0805 50 10: Lemons (Citrus limon, Citrus limonum)

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

TARIC subdivisions

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

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 · 6 November 2026

Preferential rates by country

Footnotes

EU: imports by month · HS 0805.50

last 12 months€889.3m+23.1% · previous 12 months

Average import price€1.24 per kg

Preferential rate85%

Main suppliers, last 12 months

Country	Value	Share	Change
South Africa	€421.1m	47.4%	+43.9%
Brazil	€160m	18%	+13%
Argentina	€111.7m	12.6%	+22%
Türkiye	€77.6m	8.7%	-20.5%
Chile	€35.8m	4%	+59.1%
Colombia	€21.3m	2.4%	-10.6%
Peru	€19.8m	2.2%	+7.2%
Egypt	€16.3m	1.8%	+25.9%

Same subheading in other tariffs

0805.50 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

UK 6% – 12% Third-country duty 4 tariff lines · average 9% Türkiye 54% Third-country duty 2 tariff lines USA 0.8% General (MFN) 3 tariff lines · 2× specific or compound duty Canada Free General (MFN) 5 tariff lines Mexico 20% General (MFN) 3 tariff lines Brazil 9% General (MFN) 1 tariff line Argentina 9% General (MFN) 7 tariff lines Peru 6% General (MFN) 3 tariff lines New Zealand Free General (MFN) 2 tariff lines Japan Free General (MFN) 2 tariff lines Taiwan 15% – 30% General (MFN) 2 tariff lines · average 22.5% GCC Free General (MFN) 2 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 3 tariff lines · 1× specific or compound duty North Macedonia 15% General (MFN) 2 tariff lines Nigeria 20% General (MFN) 1 tariff line

EU lines: 0805.50

• 0805 50 10Lemons (Citrus limon, Citrus limonum)
• 0805 50 90Limes (Citrus aurantifolia, Citrus latifolia)12.8%

Binding rulings for similar goods

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.

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.

Questions and answers

Typical products

• lemons, fresh or dried
• limes, fresh or dried

Everyday names, not part of the legal text.