Subheading · Chapter 08 · Heading 0805

0805.90

0805.90: Citrus fruit, fresh or dried: other

Official description Other

Subheading 0805.90 belongs to heading 0805 (citrus fruit, fresh or dried) in chapter 08.

What you pay

Importing into UK

Customs duty 12% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0805 90 00 00 Other 12%
  2. 0805 90 00 20 Zara lemons (citrus medica) 12%
  3. 0805 90 00 90 Other 12%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 3

  • 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 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)—12%
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 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–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–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
DCTS Standard Indonesia 8.5%

UK: imports by month

last 12 months£1.2m-17.7% · previous 12 months
Average import price£3.62 per kg
Jan 2024: £41kFeb 2024: £85kMar 2024: £58kApr 2024: £94kMay 2024: £106kJun 2024: £87kJul 2024: £100kAug 2024: £140kSept 2024: £235kOct 2024: £172kNov 2024: £138kDec 2024: £109kJan 2025: £50kFeb 2025: £86kMar 2025: £148kApr 2025: £68kMay 2025: £121kJun 2025: £136kJul 2025: £85kAug 2025: £138kSept 2025: £133kOct 2025: £100kNov 2025: £81kDec 2025: £62kJan 2026: £110kFeb 2026: £107kMar 2026: £86kApr 2026: £106kMay 2026: £96kJun 2026: £118kJul 2026: £81kAug 2026: £144k 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
Bangladesh £689k 56.4% -13.9%
Spain £290k 23.7% +107.7%
South Africa £121k 9.9% -37.3%
Israel £32k 2.6% -29.1%
Brazil £31k 2.5% —
Japan £21k 1.7% —
Italy £19k 1.6% -11%
Morocco £6k 0.5% -56.3%

Same subheading in other tariffs

World trade in 2024

0805.90 · US$125m

Trade value (US$) no reported trade < US$69kUS$69k+US$363k+US$2m+> US$8m

Exports: 120
  1. Ukraine: US$26m
  2. United States: US$22m
  3. Pakistan: US$11m
  4. South Africa: US$8m
  5. Netherlands: US$7m
  6. Greece: US$6m
  7. Spain: US$6m
  8. Israel: US$5m
  9. China: US$4m
  10. Egypt: US$3m
  11. Germany: US$2m
  12. Sri Lanka: US$2m
  13. Italy: US$2m
  14. Mexico: US$2m
  15. India: US$2m
  16. Chile: US$1m
  17. Japan: US$1m
  18. Bangladesh: US$1m
  19. Morocco: US$1m
  20. Belgium: US$1m
  21. Guatemala: US$999k
  22. Slovenia: US$875k
  23. France: US$816k
  24. Türkiye: US$717k
  25. Indonesia: US$689k
  26. Vietnam: US$577k
  27. Brazil: US$476k
  28. Austria: US$369k
  29. Ecuador: US$364k
  30. Latvia: US$318k
  31. Hungary: US$311k
  32. Thailand: US$297k
  33. Ireland: US$295k
  34. Australia: US$293k
  35. Saudi Arabia: US$245k
  36. Tunisia: US$242k
  37. South Korea: US$240k
  38. Azerbaijan: US$221k
  39. Bulgaria: US$217k
  40. Portugal: US$197k
  41. Slovakia: US$184k
  42. Malaysia: US$172k
  43. Czechia: US$156k
  44. Poland: US$151k
  45. Peru: US$149k
  46. Colombia: US$142k
  47. Myanmar (Burma): US$135k
  48. Tanzania: US$124k
  49. Iran: US$109k
  50. Romania: US$102k
  51. Dominican Republic: US$100k
  52. Madagascar: US$88k
  53. Uganda: US$83k
  54. Zimbabwe: US$78k
  55. Lithuania: US$73k
  56. Sweden: US$71k
  57. Russia: US$69k
  58. Eswatini: US$65k
  59. Nigeria: US$54k
  60. Jamaica: US$54k

Top exporters

RankCountryValueShare
1 Ukraine US$26m 20.4%
2 United States US$22m 17.4%
3 Pakistan US$11m 8.6%
4 South Africa US$8m 6.8%
5 Netherlands US$7m 5.3%
6 Greece US$6m 5.1%
7 Spain US$6m 5.1%
8 Israel US$5m 3.7%
9 China US$4m 3.1%
10 Egypt US$3m 2.1%

Top importers

RankCountryValueShare
1 South Korea US$16m 12.5%
2 Romania US$15m 11.7%
3 Türkiye US$12m 9.2%
4 Afghanistan US$11m 8.6%
5 Germany US$8m 6.5%
6 France US$5m 4.1%
7 Netherlands US$5m 3.7%
8 Cayman Islands US$4m 3.5%
9 Canada US$4m 3.2%
10 United States US$4m 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
  • 30number of duty-free countries (MFN)
  • 144%highest: South Korea, Dominica, Lebanon

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 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 30% 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 10% 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) 13% 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 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Israel 50% 25% – 75% 2022 · HS 2017
Jamaica 40% 2023
Japan 8.5% 0% – 17% 2023
Jordan 25% 2023
Kazakhstan 5% 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 1.5%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 10% 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 15% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 50% 25% – 75% 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 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 144% 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 1.2%* 2023
Syria 20% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 30% 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 12% 2023
United States 0.8% 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
05729 Citrus fruit, n.e.s., fresh/dried
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
01329 Other citrus fruit, n.e.c.
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
20170805.90unchanged
20120805.90unchanged
20070805.90unchanged
20020805.90unchanged
19960805.90changed
19920805.90changed

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. US Tariff change

    Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies Related to the Failure of Each Economy To Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced With Forced Labor

    FR Doc. 2026-15181 · 91 FR 47318 · Source: federalregister.gov

  2. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  3. 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

  4. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  5. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  6. EU Safeguard · Applies from:

    Regulation (EU) 2026/687 of the European Parliament and of the Council of 11 March 2026 implementing the bilateral safeguard clauses of the EU-Mercosur Partnership Agreement and the EU-Mercosur Interim Trade Agreement for agricultural products

    CELEX 32026R0687 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 0805.90 into 2 tariff lines; the duty is 12%.

Subheading 0805.90 is a single line in the EU Combined Nomenclature, where the duty is 12.8%.

168 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 12%.

Imports of these goods into the UK came to £1.2m between September 2025 and August 2026 (down 18% on the year before); Bangladesh supplied 56%, followed by Spain.

In 2024, countries exported these goods worth US$125m (+56.4% year on year).

The largest exporter was Ukraine (US$26m), followed by the United States.

Products classified here

Questions and answers

What is the HS code for citrus fruit, fresh or dried: other?

Citrus fruit, fresh or dried: other fall under HS subheading 0805.90, part of heading 0805, in section II of the Harmonized System.

What is the import duty on citrus fruit, fresh or dried: other in the UK?

Under the UK Global Tariff, imports under 0805.90 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on citrus fruit, fresh or dried: other in the EU?

Under the EU Combined Nomenclature, imports under 0805.90 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 citrus fruit, fresh or dried: other?

Ukraine, with US$26m in 2024 (20.4% of world exports).

Which countries can export these goods to the UK duty-free?

168 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 12% 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 Bangladesh (56%), Spain (24%) and South Africa (10%), out of total imports of £1.2m.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.