Subheading · Chapter 08 · Heading 0804

0804.40

0804.40: Dates, figs, pineapples, avocados, guavas, mangoes: avocados

Avocados

Official description Avocados

0804.40 is the HS subheading for avocados, under heading 0804 in chapter 08.

What you pay

Importing into UK

Customs duty 4% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0804 40 00 00 Avocados 4%
  2. 0804 40 00 10 Fresh 4%
  3. 0804 40 00 90 Other 4%

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 1

  • Additional dutyUnit price 197.25 GBP / 100 kg
    Applies to goods from
    all countries
    In force
    until 22 October 2026
    Legal act
    The Customs (Import Duty) (EU Exit) Regulations

Import requirements 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlPhytosanitary Certificate (import)
    Applies to goods from
    Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla and 212 more
    Legal act
    2020 No. 1527
    Documents
    • N851
    • 901Y
    • C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    Tariff lines
    on 1 of 2 lines
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
  • 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)—4%
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–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
DCTS Standard Indonesia 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–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

UK: imports by month

last 12 months£316.3m+3.6% · previous 12 months
Average import price£2.13 per kg
Jan 2024: £25mFeb 2024: £21.9mMar 2024: £27.7mApr 2024: £31.4mMay 2024: £26mJun 2024: £25mJul 2024: £21.9mAug 2024: £26.9mSept 2024: £20.1mOct 2024: £20.6mNov 2024: £27.6mDec 2024: £24.4mJan 2025: £24.9mFeb 2025: £25.7mMar 2025: £28.3mApr 2025: £31.7mMay 2025: £31.2mJun 2025: £30.4mJul 2025: £21.4mAug 2025: £19mSept 2025: £17.8mOct 2025: £25mNov 2025: £27.6mDec 2025: £19.4mJan 2026: £26.1mFeb 2026: £33.1mMar 2026: £33.3mApr 2026: £31.8mMay 2026: £30.7mJun 2026: £25.8mJul 2026: £23.1mAug 2026: £22.6m 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
Peru £117.6m 37.2% +7.4%
Chile £48.4m 15.3% +31.4%
Israel £45.7m 14.4% -6.7%
South Africa £29.7m 9.4% +14.5%
Colombia £26.9m 8.5% +5.6%
Morocco £17.1m 5.4% -15.7%
Spain £10.9m 3.4% -28.1%
Portugal £4.3m 1.4% +30%

Same subheading in other tariffs

World trade in 2024

0804.40 · US$9.4bn

Trade value (US$) no reported trade < US$167.7kUS$167.7k+US$4.6m+US$75.9m+> US$410.2m

Exports: 140
  1. Mexico: US$4bn
  2. Peru: US$1.4bn
  3. Netherlands: US$633.2m
  4. Israel: US$443.7m
  5. Spain: US$410.2m
  6. Colombia: US$348.5m
  7. Chile: US$324.6m
  8. Morocco: US$302m
  9. Kenya: US$263.8m
  10. South Africa: US$251.8m
  11. Dominican Republic: US$116.2m
  12. Germany: US$106.8m
  13. France: US$105.2m
  14. Tanzania: US$75.9m
  15. United States: US$75.4m
  16. Australia: US$67.4m
  17. New Zealand: US$62m
  18. Belgium: US$42.4m
  19. Brazil: US$41.8m
  20. Hong Kong SAR China: US$38.1m
  21. Portugal: US$33.8m
  22. Guatemala: US$23.9m
  23. United Kingdom: US$20.4m
  24. Ecuador: US$14.1m
  25. Zimbabwe: US$13.3m
  26. Uganda: US$13.2m
  27. Poland: US$11.7m
  28. Slovenia: US$10.9m
  29. Italy: US$9.8m
  30. Denmark: US$9.3m
  31. Hungary: US$8.9m
  32. Lebanon: US$8.4m
  33. Mozambique: US$7.3m
  34. Lithuania: US$6.8m
  35. Myanmar (Burma): US$4.6m
  36. Greece: US$4.4m
  37. Costa Rica: US$3.6m
  38. Aruba: US$3.4m
  39. Egypt: US$3.2m
  40. Latvia: US$3.1m
  41. Czechia: US$2.7m
  42. Türkiye: US$2.6m
  43. Croatia: US$1.9m
  44. Panama: US$1.6m
  45. Eswatini: US$1.2m
  46. Vietnam: US$1.2m
  47. Philippines: US$1.1m
  48. Côte d’Ivoire: US$1.1m
  49. Sweden: US$923.1k
  50. Ireland: US$882.6k
  51. Saudi Arabia: US$882.2k
  52. Cyprus: US$835.7k
  53. Nicaragua: US$796.6k
  54. Austria: US$692k
  55. Malaysia: US$672.6k
  56. Bulgaria: US$565.5k
  57. Finland: US$369.8k
  58. China: US$334.7k
  59. Zambia: US$283.1k
  60. Switzerland: US$257.6k

Top exporters

RankCountryValueShare
1 Mexico US$4bn 42.7%
2 Peru US$1.4bn 15.3%
3 Netherlands US$633.2m 6.7%
4 Israel US$443.7m 4.7%
5 Spain US$410.2m 4.4%
6 Colombia US$348.5m 3.7%
7 Chile US$324.6m 3.5%
8 Morocco US$302m 3.2%
9 Kenya US$263.8m 2.8%
10 South Africa US$251.8m 2.7%

Top importers

RankCountryValueShare
1 United States US$3.8bn 40.4%
2 Netherlands US$1.2bn 12.8%
3 Spain US$553.7m 5.9%
4 France US$476.5m 5.1%
5 Canada US$341.8m 3.6%
6 United Kingdom US$336.6m 3.6%
7 Germany US$302.8m 3.2%
8 Italy US$161.1m 1.7%
9 Russia US$160.9m 1.7%
10 China US$152.6m 1.6%

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 48 commodity codes

    Trade Tariff changes 2026-10-09 · Source: trade-tariff.service.gov.uk

  2. GB Tariff change

    UK Trade Tariff: measure changes on 51 commodity codes

    Trade Tariff changes 2026-09-25 · Source: trade-tariff.service.gov.uk

  3. GB Tariff change

    UK Trade Tariff: measure changes on 50 commodity codes

    Trade Tariff changes 2026-09-11 · Source: trade-tariff.service.gov.uk

  4. GB Tariff change

    UK Trade Tariff: measure changes on 47 commodity codes

    Trade Tariff changes 2026-08-28 · Source: trade-tariff.service.gov.uk

  5. GB Tariff change

    UK Trade Tariff: measure changes on 47 commodity codes

    Trade Tariff changes 2026-08-14 · Source: trade-tariff.service.gov.uk

  6. GB Tariff change

    UK Trade Tariff: measure changes on 381 commodity codes

    Trade Tariff changes 2026-07-31 · Source: trade-tariff.service.gov.uk

  7. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  8. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 0804.40 into 2 tariff lines; the duty is 4%.

The Turkish Customs Tariff Schedule has one tariff line for subheading 0804.40; the duty is 45%.

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 4%.

Imports of avocados into the UK came to £316.3m between September 2025 and August 2026 (up 4% on the year before); Peru supplied 37%, followed by Chile.

In 2024, countries exported avocados worth US$9.4bn (+20.9% year on year).

The largest exporter was Mexico (US$4bn), followed by Peru.

Products classified here

Questions and answers

What is the HS code for dates, figs, pineapples, avocados, guavas, mangoes: avocados?

Dates, figs, pineapples, avocados, guavas, mangoes: avocados fall under HS subheading 0804.40, part of heading 0804, in section II of the Harmonized System.

What is the import duty on dates, figs, pineapples, avocados, guavas, mangoes in the UK?

Under the UK Global Tariff, imports under 0804.40 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on dates, figs, pineapples, avocados, guavas, mangoes in the EU?

Under the Turkish Customs Tariff Schedule, imports under 0804.40 from countries without a preferential agreement are charged at 45%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most dates, figs, pineapples, avocados, guavas, mangoes?

Mexico, with US$4bn in 2024 (42.7% of world exports).

Which countries can export avocados 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 4% applies. Pick a country above to see its rate.

Where does the UK import avocados from?

In the 12 months to August 2026, the largest suppliers were Peru (37%), Chile (15%) and Israel (14%), out of total imports of £316.3m.

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Typical products

Everyday names, not part of the legal text.