Subheading · Chapter 08 · Heading 0805

0805.22

0805.22: Mandarins: clementines

Clementines

Official description Clementines

0805.22 is the HS subheading for clementines, under heading 0805 in chapter 08.

What you pay

Importing into UK

Customs duty 16% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 6
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0805 22 00 00 Clementines 16%
  2. Monreales 16%
  3. 0805 22 00 11 Fresh 16%
  4. 0805 22 00 19 Other 16%
  5. Other 16%
  6. 0805 22 00 20 Fresh 16%
  7. 0805 22 00 90 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 1

  • 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 2 of 4 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))
  • 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£104m-5.2% · previous 12 months
Average import price£1.15 per kg
Jan 2024: £13.7mFeb 2024: £4.2mMar 2024: £3.3mApr 2024: £3.5mMay 2024: £9.4mJun 2024: £15.1mJul 2024: £5.3mAug 2024: £821kSept 2024: £401kOct 2024: £3mNov 2024: £21.1mDec 2024: £30.7mJan 2025: £8.5mFeb 2025: £4mMar 2025: £3.5mApr 2025: £2.4mMay 2025: £8mJun 2025: £19.1mJul 2025: £8.3mAug 2025: £650kSept 2025: £471kOct 2025: £1.2mNov 2025: £19.7mDec 2025: £33.5mJan 2026: £6.6mFeb 2026: £3.7mMar 2026: £2.1mApr 2026: £2.4mMay 2026: £10.7mJun 2026: £14.4mJul 2026: £5.5mAug 2026: £3.8m 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 £53.3m 51.2% -12.8%
South Africa £32.5m 31.2% -1%
Morocco £13.6m 13.1% +26%
Ireland £2.7m 2.6% -5.9%
Germany £853k 0.8% +19.1%
Italy £441k 0.4% -53.3%
Netherlands £338k 0.3% +125%
France £141k 0.1% -42.2%

Same subheading in other tariffs

World trade in 2024

0805.22 · US$2bn

Trade value (US$) no reported trade < US$127kUS$127k+US$3m+US$20m+> US$91m

Exports: 94
  1. Spain: US$914m
  2. Morocco: US$242m
  3. South Africa: US$91m
  4. Greece: US$79m
  5. Italy: US$79m
  6. Germany: US$58m
  7. Chile: US$53m
  8. Netherlands: US$42m
  9. Portugal: US$28m
  10. Albania: US$20m
  11. Peru: US$20m
  12. France: US$19m
  13. United States: US$18m
  14. Israel: US$14m
  15. Belgium: US$9m
  16. Poland: US$8m
  17. Uruguay: US$6m
  18. Egypt: US$5m
  19. Türkiye: US$5m
  20. Bulgaria: US$4m
  21. Croatia: US$4m
  22. Ireland: US$3m
  23. Syria: US$3m
  24. Lithuania: US$3m
  25. Argentina: US$2m
  26. Latvia: US$1m
  27. Aruba: US$1m
  28. Cyprus: US$1m
  29. Lebanon: US$1m
  30. United Kingdom: US$1m
  31. Austria: US$1m
  32. Hungary: US$1m
  33. Denmark: US$814k
  34. Slovenia: US$709k
  35. China: US$707k
  36. Slovakia: US$572k
  37. Tunisia: US$471k
  38. Czechia: US$467k
  39. Australia: US$420k
  40. Hong Kong SAR China: US$391k
  41. Romania: US$335k
  42. Saudi Arabia: US$253k
  43. Jordan: US$174k
  44. Switzerland: US$170k
  45. Pakistan: US$155k
  46. Luxembourg: US$152k
  47. Sweden: US$127k
  48. Iceland: US$114k
  49. Macao SAR China: US$96k
  50. Ecuador: US$91k
  51. Serbia: US$81k
  52. Zambia: US$74k
  53. Zimbabwe: US$65k
  54. Finland: US$62k
  55. Norway: US$57k
  56. Mexico: US$56k
  57. Mauritania: US$56k
  58. Japan: US$52k
  59. Vietnam: US$49k
  60. Estonia: US$46k

Top exporters

RankCountryValueShare
1 Spain US$914m 52.4%
2 Morocco US$242m 13.9%
3 South Africa US$91m 5.2%
4 Greece US$79m 4.5%
5 Italy US$79m 4.5%
6 Germany US$58m 3.3%
7 Chile US$53m 3.1%
8 Netherlands US$42m 2.4%
9 Portugal US$28m 1.6%
10 Albania US$20m 1.2%

Top importers

RankCountryValueShare
1 Germany US$294m 16.9%
2 France US$270m 15.5%
3 United Kingdom US$134m 7.7%
4 Canada US$119m 6.8%
5 United States US$105m 6%
6 Poland US$101m 5.8%
7 Switzerland US$67m 3.8%
8 Netherlands US$58m 3.4%
9 Belgium US$58m 3.3%
10 Romania US$47m 2.7%

Code history

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

In the UK Global Tariff, subheading 0805.22 covers 4 tariff lines and the duty is 16%.

Subheading 0805.22 is a single line in the Turkish Customs Tariff Schedule, where the duty is 54%.

Goods from 169 countries can enter the UK at a preferential rate instead of the standard 16%; 165 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported clementines worth £104m (down 5% on the year before), at an average of £1.15 per kg; Spain supplied 51%, followed by South Africa.

World trade in clementines reached US$2bn in 2024, up 5.8% on 2023.

Spain was the largest exporter with 52.4% of the total, ahead of Morocco.

Products classified here

Questions and answers

What is the HS code for mandarins: clementines?

Mandarins: clementines fall under HS subheading 0805.22, part of heading 0805, in section II of the Harmonized System.

What is the import duty on mandarins: clementines in the UK?

Under the UK Global Tariff, imports under 0805.22 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: clementines in the EU?

Under the Turkish Customs Tariff Schedule, imports under 0805.22 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: clementines?

Spain, with US$914m in 2024 (52.4% of world exports).

Which countries can export clementines 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 clementines from?

In the 12 months to August 2026, the largest suppliers were Spain (51%), South Africa (31%) and Morocco (13%), out of total imports of £104m.