Subheading · Chapter 08 · Heading 0805
0805.50: Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
Lemons and limes
0805.50 is the HS subheading for lemons and limes, under heading 0805 in chapter 08.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0805 50 00 00 Lemons (citrus limon, citrus limonum) and limes (citrus aurantifolia, citrus latifolia)
- 0805 50 10 00 Lemons (citrus limon, citrus limonum) 6%
- 0805 50 10 10 Fresh 6%
- 0805 50 10 90 Other 6%
- 0805 50 90 00 Limes (citrus aurantifolia, citrus latifolia) 12%
- 0805 50 90 10 Fresh 12%
- 0805 50 90 90 Other 12%
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 3
- Additional dutyUnit price 70.35 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 4 lines
- Additional dutyUnit price 105.76 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 4 lines
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Tariff lines
- on 2 of 4 lines
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 1 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))
- Tariff lines
- on 1 of 4 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
- 2024/120
- 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
- Tariff lines
- on 2 of 4 lines
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% – 12% |
| 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–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 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–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 | 3.8% – 7.6% |
| DCTS Standard | Indonesia | 8.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Spain | £82.2m | 44.9% | +12.6% |
 South Africa | £49.4m | 27% | +43.1% |
 Brazil | £27m | 14.8% | +1.9% |
 Vietnam | £5.6m | 3.1% | -2.5% |
 Peru | £3.9m | 2.1% | +41.7% |
 Argentina | £3.2m | 1.7% | +105.3% |
 Italy | £2.8m | 1.5% | -9.7% |
 Egypt | £2.1m | 1.1% | +24% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$243.3kUS$243.3k+US$2.9m+US$56.2m+> US$211.6m
Exports: 157
- Spain: US$876m
- Mexico: US$870.8m
- South Africa: US$416.1m
- Türkiye: US$394.3m
- Brazil: US$211.6m
- China: US$190.4m
- Netherlands: US$183.9m
- Argentina: US$151.8m
- United States: US$146.6m
- Colombia: US$143m
- Chile: US$105.4m
- Egypt: US$101m
- Italy: US$76.9m
- Germany: US$68.9m
- Vietnam: US$56.2m
- Peru: US$52.1m
- Bulgaria: US$19.2m
- Portugal: US$13.6m
- Greece: US$12.3m
- France: US$12m
- Australia: US$10m
- Honduras: US$7.8m
- Somalia: US$7.7m
- Uruguay: US$7.5m
- Guatemala: US$6.7m
- Czechia: US$6.1m
- Thailand: US$5.7m
- Belgium: US$5.5m
- Austria: US$5.2m
- Uzbekistan: US$4.6m
- Poland: US$4.3m
- Croatia: US$4.1m
- Morocco: US$4m
- India: US$3.9m
- Saudi Arabia: US$3.8m
- Malaysia: US$3.4m
- Slovenia: US$2.9m
- Lithuania: US$2.8m
- Dominican Republic: US$2.7m
- New Zealand: US$2.6m
- Pakistan: US$2.5m
- Hungary: US$2.1m
- Latvia: US$2m
- United Kingdom: US$1.9m
- Zimbabwe: US$1.8m
- Slovakia: US$1.7m
- Laos: US$1.6m
- Aruba: US$1.6m
- Kuwait: US$1.6m
- Singapore: US$1.5m
- Romania: US$1.5m
- Ecuador: US$1.2m
- United Arab Emirates: US$1.1m
- Denmark: US$1m
- Ireland: US$969.1k
- Uganda: US$927.1k
- Estonia: US$887.8k
- Hong Kong SAR China: US$866.5k
- Iran: US$840.2k
- Cyprus: US$815.1k
Trade value (US$) no reported trade < US$571.6kUS$571.6k+US$8.7m+US$42.8m+> US$134.2m
Imports: 205
- United States: US$1.1bn
- Germany: US$403.5m
- Netherlands: US$307.4m
- France: US$187.6m
- United Kingdom: US$169.1m
- Russia: US$153.7m
- Canada: US$134.2m
- Iraq: US$132.9m
- Poland: US$116.2m
- Italy: US$105.7m
- Japan: US$76.8m
- Romania: US$74.8m
- Saudi Arabia: US$73.9m
- United Arab Emirates: US$65.2m
- Austria: US$62.7m
- South Korea: US$60m
- Czechia: US$47m
- Philippines: US$46.7m
- Belgium: US$46.5m
- Switzerland: US$44.8m
- Spain: US$42.8m
- Bulgaria: US$39.7m
- Ukraine: US$39.2m
- Malaysia: US$37.8m
- Sweden: US$37m
- Portugal: US$35.2m
- Serbia: US$32.8m
- Kyrgyzstan: US$31m
- Denmark: US$30m
- Hong Kong SAR China: US$29.9m
- Greece: US$28.7m
- Kuwait: US$28.6m
- Slovakia: US$28.1m
- Hungary: US$26.9m
- Croatia: US$24.5m
- Indonesia: US$23.5m
- Norway: US$17.2m
- Ireland: US$13.8m
- Slovenia: US$13.6m
- Qatar: US$12.8m
- Chile: US$12.4m
- Finland: US$12m
- Singapore: US$11.5m
- China: US$10.9m
- Azerbaijan: US$10.6m
- Lithuania: US$10.2m
- Bahrain: US$10m
- Kazakhstan: US$9.8m
- Argentina: US$9.2m
- Mexico: US$8.8m
- Bosnia & Herzegovina: US$8.7m
- Syria: US$7.8m
- Latvia: US$7.6m
- Uzbekistan: US$7.4m
- Moldova: US$6.7m
- Thailand: US$6.1m
- Belarus: US$5.5m
- Oman: US$5.4m
- Estonia: US$5.1m
- Dominican Republic: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Spain | US$876m | 20.6% |
| 2 |  Mexico | US$870.8m | 20.5% |
| 3 | South Africa | US$416.1m | 9.8% |
| 4 |  Türkiye | US$394.3m | 9.3% |
| 5 | Brazil | US$211.6m | 5% |
| 6 |  China | US$190.4m | 4.5% |
| 7 |  Netherlands | US$183.9m | 4.3% |
| 8 | Argentina | US$151.8m | 3.6% |
| 9 |  United States | US$146.6m | 3.5% |
| 10 |  Colombia | US$143m | 3.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1.1bn | 25.7% |
| 2 |  Germany | US$403.5m | 9.5% |
| 3 | Netherlands | US$307.4m | 7.2% |
| 4 |  France | US$187.6m | 4.4% |
| 5 | United Kingdom | US$169.1m | 4% |
| 6 |  Russia | US$153.7m | 3.6% |
| 7 |  Canada | US$134.2m | 3.2% |
| 8 |  Iraq | US$132.9m | 3.1% |
| 9 |  Poland | US$116.2m | 2.7% |
| 10 | Italy | US$105.7m | 2.5% |
Binding rulings for similar goods 1
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N361840 U.S. CBP
The tariff classification of lemons from Somalia
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.
- Tariff change
UK Trade Tariff: measure changes on 48 commodity codes
Trade Tariff changes 2026-10-09 · Source: trade-tariff.service.gov.uk
- Tariff change
UK Trade Tariff: measure changes on 51 commodity codes
Trade Tariff changes 2026-09-25 · Source: trade-tariff.service.gov.uk
- Tariff change
UK Trade Tariff: measure changes on 50 commodity codes
Trade Tariff changes 2026-09-11 · Source: trade-tariff.service.gov.uk
- Tariff change
UK Trade Tariff: measure changes on 47 commodity codes
Trade Tariff changes 2026-08-28 · Source: trade-tariff.service.gov.uk
- Tariff change
UK Trade Tariff: measure changes on 47 commodity codes
Trade Tariff changes 2026-08-14 · Source: trade-tariff.service.gov.uk
- Tariff change
UK Trade Tariff: measure changes on 381 commodity codes
Trade Tariff changes 2026-07-31 · Source: trade-tariff.service.gov.uk
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
Quota · Applies from: CELEX 32026R1455 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 0805.50 into 4 tariff lines; the duty is between 6% and 12% (average 9%).
In the EU Combined Nomenclature, subheading 0805.50 covers 2 tariff lines and the duty is 12.8%.
149 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 6% – 12%.
Imports of lemons and limes into the UK came to £183m between September 2025 and August 2026 (up 17% on the year before); Spain supplied 45%, followed by South Africa.
In 2024, countries exported lemons and limes worth US$4.2bn (+3.6% year on year).
The largest exporter was Spain (US$876m), followed by Mexico.
Products classified here
Questions and answers
What is the HS code for lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)?
Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) fall under HS subheading 0805.50, part of heading 0805, in section II of the Harmonized System.
What is the import duty on lemons (Citrus limon, Citrus limonum) and limes… in the UK?
Under the UK Global Tariff, imports under 0805.50 from countries without a preferential agreement are charged at 6% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on lemons (Citrus limon, Citrus limonum) and limes… in the EU?
Under the EU Combined Nomenclature, imports under 0805.50 from countries without a preferential agreement are charged at 12.8%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most lemons (Citrus limon, Citrus limonum) and limes…?
Spain, with US$876m in 2024 (20.6% of world exports).
Which countries can export lemons and limes to the UK duty-free?
149 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% – 12% applies. Pick a country above to see its rate.
Where does the UK import lemons and limes from?
In the 12 months to August 2026, the largest suppliers were Spain (45%), South Africa (27%) and Brazil (15%), out of total imports of £183m.