Subheading · Chapter 09 · Heading 0908
0908.31: Neither crushed nor ground
0908.31 is a six-digit subheading of heading 0908, nutmeg, mace and cardamoms, chapter 09.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0908 31 00 00 Neither crushed nor ground Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 3
- 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
- India
- Legal act
- 2024/120
- 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–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 |
|---|---|---|---|
 Guatemala | £10.8m | 72.5% | -11.4% |
 Tanzania | £1.3m | 8.8% | +181.1% |
 India | £1.3m | 8.6% | +56.9% |
 Germany | £443k | 3% | -42.2% |
 Honduras | £389k | 2.6% | — |
 United States | £382k | 2.6% | +2,268.7% |
 Lebanon | £74k | 0.5% | +3,443.9% |
 Netherlands | £46k | 0.3% | +46,509.2% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye 20% Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico 20% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free – 3.6% Third-country duty 2 tariff lines · average 1.8% 
Taiwan Free Third-country duty 3 tariff lines 
GCC Free Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$42kUS$42k+US$526k+US$5m+> US$62m
Exports: 103
- Guatemala: US$505m
- India: US$196m
- Nepal: US$62m
- Indonesia: US$52m
- Singapore: US$19m
- Saudi Arabia: US$10m
- Türkiye: US$9m
- Honduras: US$8m
- Bhutan: US$5m
- Netherlands: US$5m
- Tanzania: US$4m
- Bahrain: US$3m
- United Arab Emirates: US$3m
- China: US$3m
- United Kingdom: US$3m
- Germany: US$3m
- Vietnam: US$2m
- Kuwait: US$2m
- France: US$1m
- Egypt: US$970k
- United States: US$880k
- Italy: US$873k
- Spain: US$722k
- Canada: US$526k
- Mexico: US$389k
- Austria: US$285k
- Sweden: US$259k
- Nicaragua: US$230k
- Latvia: US$221k
- Poland: US$213k
- Malaysia: US$200k
- Sri Lanka: US$185k
- Finland: US$176k
- Oman: US$151k
- Syria: US$146k
- Belgium: US$135k
- Ecuador: US$129k
- Lebanon: US$108k
- Pakistan: US$106k
- Afghanistan: US$97k
- Bulgaria: US$90k
- Uganda: US$65k
- Guam: US$61k
- Hungary: US$57k
- Iraq: US$47k
- Czechia: US$46k
- Ethiopia: US$44k
- Russia: US$42k
- Thailand: US$40k
- Colombia: US$39k
- Côte d’Ivoire: US$39k
- Bangladesh: US$32k
- Romania: US$31k
- Iran: US$26k
- Laos: US$26k
- Greece: US$21k
- Hong Kong SAR China: US$18k
- Madagascar: US$17k
- Denmark: US$17k
- Jordan: US$16k
Trade value (US$) no reported trade < US$41kUS$41k+US$768k+US$7m+> US$37m
Imports: 186
- Saudi Arabia: US$230m
- United Arab Emirates: US$221m
- India: US$71m
- China: US$50m
- Bangladesh: US$39m
- Jordan: US$37m
- Kuwait: US$26m
- Pakistan: US$24m
- United States: US$23m
- United Kingdom: US$13m
- Netherlands: US$12m
- Iraq: US$12m
- Qatar: US$10m
- Singapore: US$10m
- Japan: US$10m
- Germany: US$9m
- Syria: US$9m
- Canada: US$9m
- Malaysia: US$7m
- Guatemala: US$7m
- Türkiye: US$7m
- Egypt: US$6m
- Bahrain: US$6m
- Australia: US$5m
- Lebanon: US$4m
- Oman: US$4m
- Finland: US$3m
- Sweden: US$3m
- France: US$3m
- Israel: US$3m
- Italy: US$3m
- Iran: US$2m
- South Africa: US$1m
- Spain: US$1m
- Indonesia: US$1m
- Afghanistan: US$1m
- Austria: US$1m
- Thailand: US$1m
- South Korea: US$1m
- Poland: US$992k
- Yemen: US$959k
- Libya: US$942k
- Mauritius: US$900k
- Sudan: US$810k
- Maldives: US$805k
- Myanmar (Burma): US$768k
- Ireland: US$727k
- New Zealand: US$718k
- Taiwan: US$555k
- Switzerland: US$442k
- Denmark: US$438k
- Russia: US$438k
- Dominican Republic: US$415k
- Latvia: US$402k
- Morocco: US$377k
- Eritrea: US$360k
- Fiji: US$346k
- Norway: US$346k
- Belgium: US$307k
- Czechia: US$298k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Guatemala | US$505m | 55.9% |
| 2 | India | US$196m | 21.7% |
| 3 |  Nepal | US$62m | 6.9% |
| 4 |  Indonesia | US$52m | 5.8% |
| 5 |  Singapore | US$19m | 2.1% |
| 6 |  Saudi Arabia | US$10m | 1.1% |
| 7 | Türkiye | US$9m | 1% |
| 8 | Honduras | US$8m | 0.9% |
| 9 |  Bhutan | US$5m | 0.5% |
| 10 | Netherlands | US$5m | 0.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Saudi Arabia | US$230m | 25.4% |
| 2 |  United Arab Emirates | US$221m | 24.5% |
| 3 | India | US$71m | 7.9% |
| 4 |  China | US$50m | 5.5% |
| 5 |  Bangladesh | US$39m | 4.3% |
| 6 |  Jordan | US$37m | 4.1% |
| 7 |  Kuwait | US$26m | 2.9% |
| 8 |  Pakistan | US$24m | 2.6% |
| 9 | United States | US$23m | 2.5% |
| 10 | United Kingdom | US$13m | 1.5% |
Import duty on this product around the world 161
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.
- 5%median duty
- 43number of duty-free countries (MFN)
- 70%highest: India, Sudan, Algeria
161
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 5% | 2021 · HS 2017 | |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 5% | 2022 | |
 Bahrain | 0% | 2023 | |
| Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
| Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 10% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 30% | 2023 · HS 2017 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 3% | 2023 | |
 Colombia | 10% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 12% | 9% – 14% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 10% | 0% – 20% | 2023 |
 Ecuador | 10% | 2023 · HS 2017 | |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 13% | 10% – 15% | 2022 |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 6% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
| Guatemala | 13% | 10% – 15% | 2023 |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
| Honduras | 13% | 10% – 15% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 70% | 2023 | |
| Indonesia | 5% | 2023 | |
 Iran | 26% | 20% – 32% | 2020 · HS 2017 |
 Israel | 4% | 2022 · HS 2017 | |
 Jamaica | 5% | 2023 | |
| Japan | 1.8% | 0% – 3.6% | 2023 |
| Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 25% | 2023 | |
| Kuwait | 0% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 20% | 2023 · HS 2017 | |
| Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 0% | 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 | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
| Nepal | 15% | 10% – 20% | 2023 |
| New Zealand | 0% | 2023 | |
 Nicaragua | 13% | 10% – 15% | 2023 |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 0% | 2023 | |
| Pakistan | 3% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 4% | 2017 · HS 2017 | |
 Panama | 13% | 10% – 15% | 2023 |
 Papua New Guinea | 25% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 0% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
| Saudi Arabia | 0% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
| Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
| Switzerland | 0% | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
| Tanzania | 25% | 2023 | |
 Thailand | 20% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 20% | 2023 | |
 Tuvalu | 23% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
| United Arab Emirates | 0% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 25% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
 Vietnam | 20% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · 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
- 07525 Nutmeg, mace & cardamoms
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 01653 Nutmeg, mace, cardamoms, raw
- ISIC Rev. 4 activity
- 0128 Growing of spices, aromatic, drug and pharmaceutical crops
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0908.31 | unchanged |
| 2012 | 0908.31 | unchanged |
| 2007 | 0908.30 | changed |
| 2002 | 0908.30 | changed |
| 1996 | 0908.30 | changed |
| 1992 | 0908.30 | changed |
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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
Subheading 0908.31 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 0908.31; the duty is duty-free.
Goods from 172 countries can enter the UK at a preferential rate instead of the standard Free; 172 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 £15m (up 3% on the year before), at an average of £20.21 per kg; Guatemala supplied 73%, followed by Tanzania.
World trade in these goods reached US$904m in 2024, up 21% on 2023.
Guatemala was the largest exporter with 55.9% of the total, ahead of India.
Products classified here
Questions and answers
What is the HS code for neither crushed nor ground?
Neither crushed nor ground fall under HS subheading 0908.31, part of heading 0908, in section II of the Harmonized System.
What is the import duty on neither crushed nor ground in the UK?
Under the UK Global Tariff, imports under 0908.31 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 neither crushed nor ground in the EU?
Under the EU Combined Nomenclature, imports under 0908.31 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most neither crushed nor ground?
Guatemala, with US$505m in 2024 (55.9% of world exports).
Which countries can export these goods to the UK duty-free?
172 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 Guatemala (73%), Tanzania (9%) and India (9%), out of total imports of £15m.
Typical products
Everyday names, not part of the legal text.