argentina €18m 2.4% +1.2%
Türkiye €9.3m 1.3% +26.6%
Uruguay €8.2m 1.1% -17.2%
Peru €6.9m 0.9% -16.3%
Morocco €6.9m 0.9% -58.3%

Same subheading in other tariffs

0805.10 Citrus fruit, fresh or dried: oranges

EU lines: 0805.10

Legal notes

Chapter notes: Chapter 08 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

0805 10 22 to 0805 10 28 · Sweet oranges, fresh

These subheadings cover only oranges of the species Citrus sinensis.

0805 10 24 · White oranges

White oranges are also called ‘common oranges’ and they are frequently used in the juice industry.

This subheading includes varieties such as ‘Salustiana’, ‘Valencia’, ‘Valencia late’, ‘Delta seedless’, ‘Midknight’, ‘Shamouti’.

General notes to the chapter

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

General

1. This chapter includes fruit for distillation purposes in the form of a coarse pulp, even if natural fermentation has commenced.

2. Pasteurisation is not admissible in this chapter, with the exception of:

  • dried fruits and nuts of this chapter;
  • provisionally preserved fruits and nuts of heading 0812;
  • frozen fruits and nuts of heading 0811.

Sterilised fruits and nuts are excluded from this chapter (heading 2008 in general).

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 White oranges — —
2025 unchanged — —
2024 unchanged — —
2023 unchanged — —
2022 unchanged — —
2021 unchanged — —
2020 unchanged — —
2019 White oranges — —

Code history

Since 2017; before, these goods were classified under 0805 10 20.

CN code 0805 10 24 is a line of the EU Combined Nomenclature under HS subheading 0805.10 (citrus fruit, fresh or dried: oranges).

No rate is printed on this line itself.

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

Imports of oranges (HS 0805.10) into the EU came to €735.1m between September 2025 and August 2026 (down 1% on the year before); South Africa supplied 53%, followed by Egypt.

For the same subheading, the UK duty is 2%–12%, the Türkiye duty is 54%, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is free, the Taiwan duty is 20%–30%, the GCC duty is free, the Norway duty is free and the Nigeria duty is 20%.

EU member states imported goods of subheading 0805.10 worth US$2bn in 2024; the largest supplier from outside the EU was South Africa.

Questions and answers

Do anti-dumping or other extra duties apply to 0805 10 24?

Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 0805.10 as a whole, the largest supplier from outside the EU in 2024 was South Africa (US$310m), followed by Egypt.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.