Subheading · Chapter 08 · Heading 0805
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
Rates by national line · UK Global Tariff
UK lines →- 0805 90 00 00 Other 12%
- 0805 90 00 20 Zara lemons (citrus medica) 12%
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 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–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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$69.3kUS$69.3k+US$363.5k+US$2.3m+> US$8.4m
Exports: 120
- Ukraine: US$25.5m
- United States: US$21.6m
- Pakistan: US$10.7m
- South Africa: US$8.4m
- Netherlands: US$6.6m
- Greece: US$6.4m
- Spain: US$6.3m
- Israel: US$4.7m
- China: US$3.8m
- Egypt: US$2.6m
- Germany: US$2.5m
- Sri Lanka: US$2.3m
- Italy: US$2.3m
- Mexico: US$1.6m
- India: US$1.6m
- Chile: US$1.4m
- Japan: US$1.3m
- Bangladesh: US$1.3m
- Morocco: US$1.1m
- Belgium: US$1m
- Guatemala: US$999.1k
- Slovenia: US$875.4k
- France: US$816.1k
- Türkiye: US$717.1k
- Indonesia: US$689.4k
- Vietnam: US$576.9k
- Brazil: US$476.1k
- Austria: US$369k
- Ecuador: US$363.5k
- Latvia: US$318.2k
- Hungary: US$311.4k
- Thailand: US$296.8k
- Ireland: US$294.8k
- Australia: US$292.9k
- Saudi Arabia: US$245.3k
- Tunisia: US$242.3k
- South Korea: US$240.1k
- Azerbaijan: US$220.9k
- Bulgaria: US$217.2k
- Portugal: US$197.1k
- Slovakia: US$184.1k
- Malaysia: US$171.6k
- Czechia: US$156.1k
- Poland: US$151.3k
- Peru: US$149.2k
- Colombia: US$141.7k
- Myanmar (Burma): US$135.3k
- Tanzania: US$124.1k
- Iran: US$108.9k
- Romania: US$102.2k
- Dominican Republic: US$99.5k
- Madagascar: US$88.1k
- Uganda: US$82.9k
- Zimbabwe: US$77.8k
- Lithuania: US$73.2k
- Sweden: US$71.4k
- Russia: US$69.3k
- Eswatini: US$65.2k
- Nigeria: US$54.1k
- Jamaica: US$54k
Trade value (US$) no reported trade < US$74.5kUS$74.5k+US$398.7k+US$1.9m+> US$8m
Imports: 151
- South Korea: US$15.6m
- Romania: US$14.6m
- Türkiye: US$11.5m
- Afghanistan: US$10.7m
- Germany: US$8m
- France: US$5.2m
- Netherlands: US$4.6m
- Cayman Islands: US$4.4m
- Canada: US$4m
- United States: US$3.9m
- Czechia: US$2.6m
- Russia: US$2.6m
- Poland: US$2.3m
- Slovenia: US$2m
- United Kingdom: US$1.9m
- Ukraine: US$1.8m
- United Arab Emirates: US$1.8m
- Hungary: US$1.8m
- Greece: US$1.6m
- Italy: US$1.5m
- Zambia: US$1.4m
- Belgium: US$1.1m
- Bangladesh: US$1.1m
- Austria: US$1m
- Nigeria: US$1m
- Taiwan: US$983.5k
- Slovakia: US$978k
- Portugal: US$790.2k
- Saudi Arabia: US$699.3k
- Maldives: US$643.5k
- Switzerland: US$624.6k
- Iraq: US$589.6k
- Israel: US$576.6k
- Singapore: US$555.4k
- Qatar: US$527.7k
- Denmark: US$420.6k
- Vietnam: US$407.2k
- Norway: US$398.7k
- Spain: US$385.6k
- Sweden: US$382.1k
- Botswana: US$354.3k
- Tanzania: US$342k
- Mexico: US$340.2k
- Estonia: US$315.6k
- Kuwait: US$314k
- Malaysia: US$298.1k
- Niger: US$279.8k
- Hong Kong SAR China: US$273.3k
- Zimbabwe: US$240.4k
- Bulgaria: US$210.8k
- Nepal: US$190.1k
- Lithuania: US$175.6k
- Serbia: US$173.2k
- Uganda: US$171.8k
- Latvia: US$163.5k
- Mozambique: US$150.4k
- Cambodia: US$149.7k
- Brunei: US$148.5k
- Thailand: US$139.5k
- Luxembourg: US$127.9k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Ukraine | US$25.5m | 20.4% |
| 2 |  United States | US$21.6m | 17.4% |
| 3 |  Pakistan | US$10.7m | 8.6% |
| 4 | South Africa | US$8.4m | 6.8% |
| 5 |  Netherlands | US$6.6m | 5.3% |
| 6 |  Greece | US$6.4m | 5.1% |
| 7 | Spain | US$6.3m | 5.1% |
| 8 | Israel | US$4.7m | 3.7% |
| 9 |  China | US$3.8m | 3.1% |
| 10 |  Egypt | US$2.6m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  South Korea | US$15.6m | 12.5% |
| 2 |  Romania | US$14.6m | 11.7% |
| 3 |  Türkiye | US$11.5m | 9.2% |
| 4 |  Afghanistan | US$10.7m | 8.6% |
| 5 |  Germany | US$8m | 6.5% |
| 6 |  France | US$5.2m | 4.1% |
| 7 | Netherlands | US$4.6m | 3.7% |
| 8 |  Cayman Islands | US$4.4m | 3.5% |
| 9 |  Canada | US$4m | 3.2% |
| 10 | United States | US$3.9m | 3.2% |
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$124.8m (+56.4% year on year).
The largest exporter was Ukraine (US$25.5m), 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$25.5m 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.