UK Global Tariff · commodity code · HS 0805.50
0805 50 10 10: Lemons (citrus limon, citrus limonum): fresh
Lemons and limes
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 0805 Citrus fruit, fresh or dried
- 0805 50 00 00 Lemons (citrus limon, citrus limonum) and limes (citrus aurantifolia, citrus latifolia)
- 0805 50 10 00 Lemons (citrus limon, citrus limonum)
- 0805 50 10 10 Fresh
What you pay
Importing into UK
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 2
- Additional dutyUnit price 70.35 GBP / 100 kg
- Applies to goods from
- all countries
- In force
- until 22 October 2026
- Legal act
- The Customs (Import Duty) (EU Exit) Regulations
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
Import requirements 6
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlHMI Conformity Certificate (fruit and veg) issued in UK
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- EC Implementing Regulation (EU) No 543/2011
- Documents
- N002
- 920Y
- C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Import controlCertificate of Conformity
- Applies to goods from
- all countries
- Legal act
- 2019 No. 392
- Documents
- 920Y
- N002
- C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- 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
- Türkiye
- 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) | — | 6% |
| 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 | |
| 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–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–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 |
| UK–Lebanon agreement | Lebanon | 3.8% |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 0805.50
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Spain | £82.2m | 44.9% | +12.6% |
 South Africa | £49.4m | 27% | +43.1% |
 Brazil | £27m | 14.8% | +1.9% |
 Vietnam | £5.6m | 3.1% | -2.5% |
 Peru | £3.9m | 2.1% | +41.7% |
 Argentina | £3.2m | 1.7% | +105.3% |
 Italy | £2.8m | 1.5% | -9.7% |
 Egypt | £2.1m | 1.1% | +24% |
Same subheading in other tariffs
0805.50 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
EU 12.8% Third-country duty 2 tariff lines 
Türkiye 54% Third-country duty 2 tariff lines 
USA 0.8% General (MFN) 3 tariff lines · 2× specific or compound duty 
Canada Free Third-country duty 5 tariff lines 
Mexico 20% Third-country duty 3 tariff lines Brazil 9% Third-country duty 1 tariff line Argentina 9% Third-country duty 7 tariff lines Peru 6% Third-country duty 3 tariff lines 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free Third-country duty 2 tariff lines 
Taiwan 15% – 30% Third-country duty 2 tariff lines · average 22.5% 
GCC Free Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 3 tariff lines · 1× specific or compound duty 
North Macedonia 15% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line UK lines: 0805.50
Binding rulings for similar goods
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.
- N361840 U.S. CBP
The tariff classification of lemons from Somalia
Legal notes
In the UK Global Tariff, 0805 50 10 10 is one of 4 lines under subheading 0805.50, lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus….
The third-country duty is 6%.
Goods from 151 countries can enter the UK at a preferential rate instead of the standard 6%; 150 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 lemons and limes (HS 0805.50) worth £183m (up 17% on the year before), at an average of £1.11 per kg; Spain supplied 45%, followed by South Africa.
For the same subheading, the EU duty is 12.8%, the Türkiye duty is 54%, the US duty is 0.8%, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 15%–30%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
The UK imported goods of subheading 0805.50 worth US$169m in 2024; the largest supplier was Spain.
Questions and answers
What is the UK import duty for commodity code 0805 50 10 10?
The third-country duty in the UK Global Tariff is 6%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0805 50 10 10?
151 countries have a preferential rate on this line, 150 of them at 0%, under DCTS Comprehensive, European Union and CARIFORUM and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the UK import these goods from?
For subheading 0805.50 as a whole, the largest supplier in 2024 was Spain (US$88m), followed by South Africa.
Typical products
Everyday names, not part of the legal text.