Subheading · Chapter 20 · Heading 2003
2003.90: Mushrooms and truffles, prepared or preserved otherwise: other
Official description Other
Subheading 2003.90 belongs to heading 2003 (mushrooms and truffles, prepared or preserved otherwise than by vinegar or…) in chapter 20.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2003 90 00 00 Other
- 2003 90 10 00 Truffles Free
- 2003 90 90 00 Other Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 4
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlEntry into free circulation (restriction - feed and food)
- Applies to goods from
- Albania, Belarus, Bosnia & Herzegovina, Kosovo, Moldova, Montenegro, North Macedonia, Russia and 4 more
- Legal act
- 2020 No. 1158
- 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))
- Y854 The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158.
- Y855 Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 (Chernobyl accident).
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Tariff lines
- on 1 of 2 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) | — | 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–Tunisia agreementQuota | 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–Tunisia agreement | Tunisia | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Italy | £1.7m | 28.6% | -19.6% |
 China | £1m | 17.5% | -29.6% |
 Spain | £952k | 16.3% | -14.1% |
 Australia | £833k | 14.3% | -16.9% |
 Netherlands | £343k | 5.9% | +33.1% |
 Croatia | £210k | 3.6% | +50.8% |
 Hungary | £185k | 3.2% | +322.4% |
 France | £127k | 2.2% | -9.3% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$117.6kUS$117.6k+US$938.2k+US$4.6m+> US$20.2m
Exports: 93
- China: US$179.3m
- Italy: US$56.2m
- Spain: US$20.2m
- Poland: US$16.1m
- Netherlands: US$10.9m
- France: US$10.1m
- Australia: US$7.6m
- Germany: US$6.1m
- Mexico: US$4.6m
- Vietnam: US$4.1m
- Croatia: US$2.8m
- Bulgaria: US$2.3m
- United Kingdom: US$2.3m
- Thailand: US$2.2m
- Romania: US$2.2m
- Serbia: US$1.9m
- Singapore: US$1.6m
- Malaysia: US$1.5m
- Hungary: US$1.4m
- United States: US$1.4m
- Austria: US$951.7k
- Japan: US$938.2k
- Indonesia: US$827.6k
- Taiwan: US$679.6k
- Belgium: US$658.3k
- Greece: US$598.7k
- Slovenia: US$557.4k
- Portugal: US$446.8k
- Türkiye: US$419.3k
- Lithuania: US$388.7k
- Syria: US$353.9k
- Bosnia & Herzegovina: US$312.5k
- South Africa: US$290.8k
- Costa Rica: US$237.7k
- Latvia: US$224.9k
- Hong Kong SAR China: US$214.9k
- Switzerland: US$204.6k
- Czechia: US$203.8k
- Estonia: US$179.2k
- Denmark: US$141.3k
- Russia: US$130.6k
- Morocco: US$128.1k
- Chile: US$117.6k
- Ukraine: US$103.8k
- South Korea: US$82.9k
- United Arab Emirates: US$69.9k
- North Macedonia: US$62.3k
- Kazakhstan: US$61.4k
- Belarus: US$61.2k
- Philippines: US$59.9k
- Finland: US$54.6k
- India: US$51.9k
- Slovakia: US$47.4k
- Lebanon: US$43.3k
- Sweden: US$38.6k
- Israel: US$38.4k
- Albania: US$30.8k
- Ireland: US$28.9k
- Jordan: US$28.4k
- Egypt: US$23.6k
Trade value (US$) no reported trade < US$90.1kUS$90.1k+US$660.7k+US$3.9m+> US$21.5m
Imports: 197
- Russia: US$49.1m
- Japan: US$41.4m
- United States: US$29.3m
- France: US$22.1m
- Belarus: US$22m
- Germany: US$21.5m
- South Korea: US$13.1m
- Hong Kong SAR China: US$11m
- United Kingdom: US$8.3m
- Netherlands: US$6.8m
- Switzerland: US$6.7m
- Spain: US$6.3m
- Portugal: US$6.2m
- United Arab Emirates: US$6.1m
- Romania: US$5.7m
- Singapore: US$5.1m
- Italy: US$4.5m
- Australia: US$4.3m
- Jordan: US$4.1m
- Israel: US$3.9m
- Canada: US$3.7m
- Vietnam: US$3.6m
- Malaysia: US$3.3m
- Saudi Arabia: US$3.1m
- Belgium: US$3.1m
- Lebanon: US$3m
- Austria: US$2.8m
- Iraq: US$2.8m
- Poland: US$2.6m
- Egypt: US$2.4m
- Philippines: US$1.8m
- Taiwan: US$1.7m
- Slovenia: US$1.5m
- Brazil: US$1.4m
- China: US$1.4m
- Thailand: US$1.3m
- Sweden: US$1.2m
- Ukraine: US$1.1m
- Kuwait: US$1m
- Morocco: US$949.3k
- Bulgaria: US$941.5k
- India: US$930.7k
- Libya: US$862.7k
- Indonesia: US$855.7k
- Denmark: US$851.1k
- Czechia: US$835.5k
- Colombia: US$733.7k
- Kazakhstan: US$673k
- Tunisia: US$660.7k
- Greece: US$656.5k
- Türkiye: US$645.1k
- Mexico: US$617.6k
- Croatia: US$603k
- Chile: US$524.5k
- Hungary: US$520.1k
- Norway: US$496.3k
- Latvia: US$490.8k
- Finland: US$484.2k
- Cambodia: US$399.2k
- North Macedonia: US$396.5k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$179.3m | 52% |
| 2 | Italy | US$56.2m | 16.3% |
| 3 | Spain | US$20.2m | 5.9% |
| 4 |  Poland | US$16.1m | 4.7% |
| 5 | Netherlands | US$10.9m | 3.1% |
| 6 | France | US$10.1m | 2.9% |
| 7 | Australia | US$7.6m | 2.2% |
| 8 |  Germany | US$6.1m | 1.8% |
| 9 |  Mexico | US$4.6m | 1.3% |
| 10 |  Vietnam | US$4.1m | 1.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Russia | US$49.1m | 14.2% |
| 2 |  Japan | US$41.4m | 12% |
| 3 |  United States | US$29.3m | 8.5% |
| 4 | France | US$22.1m | 6.4% |
| 5 |  Belarus | US$22m | 6.4% |
| 6 | Germany | US$21.5m | 6.2% |
| 7 |  South Korea | US$13.1m | 3.8% |
| 8 |  Hong Kong SAR China | US$11m | 3.2% |
| 9 | United Kingdom | US$8.3m | 2.4% |
| 10 | Netherlands | US$6.8m | 2% |
Binding rulings for similar goods 8
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.
- N342327 U.S. CBP
The tariff classification of plant-based products from China
- N318702 U.S. CBP
The tariff classification of prepared mushrooms from Thailand
- N286869 U.S. CBP
The tariff classification of prepared mushrooms from China
- 600015597 HMRC
Preserved oyster mushrooms Ingredients: oyster mushroom, water, salt, garlic, acetic acid, bay leaves, black pepper, cloves, dill Packaging: 580ml glass jar
- 600015598 HMRC
Preserved nameko mushrooms Ingredients: nameko mushroom, water, salt, garlic, acetic acid, bay leaves, black pepper, cloves, dill Packaging: 580ml glass jar
- 600015599 HMRC
Preserved assorted nameko,shiitake and oyster mushrooms Ingredients: nameko, shiitake and oyster mushrooms, water, salt, garlic, acetic acid, bay leaves, black pepper, cloves, dill Packaging: 580ml glass jar
- 600015600 HMRC
Preserved shiitake mushrooms Ingredients: shiitake mushroom, water, salt, garlic, acetic acid, bay leaves, black pepper, cloves, dill Packaging: 580ml glass jar
- 600015601 HMRC
Preserved nameko mushrooms Ingredients: nameko mushroom, water, salt, garlic, acetic acid, bay leaves, black pepper, cloves, dill Packaging: 580ml glass jar
The UK Global Tariff divides subheading 2003.90 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 2003.90 covers 2 tariff lines and the duty is between 14.4% and 18.4%.
173 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 Free.
Imports of these goods into the UK came to £5.8m between September 2025 and August 2026 (down 12% on the year before); Italy supplied 29%, followed by China.
In 2024, countries exported these goods worth US$344.9m (−37.2% year on year).
The largest exporter was China (US$179.3m), followed by Italy.
Questions and answers
What is the HS code for mushrooms and truffles, prepared or preserved otherwise: other?
Mushrooms and truffles, prepared or preserved otherwise: other fall under HS subheading 2003.90, part of heading 2003, in section IV of the Harmonized System.
What is the import duty on mushrooms and truffles, prepared or preserved… in the UK?
Under the UK Global Tariff, imports under 2003.90 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 mushrooms and truffles, prepared or preserved… in the EU?
Under the EU Combined Nomenclature, imports under 2003.90 from countries without a preferential agreement are charged at 14.4% to 18.4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most mushrooms and truffles, prepared or preserved…?
China, with US$179.3m in 2024 (52% 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 Italy (29%), China (18%) and Spain (16%), out of total imports of £5.8m.