Subheading · Chapter 20 · Heading 2005

2005.10

2005.10: Other vegetables prepared or preserved otherwise than: homogenised vegetables

Official description Homogenised vegetables

Subheading 2005.10 belongs to heading 2005 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid) in chapter 20.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 16% standard rate · across 4 national lines depends on the country of origin

Additional duties and charges 1 additional measure Import requirements: 3

VAT 0.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

2005 10 00 00 Homogenised vegetables 16%
2005 10 00 10 Mixtures 16%
2005 10 00 20 Carrots 16%
2005 10 00 40 Asparagus 16%
2005 10 00 80 Other 16%

Additional duties and import rules

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

Additional duties and charges 1

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2023 No. 1203
Documents
- 9062

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)	—	16%
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–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 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
DCTS Standard	Indonesia	12.5%

UK: imports by month

last 12 months£4.6m+16% · previous 12 months

Average import price£2.84 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
France	£3m	64.3%	+51.9%
Romania	£337k	7.3%	-31.5%
Italy	£304k	6.6%	-5.8%
Poland	£135k	2.9%	-2.4%
Türkiye	£119k	2.6%	+88.1%
Malaysia	£100k	2.2%	-36%
Israel	£98k	2.1%	-32.2%
China	£85k	1.8%	+110.3%

Same subheading in other tariffs

EU 17.6% Third-country duty 1 tariff line

Türkiye 39% Third-country duty 1 tariff line

USA 11.2% General (MFN) 1 tariff line

World trade in 2024

2005.10 · US$93m

Trade value (US$) no reported trade < US$108kUS$108k+US$675k+US$3m+> US$8m

Exports: 100

Italy: US$10m
Spain: US$10m
Netherlands: US$8m
France: US$8m
Germany: US$8m
Poland: US$6m
United States: US$4m
South Africa: US$3m
Thailand: US$3m
Bulgaria: US$3m
China: US$2m
Hungary: US$2m
Austria: US$2m
United Kingdom: US$2m
Egypt: US$2m
Croatia: US$2m
Greece: US$2m
Russia: US$1m
Belgium: US$1m
Singapore: US$1m
Finland: US$935k
Romania: US$929k
Czechia: US$851k
Mexico: US$751k
Chile: US$675k
Portugal: US$600k
Türkiye: US$577k
Honduras: US$542k
Canada: US$497k
Tunisia: US$384k
India: US$382k
Latvia: US$289k
North Macedonia: US$263k
Slovakia: US$263k
Taiwan: US$259k
Hong Kong SAR China: US$230k
Israel: US$226k
Malaysia: US$223k
Sweden: US$217k
Dominican Republic: US$178k
Australia: US$176k
Switzerland: US$152k
Brazil: US$135k
Denmark: US$118k
Lithuania: US$113k
South Korea: US$113k
Slovenia: US$112k
Iran: US$111k
Vietnam: US$108k
Lebanon: US$105k
Japan: US$98k
Colombia: US$90k
Sri Lanka: US$87k
United Arab Emirates: US$75k
Pakistan: US$69k
Jordan: US$52k
Norway: US$51k
Belarus: US$41k
Kazakhstan: US$37k
Syria: US$34k

Top exporters

Rank	Country	Value	Share
1	Italy	US$10m	11%
2	Spain	US$10m	10.7%
3	Netherlands	US$8m	9%
4	France	US$8m	8.7%
5	Germany	US$8m	8.3%
6	Poland	US$6m	6.8%
7	United States	US$4m	4.6%
8	South Africa	US$3m	3.7%
9	Thailand	US$3m	3.4%
10	Bulgaria	US$3m	3.1%

Top importers

Rank	Country	Value	Share
1	Germany	US$7m	7.7%
2	Belgium	US$7m	7.6%
3	France	US$6m	6.1%
4	Spain	US$5m	5.6%
5	Kuwait	US$5m	5.3%
6	United States	US$5m	5.1%
7	Italy	US$4m	4.6%
8	United Kingdom	US$4m	3.8%
9	Netherlands	US$3m	3.5%
10	Canada	US$3m	3.4%

Binding rulings for similar goods 1

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.

N332823 U.S. CBP 8 June 2023 · 2005.10.00.00

The tariff classification of organic plant-based baby foods from Chile

The UK Global Tariff divides subheading 2005.10 into 4 tariff lines; the duty is 16%.

Subheading 2005.10 is a single line in the EU Combined Nomenclature, where the duty is 17.6%.

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 16%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £4.6m between September 2025 and August 2026 (up 16% on the year before); France supplied 64%, followed by Romania.

In 2024, countries exported these goods worth US$93m (−13.1% year on year).

The largest exporter was Italy (US$10m), followed by Spain.

Legal notes

Subheading notes

1. For the purposes of subheading 200510, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 200510 takes precedence over all other subheadings of heading 2005.

2. For the purposes of subheading 200710, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 200710 takes precedence over all other subheadings of heading 2007.

3. For the purposes of subheadings 200912, 200921, 200931, 200941, 200961 and 200971, the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

Questions and answers

What is the HS code for other vegetables prepared or preserved otherwise than: homogenised vegetables?

Other vegetables prepared or preserved otherwise than: homogenised vegetables fall under HS subheading 2005.10, part of heading 2005, in section IV of the Harmonized System.

What is the import duty on other vegetables prepared or preserved otherwise… in the UK?

Under the UK Global Tariff, imports under 2005.10 from countries without a preferential agreement are charged at 16%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other vegetables prepared or preserved otherwise… in the EU?

Under the EU Combined Nomenclature, imports under 2005.10 from countries without a preferential agreement are charged at 17.6%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other vegetables prepared or preserved otherwise…?

Italy, with US$10m in 2024 (11% 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 16% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were France (64%), Romania (7%) and Italy (7%), out of total imports of £4.6m.