Subheading · Chapter 07 · Heading 0712

0712.34

0712.34: Mushrooms, wood ears: shiitake (Lentinus edodes)

Official description Shiitake (Lentinus edodes)

0712.34 is a six-digit subheading of heading 0712, dried vegetables, whole, cut, sliced, broken or in powder, but not further…, chapter 07.

What you pay

Importing into UK

Customs duty 12% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0712 34 00 00 Shiitake (lentinus edodes) 12%
  2. 0712 34 00 31 Mushrooms, excluding mushrooms of the genus agaricus, dried, whole or in identifiable slices or pieces, for treatment other than simple repacking for retail sale 12%+3
  3. 0712 34 00 39 Other 12%+2

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionAutonomous suspension under end-use Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 2 lines

Import requirements 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—12%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free
DCTS Standard Indonesia 8.5%

UK: imports by month

last 12 months£1.1m+5% · previous 12 months
Average import price£11.23 per kg
Jan 2024: £37kFeb 2024: £40kMar 2024: £49kApr 2024: £70kMay 2024: £63kJun 2024: £47kJul 2024: £36kAug 2024: £89kSept 2024: £234kOct 2024: £37kNov 2024: £71kDec 2024: £67kJan 2025: £90kFeb 2025: £44kMar 2025: £184kApr 2025: £80kMay 2025: £60kJun 2025: £98kJul 2025: £68kAug 2025: £42kSept 2025: £69kOct 2025: £152kNov 2025: £36kDec 2025: £74kJan 2026: £70kFeb 2026: £93kMar 2026: £81kApr 2026: £55kMay 2026: £185kJun 2026: £50kJul 2026: £132kAug 2026: £130k 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
China £988k 87.6% +0.5%
Bosnia & Herzegovina £63k 5.5% —
Hong Kong SAR China £23k 2.1% -51.4%
France £22k 2% +244%
Vietnam £16k 1.4% -22%
Kenya £15k 1.4% —
Australia £0 0% -100%
Italy £0 0% -100%

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

0712.34 · US$397.9m

Trade value (US$) no reported trade < US$19.6kUS$19.6k+US$228.4k+US$1.2m+> US$9m

Exports: 53
  1. China: US$379.2m
  2. Vietnam: US$9m
  3. Australia: US$2.8m
  4. Germany: US$1.4m
  5. Japan: US$1.2m
  6. Hong Kong SAR China: US$906.4k
  7. South Korea: US$668.3k
  8. Thailand: US$448.6k
  9. Portugal: US$413.6k
  10. France: US$408.1k
  11. Netherlands: US$317.2k
  12. Italy: US$228.4k
  13. United States: US$181.1k
  14. Taiwan: US$159.9k
  15. Poland: US$145.6k
  16. Spain: US$81.7k
  17. Malaysia: US$51.6k
  18. Czechia: US$51.1k
  19. Romania: US$48.7k
  20. Canada: US$35.6k
  21. Bulgaria: US$30.2k
  22. Belgium: US$27.9k
  23. Macao SAR China: US$20.1k
  24. Singapore: US$19.6k
  25. Russia: US$17.2k
  26. Slovenia: US$15.3k
  27. Serbia: US$14.2k
  28. Austria: US$13.3k
  29. Türkiye: US$10.4k
  30. Switzerland: US$9.8k
  31. Kyrgyzstan: US$6.2k
  32. Latvia: US$3.2k
  33. United Kingdom: US$2.4k
  34. Norway: US$2.1k
  35. Sweden: US$1.6k
  36. Denmark: US$1.5k
  37. Curaçao: US$1.4k
  38. Bosnia & Herzegovina: US$1.3k
  39. Cyprus: US$1.3k
  40. Lithuania: US$1.1k
  41. United Arab Emirates: US$600
  42. South Africa: US$500
  43. Zambia: US$300
  44. Hungary: US$200
  45. Kazakhstan: US$200
  46. Ukraine: US$200
  47. Belarus: US$100
  48. Armenia: US$0
  49. India: US$0
  50. Ireland: US$0
  51. Sri Lanka: US$0
  52. Nepal: US$0
  53. New Zealand: US$0

Top exporters

RankCountryValueShare
1 China US$379.2m 95.3%
2 Vietnam US$9m 2.3%
3 Australia US$2.8m 0.7%
4 Germany US$1.4m 0.4%
5 Japan US$1.2m 0.3%
6 Hong Kong SAR China US$906.4k 0.2%
7 South Korea US$668.3k 0.2%
8 Thailand US$448.6k 0.1%
9 Portugal US$413.6k 0.1%
10 France US$408.1k 0.1%

Top importers

RankCountryValueShare
1 Vietnam US$98.2m 24.7%
2 Hong Kong SAR China US$61.8m 15.5%
3 Thailand US$53m 13.3%
4 Japan US$51.1m 12.8%
5 Malaysia US$31m 7.8%
6 United States US$27.7m 7%
7 South Korea US$16.1m 4.1%
8 Singapore US$11.1m 2.8%
9 Taiwan US$5.3m 1.3%
10 Canada US$4.8m 1.2%

In the UK Global Tariff, subheading 0712.34 covers 2 tariff lines and the duty is 12%.

The EU Combined Nomenclature has one tariff line for subheading 0712.34; the duty is 12.8%.

Goods from 170 countries can enter the UK at a preferential rate instead of the standard 12%; 169 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £1.1m (up 5% on the year before), at an average of £11.23 per kg; China supplied 88%, followed by Bosnia & Herzegovina.

World trade in these goods reached US$397.9m in 2024, up 79.9% on 2023.

China was the largest exporter with 95.3% of the total, ahead of Vietnam.

Questions and answers

What is the HS code for mushrooms, wood ears: shiitake (Lentinus edodes)?

Mushrooms, wood ears: shiitake (Lentinus edodes) fall under HS subheading 0712.34, part of heading 0712, in section II of the Harmonized System.

What is the import duty on mushrooms, wood ears: shiitake (Lentinus edodes) in the UK?

Under the UK Global Tariff, imports under 0712.34 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on mushrooms, wood ears: shiitake (Lentinus edodes) in the EU?

Under the EU Combined Nomenclature, imports under 0712.34 from countries without a preferential agreement are charged at 12.8%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most mushrooms, wood ears: shiitake (Lentinus edodes)?

China, with US$379.2m in 2024 (95.3% of world exports).

Which countries can export these goods to the UK duty-free?

169 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 12% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (88%), Bosnia & Herzegovina (6%) and Hong Kong SAR China (2%), out of total imports of £1.1m.