0805 21 10 · Satsumas
Satsumas (Citrus reticulata Blanco var. unshiu (Swing)) are an early variety of mandarin. The fruit is large, yellow-orange in colour, juicy, non-acid and without pips.
EU Combined Nomenclature · CN code · HS 0805.21
0805 21 10
0805 21 10: Mandarins (including tangerines and satsumas): satsumas
Mandarins and tangerines
Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 0805 Citrus fruit, fresh or dried:
- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
- 0805 21 Mandarins (including tangerines and satsumas):
- 0805 21 10 Satsumas
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
- 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
- Import control
- Applies to goods from
- 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
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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 21 10 10 | Fresh |
| 0805 21 10 90 | Other |
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 · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, 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 moreAntigua & 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 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | 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–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–Israel agreement | Israel | 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–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–Lebanon agreement | Lebanon | 6.4% |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 6 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 12.5% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 14.5% |
Footnotes
See Annex 2.
EU: imports by month · HS 0805.21
last 12 months€441.4m+28% · previous 12 months
Average import price€1.16 per kg
Preferential rate99%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Israel | €108m | 24.5% | +39.4% |
 Türkiye | €107.4m | 24.3% | +59.7% |
 South Africa | €105.1m | 23.8% | +11.1% |
 Egypt | €53.6m | 12.1% | +191.4% |
 Morocco | €48.8m | 11.1% | -19.7% |
 Peru | €15.5m | 3.5% | -31.5% |
 Albania | €1m | 0.2% | -16.3% |
 Chile | €755k | 0.2% | +36.4% |
Same subheading in other tariffs
0805.21 Mandarins (including tangerines and satsumas)
UK 16% Third-country duty 6 tariff lines Türkiye 54% Third-country duty 2 tariff lines 
USA specific or compound duty General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico 20% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 7 tariff lines Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan 17% Third-country duty 1 tariff line 
Taiwan 15% – 35% Third-country duty 4 tariff lines · average 25% 
GCC Free Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia specific or compound duty Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line EU lines: 0805.21
Legal notes
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.
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.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Satsumas | — | — |
| 2025 | unchanged | — | — |
| 2024 | unchanged | — | — |
| 2023 | unchanged | — | — |
| 2022 | unchanged | — | — |
| 2021 | unchanged | — | — |
| 2020 | unchanged | — | — |
| 2019 | Satsumas | — | — |
Code history
Since 2017; before, these goods were classified under 0805 20 30.
In the EU Combined Nomenclature, 0805 21 10 is one of 2 lines under subheading 0805.21, mandarins (including tangerines and satsumas).
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.
In the 12 months to August 2026, the EU imported mandarins and tangerines (HS 0805.21) worth €441.4m (up 28% on the year before), at an average of €1.16 per kg; Israel supplied 25%, followed by Türkiye.
For the same subheading, the UK duty is 16%, 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 Japan duty is 17%, the Taiwan duty is 15%–35%, the GCC duty is free, the Norway duty is free and the Nigeria duty is 20%.
EU member states imported goods of subheading 0805.21 worth US$893m 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 21 10?
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 0805.21 as a whole, the largest supplier from outside the EU in 2024 was South Africa (US$190m), followed by Israel.
Typical products
Everyday names, not part of the legal text.