Subheading · Chapter 20 · Heading 2004

2004.90

2004.90: Other vegetables and mixtures of vegetables

Other frozen prepared vegetables

2004.90 is the HS subheading for other frozen prepared vegetables, under heading 2004 in chapter 20.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 14% – 18% · specific or compound duty standard rate · across 12 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 →

2004 90 00 00 Other vegetables and mixtures of vegetables
2004 90 10 00 Sweetcorn (zea mays var. saccharata) 4 % + 7.8 GBP / 100 kg/net eda
2004 90 30 00 Sauerkraut, capers and olives 16%
2004 90 30 10 Sauerkraut 16%
2004 90 30 20 Capers 16%
2004 90 30 30 Olives 16%
2004 90 50 00 Peas (pisum sativum) and immature beans of the species phaseolus spp., in pod 18%
Other, including mixtures
2004 90 91 00 Onions, cooked, not otherwise prepared 14%
2004 90 98 00 Other 16%
2004 90 98 10 Mixtures 16%
2004 90 98 20 Carrots 16%
2004 90 98 30 Asparagus 16%
2004 90 98 60 Products containing meat in a proportion of 3% up to and including 20% by weight 16%
2004 90 98 70 Globe artichokes 16%
2004 90 98 80 Other 16%

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 controlVeterinary control
Applies to goods from
Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more

Legal act
S.I. 2019/782
Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
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)	—	14% – 18%
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
CPTPPQuota	Brunei, Chile, Malaysia, Mexico, Peru, Singapore	Free
Central AmericaQuota	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
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–Cameroon agreement	Cameroon	Free
UK–Colombia agreementQuota	Colombia	Free
UK–Ceuta & Melilla agreement	Ceuta & Melilla	Free
UK–Ecuador agreementQuota	Ecuador	Free
UK–Egypt agreement	Egypt	Free
UK–Fiji agreement	Fiji	Free
UK–Georgia agreement	Georgia	Free
UK–Ghana agreement	Ghana	Free
UK–Israel agreementQuota	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–New Zealand agreement	New Zealand	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–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–Chile agreement	Chile	Free
UK–Mexico agreement	Mexico	Free
UK–Peru agreement	Peru	Free
UK–Singapore agreement	Singapore	Free
DCTS Standard	Indonesia	10.5% – 14.5%
UK–Faroe Islands agreement	Faroe Islands	0% + 7.8 GBP / 100 kg / net drained wt
UK–Norway agreement	Norway	0% + 6.3 GBP / 100 kg / net drained wt

UK: imports by month

last 12 months£150.3m+0.7% · previous 12 months

Average import price£2.11 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Belgium	£68.4m	45.5%	+1.6%
Netherlands	£27.3m	18.2%	-6%
Spain	£14.9m	9.9%	+13.7%
India	£7.7m	5.1%	+20.8%
Poland	£6.4m	4.3%	+44%
France	£5.4m	3.6%	-20%
Ireland	£5.3m	3.5%	+10.8%
Germany	£4.3m	2.9%	-29.1%

Same subheading in other tariffs

EU 14.4% – 19.2% Third-country duty 5 tariff lines · average 16.8% · 1× specific or compound duty

Türkiye 5.1% – 39% Third-country duty 16 tariff lines · average 35.7%

USA 3.2% – 11.2% General (MFN) 3 tariff lines · average 7.2% · 1× specific or compound duty

World trade in 2024

2004.90 · US$2bn

Trade value (US$) no reported trade < US$261.3kUS$261.3k+US$3m+US$34.1m+> US$143m

Exports: 150

Belgium: US$311.5m
China: US$308.1m
Netherlands: US$229.8m
Spain: US$168.5m
Mexico: US$143m
Germany: US$142.1m
France: US$91.9m
United States: US$83.9m
Italy: US$64.4m
Canada: US$52.2m
Poland: US$51m
India: US$38.8m
Thailand: US$35m
Vietnam: US$34.1m
Sweden: US$27.6m
Portugal: US$26.2m
Egypt: US$20m
Türkiye: US$19.9m
Saudi Arabia: US$19.8m
Australia: US$19.5m
Austria: US$19.1m
United Kingdom: US$16.7m
Czechia: US$15.9m
Taiwan: US$10.8m
Honduras: US$10.3m
Ireland: US$7.6m
Japan: US$6.7m
Dominican Republic: US$4.9m
Denmark: US$4.4m
South Africa: US$4.2m
New Zealand: US$3.9m
South Korea: US$3.3m
Indonesia: US$3.3m
Hungary: US$3.1m
Greece: US$3m
Israel: US$2.3m
Slovakia: US$2.3m
Finland: US$2.1m
Bulgaria: US$1.8m
Costa Rica: US$1.6m
Pakistan: US$1.5m
Estonia: US$1.5m
Colombia: US$1.3m
Latvia: US$1.2m
Romania: US$1.2m
Peru: US$1.2m
Malaysia: US$1.1m
Ecuador: US$997.8k
Bangladesh: US$995.6k
Morocco: US$965.7k
Lithuania: US$893.2k
Tunisia: US$889.9k
Serbia: US$744.3k
Lebanon: US$629.2k
Congo - Kinshasa: US$627.2k
United Arab Emirates: US$602.4k
Argentina: US$596.8k
Guatemala: US$554.6k
Norway: US$542k
North Macedonia: US$517.6k

Top exporters

Rank	Country	Value	Share
1	Belgium	US$311.5m	15.3%
2	China	US$308.1m	15.1%
3	Netherlands	US$229.8m	11.3%
4	Spain	US$168.5m	8.3%
5	Mexico	US$143m	7%
6	Germany	US$142.1m	7%
7	France	US$91.9m	4.5%
8	United States	US$83.9m	4.1%
9	Italy	US$64.4m	3.2%
10	Canada	US$52.2m	2.6%

Top importers

Rank	Country	Value	Share
1	United States	US$354.9m	17.4%
2	Japan	US$311.4m	15.3%
3	United Kingdom	US$204.9m	10%
4	Germany	US$146.7m	7.2%
5	France	US$144.4m	7.1%
6	Belgium	US$85.7m	4.2%
7	Netherlands	US$74.8m	3.7%
8	Canada	US$69.7m	3.4%
9	Sweden	US$53.1m	2.6%
10	Australia	US$47.5m	2.3%

Binding rulings for similar goods 20

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.

N364401 U.S. CBP 15 September 2026 · 2004.90.85.65

The tariff classification of Frozen Roasted Garlic Cloves from China
N331652 U.S. CBP 18 April 2023 · 2004.90.85.95

The tariff classification of onion rings from India
N313915 U.S. CBP 28 August 2020 · 2004.90.85.80

The tariff classification of frozen Coconut Cauliflower vegetable mix from France
N313912 U.S. CBP 27 August 2020 · 2004.90.85.80

The tariff classification of chick peas vegetable mixture from France
N313913 U.S. CBP 27 August 2020 · 2004.90.85.80

The tariff classification of Southwest Broccoli vegetable mix from France
N313063 U.S. CBP 23 July 2020 · 2004.90.85.80

The tariff classification of a frozen vegetable product from Thailand
600015676 HMRC 30 July 2026 – 29 July 2029 · 2004 90 98 10

Product is a box of frozen cheesy tomato and potato croquettes. They are made from Rehydrated potato, Potato, Cheddar cheese, Tomato paste, Onion, Chickpea flour, Rapeseed oil, Garlic purée, Fortified wheat flour, Wheat gluten, Rapeseed oil, Salt, Cornflour, Raising Agents, Wheat starch, Water,…
600015677 HMRC 30 July 2026 – 29 July 2029 · 2004 90 98 10

Product is a box of rainbow shaped breadcrumbed potato vegetable food product. The product is made from rehydrated potato, potato, Fortified wheat flour, Yeast, Salt, Parsley, Rapeseed oil, Chickpea flour, Peas, Courgette, Leek and Garlic purée. They are not cooked before they are frozen then…
600015433 HMRC 28 April 2026 – 27 April 2029 · 2004 90 98 10

Frozen sweetcorn fritters and onion and sweetcorn fritters with a sweet chilli dip. These are frozen. There are 8 x20g fritters Ingredients: Sweetcorn , Onion, Cottonseed Oil, Corn Starch, Dried Potato, Wheat Flour, Coriander Leaf, Shallot, Lemon Juice, Garlic, Dried Red Chilli, Lemongrass, Salt,…
600013299 HMRC 19 September 2025 – 18 September 2028 · 2004 90 98 10

Product is a box of 80 frozen items that make up an Indian platter. The entire thing weighs 1.2kg and includes 30 approx. onion bhajis totalling 450g, 30 approx. saag aloo pakoras totalling 450g and 20 approx. vegetable samosas totalling 300g. The onion bhajis are made from Onion, Gram flour,…
600013300 HMRC 29 July 2025 – 28 July 2028 · 2004 90 98 10

Frozen onion bhajis, containing prepared onions as the main ingredient. They have a small filling of mango chutney. The cooking instructions state that the product should be cooked for 18 minutes from frozen, in a fan oven at 180 degrees. The product includes 12 onion bhajis weighing 25g. They are…
600012583 HMRC 12 April 2025 – 11 April 2028 · 2004 90 98 60

Product is a frozen ready meal paella that weighs 750 grams. The product is tipped from the bag and cooked in either a pan, oven, microwave or air fryer. The product is enclosed in a full design printed low-density polyethylene pillow bag sealed top, bottom and along the back. It contains the…

20 rulings in total for this code

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.

Quota 30 April 2026 · Applies from: 18 May 2026

Commission Implementing Regulation (EU) 2026/996 of 29 April 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

CELEX 32026R0996 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 2004.90 covers 12 tariff lines and the duty is between 14% and 18%. 1 line has a specific or compound duty.

The EU Combined Nomenclature divides subheading 2004.90 into 5 tariff lines; the duty is between 14.4% and 19.2% (average 16.8%). 1 line has a specific or compound duty.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard 14% – 18%; 137 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 other frozen prepared vegetables worth £150.3m (up 1% on the year before), at an average of £2.11 per kg; Belgium supplied 46%, followed by Netherlands.

World trade in other frozen prepared vegetables reached US$2bn in 2024, down 1.4% on 2023.

Belgium was the largest exporter with 15.3% of the total, ahead of China.

Questions and answers

What is the HS code for other vegetables and mixtures of vegetables?

Other vegetables and mixtures of vegetables fall under HS subheading 2004.90, part of heading 2004, in section IV of the Harmonized System.

What is the import duty on other vegetables and mixtures of vegetables in the UK?

Under the UK Global Tariff, imports under 2004.90 from countries without a preferential agreement are charged at 14% to 18%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other vegetables and mixtures of vegetables in the EU?

Under the EU Combined Nomenclature, imports under 2004.90 from countries without a preferential agreement are charged at 14.4% to 19.2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other vegetables and mixtures of vegetables?

Belgium, with US$311.5m in 2024 (15.3% of world exports).

Which countries can export other frozen prepared vegetables to the UK duty-free?

137 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 14% – 18% applies. Pick a country above to see its rate.

Where does the UK import other frozen prepared vegetables from?

In the 12 months to August 2026, the largest suppliers were Belgium (46%), Netherlands (18%) and Spain (10%), out of total imports of £150.3m.