Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
Additional dutyAdditional duties50% 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 duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Duty on low-value parcelsLow-value consignment customs duty3 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 duty3 EUR
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
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
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 29 00 11
Fresh
0805 29 00 19
Other
0805 29 00 21
Fresh
0805 29 00 29
Other
0805 29 00 91
Fresh
0805 29 00 99
Other
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.1370
Israel
Free · Cond: V 28.600 EUR/DTN(01):0 % ; V 28.000 EUR/DTN(01):0. % + 0.600 EUR DTN; V 27.500 EUR/DTN(01):0.000 % + 1.100 EUR DTN; V 26.900 EUR/DTN(01):0.000 % + 1.700 EUR DTN; V 26.300 EUR/DTN(01):0.000 % + 2.300 EUR DTN; V 0.000 EUR/DTN(01):0.000 % + 10.600 EUR DTN; Y cert: Y-864 (27):; Y (07): · Cond: V 64.900 EUR/DTN(01):0 % ; V 63.600 EUR/DTN(01):0. % + 1.300 EUR DTN; V 62.300 EUR/DTN(01):0.000 % + 2.600 EUR DTN; V 61.000 EUR/DTN(01):0.000 % + 3.900 EUR DTN; V 59.700 EUR/DTN(01):0.000 % + 5.200 EUR DTN; V 0.000 EUR/DTN(01):0.000 % + 10.600 EUR DTN; Y cert: Y-864 (27):; Y (07):
1 January 2026 – 31 December 2026
40,000,000 kg
0 kg
Exhausted
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.
Austria10% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary27%
Ireland0% reduced rate
Italy4% reduced rate
Latvia12% reduced rate
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland5% reduced rate
Portugal6% reduced rate
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia9.5% reduced rate
Spain21%
Sweden6% reduced rate
TEDB · 27 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 more
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.
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 29 00 · Other
This subheading includes:
1. tangelos, hybrids of tangerine and grapefruit, including pomelos;
2. ortaniques, hybrids of orange and tangerine;
3. malaquinas, hybrids of orange and mandarin;
4. tangors;
5. wilkings, hybrids of a variety (cultivar) of the Willow leaf mandarin and the Temple mandarin (King mandarin) (itself a hybrid of mandarins and bitter oranges). They resemble mandarins, but are larger and pointed at one end.
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).
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
Other
—
—
2025
unchanged
—
—
2024
unchanged
—
—
2023
unchanged
—
—
2022
unchanged
—
—
2021
unchanged
—
—
2020
unchanged
—
—
2019
Other
—
—
Code history
Since 2017; before, these goods were classified under 0805 20 50, 0805 20 90.
CN code 0805 29 00 is a line of the EU Combined Nomenclature under HS subheading 0805.29 (mandarins: other).
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 goods of subheading 0805.29 into the EU came to €231.8m between September 2025 and August 2026 (up 17% on the year before); South Africa supplied 54%, followed by Morocco.
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 35%, the GCC duty is free, the Norway duty is free and the Nigeria duty is 20%.
EU member states imported goods of subheading 0805.29 worth US$211m in 2024; the largest supplier from outside the EU was Peru.
Questions and answers
Do anti-dumping or other extra duties apply to 0805 29 00?
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 0805.29 as a whole, the largest supplier from outside the EU in 2024 was Peru (US$34m), followed by South Africa.
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