UK Global Tariff · commodity code · HS 2003.90
2003 90 10 00: Mushrooms and truffles, prepared or preserved otherwise: other, truffles
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
- 2003 90 00 00 Other
- 2003 90 10 00 Truffles
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.
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)
- 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
Tariff quotas
| Order number | Origin | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|
| 051220 | Tunisia | 1 January 2026 – 31 December 2026 | 100 kg | 100 kg | Open |
UK Online Trade Tariff · 26 October 2026
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 |
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 2003.90
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
2003.90 Mushrooms and truffles, prepared or preserved otherwise: other
EU 14.4% – 18.4% Third-country duty 2 tariff lines · average 16.4% 
Türkiye 39% Third-country duty 2 tariff lines 
USA Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Canada Free – 17% Third-country duty 2 tariff lines · average 8.5% 
Mexico 20% Third-country duty 1 tariff line 
Brazil 12.6% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 4 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 2 tariff lines 
Japan 9.6% – 13.4% Third-country duty 5 tariff lines · average 10.7% 
Taiwan 20% – 25% Third-country duty 6 tariff lines · average 23.3% 
GCC 5% Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 2 tariff lines · 1× specific or compound duty 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 40% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line UK lines: 2003.90
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.
- 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
8 rulings in total for this code
Legal notes
Commodity code 2003 90 10 00 is a line of the UK Global Tariff under HS subheading 2003.90 (mushrooms and truffles, prepared or preserved otherwise: other).
The third-country duty is free.
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 goods of subheading 2003.90 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.
For the same subheading, the EU duty is 14.4%–18.4%, the Türkiye duty is 39%, the US duty is free, the Canada duty is 0%–17%, the Mexico duty is 20%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 9.6%–13.4%, the Taiwan duty is 20%–25%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 40% and the Nigeria duty is 20%.
The UK imported goods of subheading 2003.90 worth US$8m in 2024; the largest supplier was Italy.
Questions and answers
What is the UK import duty for commodity code 2003 90 10 00?
The third-country duty in the UK Global Tariff is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 2003 90 10 00?
173 countries have a preferential rate on this line, 173 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced 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 2003.90 as a whole, the largest supplier in 2024 was Italy (US$3m), followed by China.