Subheading · Chapter 07 · Heading 0712
0712.39: Mushrooms, wood ears: other
Official description Other
Subheading 0712.39 belongs to heading 0712 (dried vegetables, whole, cut, sliced, broken or in powder, but not further…) in chapter 07.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0712 39 00 00 Other 12%
- 0712 39 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%
- 0712 39 00 39 Other 12%
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 5
- 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 controlEntry into free circulation (restriction - feed and food)
- Applies to goods from
- Albania, Belarus, Bosnia & Herzegovina, Kosovo, Moldova, Montenegro, North Macedonia, Russia and 4 more
- Legal act
- 2020 No. 1158
- 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))
- Y854 The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158.
- Y855 Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 (Chernobyl accident).
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 12% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, 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–Ceuta & Melilla agreement | Ceuta & Melilla | 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–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| DCTS Standard | Indonesia | 8.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £4.1m | 58.7% | +25.3% | |
| £1.5m | 22% | +23% | |
| £395k | 5.7% | +12.2% | |
| £317k | 4.6% | +45% | |
| £179k | 2.6% | -23% | |
| £154k | 2.2% | -31.2% | |
| £47k | 0.7% | +82.2% | |
| £46k | 0.7% | +102.3% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$115kUS$115k+US$1m+US$4m+> US$12m
Exports: 117
- China: US$118m
- Italy: US$19m
- France: US$18m
- Germany: US$12m
- Croatia: US$8m
- Bosnia & Herzegovina: US$7m
- Bulgaria: US$7m
- Serbia: US$6m
- Poland: US$5m
- Romania: US$5m
- Peru: US$4m
- United States: US$3m
- Hong Kong SAR China: US$3m
- Spain: US$3m
- Netherlands: US$2m
- Malaysia: US$2m
- North Macedonia: US$2m
- Türkiye: US$2m
- Russia: US$2m
- Pakistan: US$2m
- India: US$2m
- Montenegro: US$2m
- Chile: US$2m
- Austria: US$1m
- Canada: US$1m
- Japan: US$1m
- Czechia: US$1m
- Vietnam: US$1m
- Lithuania: US$942k
- Slovenia: US$938k
- Indonesia: US$725k
- Bangladesh: US$636k
- Portugal: US$615k
- South Korea: US$613k
- Australia: US$574k
- Kyrgyzstan: US$532k
- Switzerland: US$518k
- Hungary: US$489k
- Belgium: US$487k
- Thailand: US$424k
- Taiwan: US$379k
- United Kingdom: US$335k
- Côte d’Ivoire: US$320k
- Slovakia: US$305k
- Belarus: US$259k
- Ukraine: US$257k
- Finland: US$201k
- Iran: US$184k
- Estonia: US$172k
- Nepal: US$168k
- South Africa: US$164k
- Laos: US$161k
- Myanmar (Burma): US$138k
- Egypt: US$136k
- Burkina Faso: US$115k
- Latvia: US$111k
- Sweden: US$98k
- Dominican Republic: US$97k
- Singapore: US$83k
- Kenya: US$79k
Trade value (US$) no reported trade < US$52kUS$52k+US$700k+US$4m+> US$12m
Imports: 172
- Italy: US$36m
- France: US$26m
- United States: US$20m
- Germany: US$19m
- Hong Kong SAR China: US$14m
- Poland: US$12m
- Switzerland: US$11m
- United Kingdom: US$10m
- Netherlands: US$8m
- Canada: US$7m
- Malaysia: US$7m
- South Korea: US$6m
- Spain: US$6m
- Taiwan: US$5m
- Australia: US$5m
- Singapore: US$4m
- Vietnam: US$4m
- Thailand: US$4m
- Belgium: US$4m
- Japan: US$3m
- Austria: US$3m
- Czechia: US$2m
- Romania: US$2m
- Macao SAR China: US$2m
- Saudi Arabia: US$2m
- Denmark: US$2m
- Slovakia: US$2m
- New Zealand: US$1m
- Brazil: US$1m
- Croatia: US$1m
- Lithuania: US$1m
- Portugal: US$1m
- Bulgaria: US$976k
- Israel: US$966k
- Bosnia & Herzegovina: US$918k
- Mexico: US$838k
- United Arab Emirates: US$816k
- North Macedonia: US$815k
- China: US$781k
- Guatemala: US$758k
- Hungary: US$733k
- Ireland: US$700k
- Slovenia: US$666k
- Norway: US$641k
- Serbia: US$574k
- Sweden: US$525k
- Indonesia: US$499k
- Greece: US$495k
- Argentina: US$484k
- Qatar: US$401k
- Kuwait: US$334k
- Türkiye: US$291k
- Cambodia: US$290k
- Chile: US$282k
- South Africa: US$259k
- Pakistan: US$239k
- Cyprus: US$216k
- Montenegro: US$212k
- Luxembourg: US$208k
- Dominican Republic: US$204k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$118m | 46.8% | |
| 2 | US$19m | 7.4% | |
| 3 | US$18m | 7.1% | |
| 4 | US$12m | 4.7% | |
| 5 | US$8m | 3.2% | |
| 6 | US$7m | 2.8% | |
| 7 | US$7m | 2.7% | |
| 8 | US$6m | 2.3% | |
| 9 | US$5m | 2.1% | |
| 10 | US$5m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$36m | 14.4% | |
| 2 | US$26m | 10.5% | |
| 3 | US$20m | 8% | |
| 4 | US$19m | 7.6% | |
| 5 | US$14m | 5.6% | |
| 6 | US$12m | 4.9% | |
| 7 | US$11m | 4.3% | |
| 8 | US$10m | 4% | |
| 9 | US$8m | 3.2% | |
| 10 | US$7m | 2.8% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 10%median duty
- 24number of duty-free countries (MFN)
- 40%highest: Morocco, Sudan, Algeria
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 10% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 10% | 2023 · HS 2017 | ||
| 13% | 2023 | ||
| 0% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 13% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 20% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 2% | 0% – 6% | 2023 | |
| 20% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 13% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 30% | 2021 · HS 2017 | ||
| 13% | 2023 | ||
| 5% | 2023 | ||
| 4% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 12% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 3% | 2020 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 9% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 30% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 13% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2020 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 2.5% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 3% | 2021 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 5% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 16% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 29% | 27% – 30% | 2023 | |
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 20% | 2020 · HS 2012 | ||
| 15% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 20% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 25% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 05613 Mushrooms, wood ears, jelly fungi & truffles, dried (excluding leguminous vegetables), whole, cut, sliced, broken/in powder, but not further prepared
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21393 Dried potatoes and other dried vegetables
- ISIC Rev. 4 activity
- 1030 Processing and preserving of fruit and vegetables
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0712.39 | changed |
| 2012 | 0712.39 | changed |
| 2007 | 0712.39 | changed |
| 2002 | 0712.39 | changed |
| 1996 | 0712.30 | changed |
| 1992 | 0712.30 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- 600015769 HMRC
Lion’s mane mushroom powder. Made from the fruiting bodies of lion’s mane (Hericium erinaceus). These are steam sterilised and ground to create a fine powder. The product is ready to eat and can also be used as an ingredient in various recipes. Recommended use: add 4–6g to juice, smoothies, or hot…
The UK Global Tariff divides subheading 0712.39 into 2 tariff lines; the duty is 12%.
Subheading 0712.39 is a single line in the EU Combined Nomenclature, where the duty is 12.8%.
168 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 12%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £6.9m between September 2025 and August 2026 (up 11% on the year before); China supplied 59%, followed by France.
In 2024, countries exported these goods worth US$251m (−10.1% year on year).
The largest exporter was China (US$118m), followed by Italy.
Questions and answers
What is the HS code for mushrooms, wood ears: other?
Mushrooms, wood ears: other fall under HS subheading 0712.39, part of heading 0712, in section II of the Harmonized System.
What is the import duty on mushrooms, wood ears: other in the UK?
Under the UK Global Tariff, imports under 0712.39 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: other in the EU?
Under the EU Combined Nomenclature, imports under 0712.39 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: other?
China, with US$118m in 2024 (46.8% of world exports).
Which countries can export these goods to the UK duty-free?
168 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 (59%), France (22%) and Italy (6%), out of total imports of £6.9m.