Subheading · Chapter 20 · Heading 2008
2008.91: Other, including mixtures other than those of subheading: palm hearts
Official description Palm hearts
Subheading 2008.91 belongs to heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved) in chapter 20.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2008 91 00 00 Palm hearts 10%
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
- 2022 No. 598
- Documents
- 9014
Import requirements 2
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 10% |
| 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–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–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 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 | 3.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ecuador | £739k | 97.9% | +15.1% |
 Brazil | £15k | 1.9% | -54.4% |
 Poland | £877 | 0.1% | — |
 Ireland | £0 | 0% | -100% |
 Portugal | £0 | 0% | -100% |
Same subheading in other tariffs
EU 10% Third-country duty 1 tariff line 
Türkiye 10% Third-country duty 1 tariff line 
USA 0.9% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 20% General (MFN) 1 tariff line Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 4 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 15% General (MFN) 1 tariff line 
Taiwan 10% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines · 1× specific or compound duty 
North Macedonia 30% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$15kUS$15k+US$126k+US$1m+> US$13m
Exports: 72
- Ecuador: US$74m
- Peru: US$13m
- Bolivia: US$13m
- Costa Rica: US$5m
- Guyana: US$3m
- Brazil: US$2m
- Colombia: US$1m
- France: US$809k
- Thailand: US$662k
- Germany: US$600k
- Spain: US$589k
- United States: US$443k
- Vietnam: US$379k
- Netherlands: US$367k
- Philippines: US$168k
- Belgium: US$139k
- Italy: US$126k
- Argentina: US$123k
- Ghana: US$123k
- Greece: US$116k
- Canada: US$95k
- Guatemala: US$88k
- Mexico: US$69k
- United Kingdom: US$57k
- South Africa: US$55k
- Indonesia: US$52k
- Portugal: US$47k
- Chile: US$44k
- Switzerland: US$38k
- Panama: US$26k
- Paraguay: US$23k
- China: US$19k
- United Arab Emirates: US$16k
- Israel: US$15k
- Sweden: US$11k
- Bangladesh: US$10k
- Ireland: US$10k
- Hong Kong SAR China: US$8k
- Singapore: US$8k
- Japan: US$4k
- Sri Lanka: US$4k
- Poland: US$4k
- Dominican Republic: US$3k
- Morocco: US$3k
- Czechia: US$3k
- Equatorial Guinea: US$2k
- India: US$2k
- Malaysia: US$2k
- Kenya: US$2k
- Cyprus: US$2k
- Guinea-Bissau: US$1k
- Mauritius: US$1k
- Benin: US$1k
- Australia: US$1k
- Denmark: US$800
- Luxembourg: US$800
- Nigeria: US$700
- Austria: US$600
- Bulgaria: US$500
- Lebanon: US$400
Trade value (US$) no reported trade < US$8kUS$8k+US$104k+US$793k+> US$12m
Imports: 132
- United States: US$35m
- France: US$23m
- Chile: US$14m
- Argentina: US$12m
- Spain: US$5m
- Israel: US$4m
- Canada: US$4m
- Mexico: US$3m
- Netherlands: US$3m
- Venezuela: US$1m
- Uruguay: US$1m
- United Kingdom: US$807k
- Belgium: US$793k
- Saudi Arabia: US$753k
- Italy: US$735k
- Lebanon: US$500k
- United Arab Emirates: US$452k
- Portugal: US$408k
- Morocco: US$402k
- Switzerland: US$389k
- Paraguay: US$388k
- Germany: US$354k
- Japan: US$295k
- Costa Rica: US$291k
- Panama: US$251k
- Australia: US$221k
- Dominican Republic: US$212k
- El Salvador: US$180k
- Guatemala: US$116k
- Singapore: US$107k
- Austria: US$105k
- Luxembourg: US$104k
- Mauritius: US$104k
- Jordan: US$57k
- Jamaica: US$49k
- Côte d’Ivoire: US$48k
- Peru: US$44k
- Iceland: US$38k
- Senegal: US$37k
- Hong Kong SAR China: US$36k
- New Caledonia: US$34k
- Qatar: US$32k
- Maldives: US$31k
- Ireland: US$29k
- French Polynesia: US$27k
- China: US$27k
- Brazil: US$26k
- Sweden: US$23k
- Kuwait: US$22k
- Malta: US$21k
- Cape Verde: US$21k
- Finland: US$20k
- Congo - Kinshasa: US$18k
- Honduras: US$17k
- Poland: US$13k
- Barbados: US$13k
- Indonesia: US$13k
- Bahamas: US$13k
- Seychelles: US$12k
- Thailand: US$10k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Ecuador | US$74m | 63.8% |
| 2 | Peru | US$13m | 11.2% |
| 3 |  Bolivia | US$13m | 10.9% |
| 4 |  Costa Rica | US$5m | 4.6% |
| 5 |  Guyana | US$3m | 2.2% |
| 6 | Brazil | US$2m | 1.7% |
| 7 |  Colombia | US$1m | 0.9% |
| 8 |  France | US$809k | 0.7% |
| 9 |  Thailand | US$662k | 0.6% |
| 10 |  Germany | US$600k | 0.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$35m | 29.9% |
| 2 | France | US$23m | 20.3% |
| 3 |  Chile | US$14m | 12.3% |
| 4 | Argentina | US$12m | 10.4% |
| 5 |  Spain | US$5m | 4.7% |
| 6 |  Israel | US$4m | 3.9% |
| 7 | Canada | US$4m | 3.5% |
| 8 | Mexico | US$3m | 2.8% |
| 9 |  Netherlands | US$3m | 2.3% |
| 10 |  Venezuela | US$1m | 1.2% |
Import duty on this product around the world 163
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.
- 15%median duty
- 15number of duty-free countries (MFN)
- 50%highest: Angola, South Korea, Iran
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 15% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 50% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 10% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 10% | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
| Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 20% | 2023 | |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 35% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
| Chile | 6% | 2023 · HS 2017 | |
 China | 5% | 2023 | |
| Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
| Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
| Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 20% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 20% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 10% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
| Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 40% | 2020 · HS 2017 | |
| Israel | 4% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 15% | 2023 | |
 Jordan | 15% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 25% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 30% | 2020 · HS 2017 | |
 Lesotho | 20% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 12%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 8% | 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 | 20% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 20% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 30% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 16% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 4% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 14% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 10% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 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 | 20% | 2023 | |
 South Korea | 45% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 9.3%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
| Thailand | 30%* | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 10% | 2023 | |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 10% | 2023 | |
| United States | 0.9% | 2023 | |
 Uruguay | 14% | 2023 · HS 2017 | |
 Uzbekistan | 20% | 2021 · HS 2017 | |
 Vanuatu | 20% | 2023 | |
| Venezuela | 14% | 2023 · HS 2017 | |
 Vietnam | 40% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.3% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 05896 Fruits/edible parts of plants, prepared/preserved, n.e.s.
- End use (BEC Rev. 5)
- Consumption goods · BEC 113201
- CPC 2.1 product
- 21499 Other prepared and preserved fruits and nuts, n.e.c.
- ISIC Rev. 4 activity
- 1030 Processing and preserving of fruit and vegetables
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2008.91 | unchanged |
| 2012 | 2008.91 | unchanged |
| 2007 | 2008.91 | unchanged |
| 2002 | 2008.91 | unchanged |
| 1996 | 2008.91 | unchanged |
| 1992 | 2008.91 | unchanged |
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.
- Anti-dumping · Applies from:
CELEX 32026R2327 · Source: eur-lex.europa.eu
- 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
The UK Global Tariff has one tariff line for subheading 2008.91; the duty is 10%.
Subheading 2008.91 is a single line in the EU Combined Nomenclature, where the duty is 10%.
171 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 10%.
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 £754.3k between September 2025 and August 2026 (up 11% on the year before); Ecuador supplied 98%, followed by Brazil.
In 2024, countries exported these goods worth US$116m (−8.9% year on year).
The largest exporter was Ecuador (US$74m), followed by Peru.
Questions and answers
What is the HS code for other, including mixtures other than those of subheading: palm hearts?
Other, including mixtures other than those of subheading: palm hearts fall under HS subheading 2008.91, part of heading 2008, in section IV of the Harmonized System.
What is the import duty on other, including mixtures other than those of… in the UK?
Under the UK Global Tariff, imports under 2008.91 from countries without a preferential agreement are charged at 10%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on other, including mixtures other than those of… in the EU?
Under the EU Combined Nomenclature, imports under 2008.91 from countries without a preferential agreement are charged at 10%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other, including mixtures other than those of…?
Ecuador, with US$74m in 2024 (63.8% of world exports).
Which countries can export these goods to the UK duty-free?
171 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 10% 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 Ecuador (98%), Brazil (2%) and Poland (0%), out of total imports of £754.3k.