Subheading · Chapter 08 · Heading 0805

0805.21

0805.21: Mandarins (including tangerines and satsumas)

Mandarins and tangerines

0805.21 is the HS subheading for mandarins and tangerines, under heading 0805 in chapter 08.

What you pay

Importing into UK

Customs duty 16% standard rate · across 6 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 6
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0805 21 00 00 Mandarins (including tangerines and satsumas)
  2. 0805 21 10 00 Satsumas 16%
  3. 0805 21 10 10 Fresh 16%
  4. 0805 21 10 90 Other 16%
  5. 0805 21 90 00 Other 16%
  6. Mandarins 16%
  7. 0805 21 90 11 Fresh 16%
  8. 0805 21 90 19 Other 16%
  9. Tangerines 16%
  10. 0805 21 90 91 Fresh 16%
  11. 0805 21 90 99 Other 16%

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 dutyUnit price 84.84 GBP / 100 kg
    Applies to goods from
    all countries
    In force
    until 22 October 2026
    Legal act
    The Customs (Import Duty) (EU Exit) Regulations
    Tariff lines
    on 3 of 6 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435

Import requirements 6

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlHMI Conformity Certificate (fruit and veg) issued in UK
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    EC Implementing Regulation (EU) No 543/2011
    Documents
    • N002
    • 920Y
    • 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 3 of 6 lines
  • Import controlCertificate of Conformity
    Applies to goods from
    all countries
    Legal act
    2019 No. 392
    Documents
    • 920Y
    • N002
    • 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 5 of 6 lines
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Türkiye
    Legal act
    2019/1793
    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
  • 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)—16%
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
UK–Israel agreementQuota Israel Free – 6.4%
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–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–Tunisia agreement Tunisia 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–Lebanon agreement Lebanon 6.4%
DCTS Standard Indonesia 12.5%

UK: imports by month

last 12 months£233.8m+10.2% · previous 12 months
Average import price£1.09 per kg
Jan 2024: £21.7mFeb 2024: £24.2mMar 2024: £31.1mApr 2024: £21.5mMay 2024: £20.1mJun 2024: £9.5mJul 2024: £5.7mAug 2024: £25.8mSept 2024: £23.6mOct 2024: £19.9mNov 2024: £4.3mDec 2024: £7.7mJan 2025: £24.9mFeb 2025: £24.6mMar 2025: £22mApr 2025: £26.7mMay 2025: £18.2mJun 2025: £7.7mJul 2025: £9.5mAug 2025: £23.2mSept 2025: £29.5mOct 2025: £20.3mNov 2025: £5.5mDec 2025: £9.6mJan 2026: £30.6mFeb 2026: £31.7mMar 2026: £27.2mApr 2026: £24.8mMay 2026: £17.5mJun 2026: £7mJul 2026: £10.7mAug 2026: £19.5m 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
Spain £79.1m 33.8% +9.2%
South Africa £78m 33.4% +12.3%
Morocco £49m 21% +19.7%
Peru £11.5m 4.9% -33.5%
Egypt £4.6m 2% +4.2%
Israel £3.1m 1.3% +67.1%
Chile £2.2m 0.9% +119.8%
Cyprus £1.3m 0.6% +57.4%

Same subheading in other tariffs

World trade in 2024

0805.21 · US$4bn

Trade value (US$) no reported trade < US$281kUS$281k+US$5m+US$43m+> US$437m

Exports: 124
  1. China: US$823m
  2. South Africa: US$600m
  3. Türkiye: US$443m
  4. Spain: US$437m
  5. Morocco: US$285m
  6. Egypt: US$217m
  7. Australia: US$172m
  8. Chile: US$139m
  9. Israel: US$105m
  10. United States: US$88m
  11. Pakistan: US$85m
  12. Netherlands: US$43m
  13. Peru: US$41m
  14. Greece: US$35m
  15. Hong Kong SAR China: US$34m
  16. Croatia: US$21m
  17. Germany: US$20m
  18. Italy: US$15m
  19. Argentina: US$14m
  20. France: US$12m
  21. Uruguay: US$11m
  22. Japan: US$9m
  23. Cyprus: US$8m
  24. Poland: US$7m
  25. Portugal: US$7m
  26. Saudi Arabia: US$6m
  27. South Korea: US$5m
  28. Georgia: US$5m
  29. Bulgaria: US$5m
  30. Iran: US$5m
  31. Thailand: US$5m
  32. Taiwan: US$4m
  33. Albania: US$4m
  34. Mexico: US$4m
  35. Lithuania: US$4m
  36. Czechia: US$3m
  37. Slovenia: US$3m
  38. Malaysia: US$3m
  39. Singapore: US$2m
  40. Austria: US$2m
  41. Belgium: US$2m
  42. Kuwait: US$1m
  43. Hungary: US$1m
  44. Kyrgyzstan: US$1m
  45. Azerbaijan: US$1m
  46. Latvia: US$1m
  47. Romania: US$1m
  48. Kazakhstan: US$924k
  49. Ireland: US$807k
  50. Russia: US$688k
  51. New Zealand: US$600k
  52. Indonesia: US$505k
  53. United Kingdom: US$504k
  54. Yemen: US$481k
  55. Slovakia: US$448k
  56. Syria: US$423k
  57. Vietnam: US$403k
  58. Costa Rica: US$396k
  59. Kenya: US$389k
  60. North Macedonia: US$282k

Top exporters

RankCountryValueShare
1 China US$823m 21.9%
2 South Africa US$600m 16%
3 Türkiye US$443m 11.8%
4 Spain US$437m 11.6%
5 Morocco US$285m 7.6%
6 Egypt US$217m 5.8%
7 Australia US$172m 4.6%
8 Chile US$139m 3.7%
9 Israel US$105m 2.8%
10 United States US$88m 2.3%

Top importers

RankCountryValueShare
1 Russia US$472m 12.6%
2 United States US$327m 8.7%
3 United Kingdom US$246m 6.6%
4 Vietnam US$213m 5.7%
5 Indonesia US$197m 5.2%
6 Netherlands US$192m 5.1%
7 Germany US$168m 4.5%
8 Canada US$152m 4.1%
9 France US$148m 3.9%
10 Philippines US$120m 3.2%

Import duty on this product around the world 149

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.

  • 15%median duty
  • 26number of duty-free countries (MFN)
  • 144%highest: South Korea, Dominica, Lebanon

149

Importing countryMFN dutylines from – todata year
Albania 10% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Argentina 10% 2023 · HS 2017
Armenia 5%* 2023
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahrain 0% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 5%* 2021 · HS 2017
Belize 40% 2023
Benin 20% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 4% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 12% 2023
Colombia 15% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 30% 2023 · HS 2017
Dominica 90% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 25% 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 4% 2023
Ethiopia 30% 2021 · HS 2017
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 40% 2023 · HS 2017
Haiti 15% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 20% 2023
Iran 55% 2020 · HS 2017
Israel 8% 2022 · HS 2017
Jamaica 40% 2023
Japan 17% 2023
Jordan 15% 2023
Kazakhstan 5% 2023
Kenya 35% 2023
Kuwait 0% 2023
Kyrgyzstan 5%* 2021 · HS 2017
Laos 0% 2023 · HS 2017
Lebanon 70%* 2020 · HS 2017
Lesotho 4% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 5% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 20% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 40% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 20% 2023 · HS 2017
Namibia 4% 2023
Nauru 0% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 2.9%* 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 20% 2023
Palestinian Territories 8% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 40% 2023
Paraguay 10% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 10% 2023
Qatar 0% 2023
Russia 5%* 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 20% 2023
Seychelles 15% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 4% 2023
South Korea 144% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 40% 2023
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 40% 2023
Sudan 40% 2021 · HS 2017
Switzerland 5.2%* 2023
Tanzania 35% 2023
Thailand 40% 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Türkiye 54% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 35% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 16% 2023
United States 1.3%* 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 20%* 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 15% 2023 · HS 2017
Vietnam 30% 2023
Yemen 25% 2017 · HS 2017
Zambia 25% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
05712 Mandarins (including tangerines & satsumas); clementines, wilkings & similar citrus hybrids, fresh/dried
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
01324 Tangerines, mandarins, clementines
21419 Other dried fruit, n.e.c.
ISIC Rev. 4 activity
0123 Growing of citrus fruits
1030 Processing and preserving of fruit and vegetables

Earlier HS editions

HSCode
20170805.21unchanged
20120805.20changed
20070805.20changed
20020805.20changed
19960805.20changed
19920805.20changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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 46 commodity codes

    Trade Tariff changes 2026-10-23 · Source: trade-tariff.service.gov.uk

  2. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/2327 of 21 October 2026 imposing a definitive anti-dumping duty on imports of certain prepared or preserved citrus fruits (namely mandarins, etc.) originating in the People’s Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

    CELEX 32026R2327 · Source: eur-lex.europa.eu

  3. GB Tariff change

    UK Trade Tariff: measure changes on 48 commodity codes

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

  4. GB Tariff change

    UK Trade Tariff: measure changes on 367 commodity codes

    Trade Tariff changes 2026-10-01 · Source: trade-tariff.service.gov.uk

  5. GB Tariff change

    UK Trade Tariff: measure changes on 51 commodity codes

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

  6. GB Tariff change

    UK Trade Tariff: measure changes on 50 commodity codes

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

  7. GB Tariff change

    UK Trade Tariff: measure changes on 47 commodity codes

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

  8. GB Tariff change

    UK Trade Tariff: measure changes on 47 commodity codes

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

Rule changes →

Code history

Since 2017; before, these goods were classified under 0805.20.

The UK Global Tariff divides subheading 0805.21 into 6 tariff lines; the duty is 16%.

The Turkish Customs Tariff Schedule divides subheading 0805.21 into 2 tariff lines; the duty is 54%.

165 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 16%.

Imports of mandarins and tangerines into the UK came to £233.8m between September 2025 and August 2026 (up 10% on the year before); Spain supplied 34%, followed by South Africa.

In 2024, countries exported mandarins and tangerines worth US$4bn (+1.3% year on year).

The largest exporter was China (US$823m), followed by South Africa.

Products classified here

Questions and answers

What is the HS code for mandarins (including tangerines and satsumas)?

Mandarins (including tangerines and satsumas) fall under HS subheading 0805.21, part of heading 0805, in section II of the Harmonized System.

What is the import duty on mandarins (including tangerines and satsumas) in the UK?

Under the UK Global Tariff, imports under 0805.21 from countries without a preferential agreement are charged at 16%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on mandarins (including tangerines and satsumas) in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 0805.21 from countries without a preferential agreement are charged at 54%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most mandarins (including tangerines and satsumas)?

China, with US$823m in 2024 (21.9% of world exports).

Which countries can export mandarins and tangerines to the UK duty-free?

165 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 16% applies. Pick a country above to see its rate.

Where does the UK import mandarins and tangerines from?

In the 12 months to August 2026, the largest suppliers were Spain (34%), South Africa (33%) and Morocco (21%), out of total imports of £233.8m.

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Typical products

Everyday names, not part of the legal text.