Subheading · Chapter 08 · Heading 0805

0805.40

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

Customs duty Free standard rate · across 5 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. 0805 40 00 00 Grapefruit and pomelos Free
  2. Grapefruit, fresh Free
  3. 0805 40 00 11 White Free
  4. 0805 40 00 19 Pink Free
  5. Fresh pomelos Free
  6. 0805 40 00 31 White Free
  7. 0805 40 00 39 Pink Free
  8. 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
    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)—Free
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–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

last 12 months£17m-9.1% · previous 12 months
Average import price£0.80 per kg
Jan 2024: £2.2mFeb 2024: £1.3mMar 2024: £1.2mApr 2024: £1.3mMay 2024: £1.5mJun 2024: £2mJul 2024: £1.3mAug 2024: £1.6mSept 2024: £1mOct 2024: £1.1mNov 2024: £1.5mDec 2024: £2.4mJan 2025: £2.3mFeb 2025: £1.2mMar 2025: £1.1mApr 2025: £1.1mMay 2025: £1.9mJun 2025: £1.7mJul 2025: £1.9mAug 2025: £1.4mSept 2025: £1.5mOct 2025: £1.1mNov 2025: £1.5mDec 2025: £2.1mJan 2026: £1.2mFeb 2026: £1.2mMar 2026: £1mApr 2026: £1.2mMay 2026: £1.7mJun 2026: £1.4mJul 2026: £1.9mAug 2026: £1.1m 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
South Africa £7.1m 41.6% -5%
Israel £2.8m 16.6% -13.1%
Spain £2.5m 14.6% +20.9%
China £2.1m 12.4% -14.9%
Cyprus £813k 4.8% -20.2%
Vietnam £552k 3.3% +89%
Egypt £351k 2.1% +11.5%
Morocco £199k 1.2% +38.1%

Same subheading in other tariffs

World trade in 2024

0805.40 · US$839m

Trade value (US$) no reported trade < US$126kUS$126k+US$1m+US$19m+> US$83m

Exports: 119
  1. China: US$190m
  2. South Africa: US$143m
  3. Türkiye: US$83m
  4. Spain: US$83m
  5. Thailand: US$46m
  6. Netherlands: US$46m
  7. Israel: US$41m
  8. United States: US$33m
  9. Laos: US$30m
  10. Egypt: US$23m
  11. Vietnam: US$20m
  12. Germany: US$19m
  13. Mexico: US$11m
  14. Bulgaria: US$7m
  15. Hong Kong SAR China: US$6m
  16. Portugal: US$4m
  17. Cyprus: US$4m
  18. Peru: US$4m
  19. Malaysia: US$4m
  20. Australia: US$4m
  21. Italy: US$3m
  22. France: US$3m
  23. Taiwan: US$2m
  24. Morocco: US$2m
  25. Zimbabwe: US$2m
  26. Lithuania: US$2m
  27. Chile: US$2m
  28. Eswatini: US$2m
  29. Latvia: US$1m
  30. Poland: US$1m
  31. Aruba: US$1m
  32. Belgium: US$1m
  33. Czechia: US$1m
  34. Saudi Arabia: US$931k
  35. Botswana: US$867k
  36. Bangladesh: US$810k
  37. Romania: US$739k
  38. Greece: US$729k
  39. Austria: US$678k
  40. Slovenia: US$657k
  41. India: US$624k
  42. Croatia: US$605k
  43. Brazil: US$515k
  44. Hungary: US$483k
  45. Syria: US$455k
  46. Singapore: US$416k
  47. Lebanon: US$329k
  48. Switzerland: US$244k
  49. Jamaica: US$240k
  50. Kazakhstan: US$214k
  51. Jordan: US$200k
  52. Guatemala: US$197k
  53. Denmark: US$197k
  54. Japan: US$185k
  55. Argentina: US$171k
  56. Slovakia: US$135k
  57. Cameroon: US$128k
  58. Indonesia: US$126k
  59. Sweden: US$121k
  60. United Kingdom: US$93k

Top exporters

RankCountryValueShare
1 China US$190m 22.6%
2 South Africa US$143m 17%
3 Türkiye US$83m 9.9%
4 Spain US$83m 9.9%
5 Thailand US$46m 5.5%
6 Netherlands US$46m 5.4%
7 Israel US$41m 4.9%
8 United States US$33m 4%
9 Laos US$30m 3.6%
10 Egypt US$23m 2.8%

Top importers

RankCountryValueShare
1 China US$91m 10.8%
2 Russia US$85m 10.1%
3 Netherlands US$81m 9.6%
4 Germany US$67m 8%
5 France US$46m 5.5%
6 United States US$38m 4.5%
7 Japan US$31m 3.7%
8 Poland US$31m 3.7%
9 Canada US$29m 3.5%
10 Romania 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 countryMFN dutylines from – todata year
Afghanistan 30% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 40% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 5%* 2023
Aruba 0% 2021 · HS 2012
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 0% 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
Cayman Islands 20% 17% – 22% 2021 · HS 2002
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 10% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 4% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 1.5% 2023
Fiji 0% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 40% 2023 · HS 2012
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 25% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Israel 42% 8% – 75% 2022 · HS 2017
Jamaica 40% 2023
Japan 10% 2023
Jordan 25% 2023
Kazakhstan 3% 2023
Kenya 35% 2023
Kiribati 30% 2023 · HS 2002
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 2%* 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) 15% 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 10% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 42% 8% – 75% 2017 · HS 2017
Panama 13% 10% – 15% 2023
Papua New Guinea 40% 2023
Paraguay 10% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 0% 2023
Russia 5%* 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 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 30% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 40% 2023
St Lucia 40% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 40% 2023
Sudan 40% 2021 · HS 2017
Suriname 40% 2023 · HS 2007
Switzerland 2%* 2023
Syria 20% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 40% 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 40% 2023 · HS 2012
Türkiye 54% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 35% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 1.7%* 1.3% – 2.2% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 20%* 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 15% 2023 · HS 2017
Vietnam 40% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 25% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 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 grapefruits
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
20170805.40unchanged
20120805.40unchanged
20070805.40unchanged
20020805.40unchanged
19960805.40unchanged
19920805.40unchanged

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. GB Tariff change

    UK Trade Tariff: measure changes on 48 commodity codes

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

  3. GB Tariff change

    UK Trade Tariff: measure changes on 51 commodity codes

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

  4. GB Tariff change

    UK Trade Tariff: measure changes on 50 commodity codes

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

  5. GB Tariff change

    UK Trade Tariff: measure changes on 47 commodity codes

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

  6. GB Tariff change

    UK Trade Tariff: measure changes on 47 commodity codes

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

  7. GB Tariff change

    UK Trade Tariff: measure changes on 381 commodity codes

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

  8. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

Rule changes →

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.

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Typical products

Everyday names, not part of the legal text.