Subheading · Chapter 08 · Heading 0805
0805.40: Citrus fruit, fresh or dried: grapefruit and pomelos
Official description Grapefruit and pomelos
0805.40 is a six-digit subheading of heading 0805, citrus fruit, fresh or dried, chapter 08.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0805 40 00 00 Grapefruit and pomelos Free
- Grapefruit, fresh Free
- 0805 40 00 11 White Free
- 0805 40 00 19 Pink Free
- Fresh pomelos Free
- 0805 40 00 31 White Free
- 0805 40 00 39 Pink Free
- 0805 40 00 90 Other Free
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 62.07 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 2 of 5 lines
- Additional dutyUnit price 61.11 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 2 of 5 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 controlRestriction on entry into free circulation
- Applies to goods from
- Türkiye
- Legal act
- 2024/1169
- 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) | — | Free |
| 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–Switzerland agreement | Switzerland | 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–Faroe Islands agreement | Faroe Islands | 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–Liechtenstein agreement | Liechtenstein | 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–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: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £7.1m | 41.6% | -5% | |
| £2.8m | 16.6% | -13.1% | |
| £2.5m | 14.6% | +20.9% | |
| £2.1m | 12.4% | -14.9% | |
| £813k | 4.8% | -20.2% | |
| £552k | 3.3% | +89% | |
| £351k | 2.1% | +11.5% | |
| £199k | 1.2% | +38.1% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$126kUS$126k+US$1m+US$19m+> US$83m
Exports: 119
- China: US$190m
- South Africa: US$143m
- Türkiye: US$83m
- Spain: US$83m
- Thailand: US$46m
- Netherlands: US$46m
- Israel: US$41m
- United States: US$33m
- Laos: US$30m
- Egypt: US$23m
- Vietnam: US$20m
- Germany: US$19m
- Mexico: US$11m
- Bulgaria: US$7m
- Hong Kong SAR China: US$6m
- Portugal: US$4m
- Cyprus: US$4m
- Peru: US$4m
- Malaysia: US$4m
- Australia: US$4m
- Italy: US$3m
- France: US$3m
- Taiwan: US$2m
- Morocco: US$2m
- Zimbabwe: US$2m
- Lithuania: US$2m
- Chile: US$2m
- Eswatini: US$2m
- Latvia: US$1m
- Poland: US$1m
- Aruba: US$1m
- Belgium: US$1m
- Czechia: US$1m
- Saudi Arabia: US$931k
- Botswana: US$867k
- Bangladesh: US$810k
- Romania: US$739k
- Greece: US$729k
- Austria: US$678k
- Slovenia: US$657k
- India: US$624k
- Croatia: US$605k
- Brazil: US$515k
- Hungary: US$483k
- Syria: US$455k
- Singapore: US$416k
- Lebanon: US$329k
- Switzerland: US$244k
- Jamaica: US$240k
- Kazakhstan: US$214k
- Jordan: US$200k
- Guatemala: US$197k
- Denmark: US$197k
- Japan: US$185k
- Argentina: US$171k
- Slovakia: US$135k
- Cameroon: US$128k
- Indonesia: US$126k
- Sweden: US$121k
- United Kingdom: US$93k
Trade value (US$) no reported trade < US$168kUS$168k+US$2m+US$13m+> US$38m
Imports: 180
- China: US$91m
- Russia: US$85m
- Netherlands: US$81m
- Germany: US$67m
- France: US$46m
- United States: US$38m
- Japan: US$31m
- Poland: US$31m
- Canada: US$29m
- Romania: US$27m
- Ukraine: US$24m
- South Korea: US$22m
- United Kingdom: US$20m
- Italy: US$16m
- Czechia: US$14m
- Bulgaria: US$14m
- Hong Kong SAR China: US$13m
- Kyrgyzstan: US$13m
- Saudi Arabia: US$12m
- Switzerland: US$9m
- Slovakia: US$9m
- Belgium: US$8m
- Kazakhstan: US$8m
- United Arab Emirates: US$8m
- Singapore: US$6m
- Spain: US$6m
- Austria: US$5m
- Sweden: US$5m
- Portugal: US$5m
- Serbia: US$5m
- Lithuania: US$5m
- Belarus: US$5m
- Denmark: US$5m
- Hungary: US$5m
- Iraq: US$4m
- Moldova: US$4m
- Latvia: US$3m
- Slovenia: US$3m
- Cambodia: US$3m
- Croatia: US$3m
- Mexico: US$3m
- Greece: US$3m
- New Zealand: US$2m
- Finland: US$2m
- Malaysia: US$2m
- Qatar: US$2m
- Estonia: US$2m
- Norway: US$2m
- Ireland: US$2m
- Armenia: US$2m
- Taiwan: US$2m
- Macao SAR China: US$2m
- Argentina: US$1m
- Syria: US$1m
- Kuwait: US$1m
- Australia: US$1m
- Bosnia & Herzegovina: US$1m
- South Africa: US$1m
- Georgia: US$959k
- Vietnam: US$923k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$190m | 22.6% | |
| 2 | US$143m | 17% | |
| 3 | US$83m | 9.9% | |
| 4 | US$83m | 9.9% | |
| 5 | US$46m | 5.5% | |
| 6 | US$46m | 5.4% | |
| 7 | US$41m | 4.9% | |
| 8 | US$33m | 4% | |
| 9 | US$30m | 3.6% | |
| 10 | US$23m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$91m | 10.8% | |
| 2 | US$85m | 10.1% | |
| 3 | US$81m | 9.6% | |
| 4 | US$67m | 8% | |
| 5 | US$46m | 5.5% | |
| 6 | US$38m | 4.5% | |
| 7 | US$31m | 3.7% | |
| 8 | US$31m | 3.7% | |
| 9 | US$29m | 3.5% | |
| 10 | US$27m | 3.2% |
Import duty on this product around the world 164
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
- 31number of duty-free countries (MFN)
- 90%highest: Dominica, Lebanon, Iran
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 30% | 2018 · HS 2012 | ||
| 10% | 2023 | ||
| 30% | 2023 | ||
| 50% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 40% | 2021 · HS 2007 | ||
| 10% | 2023 · HS 2017 | ||
| 5%* | 2023 | ||
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 40% | 2022 · HS 2017 | ||
| 5%* | 2021 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 4% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 35% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 17% – 22% | 2021 · HS 2002 | |
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 12% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2017 | ||
| 90% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 4% | 2023 | ||
| 30% | 2021 · HS 2017 | ||
| 1.5% | 2023 | ||
| 0% | 2023 | ||
| 8% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 12% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 40% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 40% | 2023 · HS 2017 | ||
| 15% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 55% | 2020 · HS 2017 | ||
| 42% | 8% – 75% | 2022 · HS 2017 | |
| 40% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 3% | 2023 | ||
| 35% | 2023 | ||
| 30% | 2023 · HS 2002 | ||
| 0% | 2023 | ||
| 5%* | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 70%* | 2020 · HS 2017 | ||
| 4% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 2%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 3% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 40% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 4% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 42% | 8% – 75% | 2017 · HS 2017 | |
| 13% | 10% – 15% | 2023 | |
| 40% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 0% | 2023 | ||
| 5%* | 2021 · HS 2017 | ||
| 35% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 4% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 40% | 2023 | ||
| 40% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 40% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 40% | 2023 · HS 2007 | ||
| 2%* | 2023 | ||
| 20% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 35% | 2023 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 40% | 2023 · HS 2012 | ||
| 54% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 35% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 1.7%* | 1.3% – 2.2% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 20%* | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 25% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.4% | 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
- 05722 Grapefruit, fresh/dried
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 01321 Pomelos and grapefruits21419 Other dried fruit, n.e.c.
- ISIC Rev. 4 activity
- 0123 Growing of citrus fruits1030 Processing and preserving of fruit and vegetables
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0805.40 | unchanged |
| 2012 | 0805.40 | unchanged |
| 2007 | 0805.40 | unchanged |
| 2002 | 0805.40 | unchanged |
| 1996 | 0805.40 | unchanged |
| 1992 | 0805.40 | unchanged |
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.
-
UK Trade Tariff: measure changes on 46 commodity codes
Trade Tariff changes 2026-10-23 · Source: trade-tariff.service.gov.uk
-
UK Trade Tariff: measure changes on 48 commodity codes
Trade Tariff changes 2026-10-09 · Source: trade-tariff.service.gov.uk
-
UK Trade Tariff: measure changes on 51 commodity codes
Trade Tariff changes 2026-09-25 · Source: trade-tariff.service.gov.uk
-
UK Trade Tariff: measure changes on 50 commodity codes
Trade Tariff changes 2026-09-11 · Source: trade-tariff.service.gov.uk
-
UK Trade Tariff: measure changes on 47 commodity codes
Trade Tariff changes 2026-08-28 · Source: trade-tariff.service.gov.uk
-
UK Trade Tariff: measure changes on 47 commodity codes
Trade Tariff changes 2026-08-14 · Source: trade-tariff.service.gov.uk
-
UK Trade Tariff: measure changes on 381 commodity codes
Trade Tariff changes 2026-07-31 · Source: trade-tariff.service.gov.uk
-
CELEX 32026R1455 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 0805.40 covers 5 tariff lines and the duty is duty-free.
Subheading 0805.40 is a single line in the Turkish Customs Tariff Schedule, where the duty is 54%.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard Free; 173 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 these goods worth £17m (down 9% on the year before), at an average of £0.80 per kg; South Africa supplied 42%, followed by Israel.
World trade in these goods reached US$839m in 2024, down 3% on 2023.
China was the largest exporter with 22.6% of the total, ahead of South Africa.
Products classified here
Questions and answers
What is the HS code for citrus fruit, fresh or dried: grapefruit and pomelos?
Citrus fruit, fresh or dried: grapefruit and pomelos fall under HS subheading 0805.40, part of heading 0805, in section II of the Harmonized System.
What is the import duty on citrus fruit, fresh or dried in the UK?
Under the UK Global Tariff, imports under 0805.40 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on citrus fruit, fresh or dried in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 0805.40 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 citrus fruit, fresh or dried?
China, with US$190m in 2024 (22.6% of world exports).
Which countries can export these goods to the UK duty-free?
173 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 Free applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were South Africa (42%), Israel (17%) and Spain (15%), out of total imports of £17m.
Typical products
Everyday names, not part of the legal text.