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
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
Import control
Only for
0805 90 00 20 Zara lemons (Citrus medica)
Applies to goods from
Bangladesh
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.
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
0805 90 00 20
Zara lemons (Citrus medica)
0805 90 00 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.
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 · 6 November 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
12.8%
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 90 00 · Other
This subheading includes:
1. citrons (Citrus medica), like a large lemon with very thick peel having a knobbed surface; the flesh is very fragrant, the pulp is acidulous and the candied rind is much used for cakes and confectionery;
2. kumquats (Fortunella japonica, Fortunella hindsii and Fortunella margarita), a fruit the size of a large olive, round or oblong without flattening at the ends, with a smooth skin, a small amount of pulp and a slightly acid taste; their skin is sweet and eaten raw or puréed; they are also sometimes used for confectionery;
3. chinottos (Citrus aurantium var. myrtifolia);
4. bergamots (Citrus aurantium var. bergamia), a species of orange, pale yellow in colour and pear-shaped, with a slightly acid flavour, mainly used for making essential oil;
5. oroblanco or sweetie (Citrus grandis Osbeck × Citrus paradisi Macf.), a cross between an acidless pomelo and a white grapefruit, with a thick rind in a bright green or golden colour; it is slightly larger in size than a grapefruit but with fewer seeds and a sweeter taste.
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
12.8%
—
2025
unchanged
12.8%
—
2024
unchanged
12.8%
—
2023
unchanged
12.8%
—
2022
unchanged
12.8%
—
2021
unchanged
12.8%
—
2020
unchanged
12.8%
—
2019
Other
12.8%
—
CN code 0805 90 00 is a line of the EU Combined Nomenclature under HS subheading 0805.90 (citrus fruit, fresh or dried: other).
The third-country duty is 12.8%, and quantities are declared in —.
132 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 12.8%.
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 0805.90 into the EU came to €6m between September 2025 and August 2026 (down 20% on the year before); Israel supplied 35%, followed by South Africa.
For the same subheading, the UK duty is 12%, the Türkiye duty is 54%, the US duty is 0.8%, 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 0%–17%, the Taiwan duty is 42.5%, the GCC duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 0805.90 worth US$51m in 2024; the largest supplier from outside the EU was Ukraine.
Questions and answers
What is the EU import duty for CN code 0805 90 00?
The third-country duty in the EU Combined Nomenclature is 12.8%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0805 90 00?
146 countries have a preferential rate on this line, 132 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 0805 90 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 0805.90 as a whole, the largest supplier from outside the EU in 2024 was Ukraine (US$14m), followed by China.
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EU Combined Nomenclature · CN code · 
Israel
South Africa
Indonesia
Morocco
Guatemala
Australia
Japan
United Kingdom
Türkiye
USA
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria