EU and UK import tariff rates for selected horticultural products

Code

Product

EU tariff rate

UK tariff rate

06

Live plants, bulbs, roots, cut flowers and ornamental foliage

 

06029050

Outdoor plants other than trees of shrubs

8.3%

Free

06029091

Indoor flowering plants, with buds or flowers, excluding cacti

6.5%

Free

0603

Fresh cut flowers

8.5% (1 Jan-31 May, 1 Nov-31 Dec)

12% (1 Jun-31 Oct)

Free

07

Edible vegetables

 

07020000

Fresh or chilled tomatoes

8.8% (1 Jan-14 May, 1 Nov-31 Dec)

14.4% (15 May-31 Oct)

+ variable amount depending on price

Free

07031019

Fresh or chilled onions (other than sets)

9.6%

Free

07041000

Fresh or chilled cauliflowers and headed broccoli

9.6% (1 Jan-14 Apr, 1-31 Dec)

13.6% (15 Apr-30 Nov)

Minimum €1.1/100kg or €1.6/100kg

Free

07051900

Fresh or chilled lettuce (excluding cabbage lettuce)

10.4%

Free

07070005

Fresh or chilled cucumbers

12.8% (1 Jan-15 May, 1 Nov-31 Dec)

16% (16 May-31 Oct)

+ variable amount depending on price

Free

07082000

Fresh or chilled beans

10.4% (1 Jan-30 Jun, 1 Oct-31 Dec)

13.6% (1 Jul-30 Sep)

Minimum €1.6/100kg

10.4% + €1.6/100kg
Effective ad valorem rate (2016-18 average unit import price): 11%

07095100

Fresh or chilled mushrooms of the genus Agaricus

12.8%

Free

07096010

Fresh or chilled sweet peppers

7.2%

Free

07108095

Frozen vegetables not elsewhere specified

14.4%

Free

07133390

Dried kidney beans

Free

Free

08

Edible fruit and nuts, peel

 

08039010

Fresh or dried bananas

€114/tonne

€114/tonne

08043000

Fresh or dried pineapples

5.8%

Free

08044000

Fresh or dried avocados

4% (1 Jan-31 May, 1-31 Dec)

5.1% (1 Jun-30 Nov)

Free

08045000

Fresh or dried guavas, mangos and mangosteens

Free

Free

08051020

Fresh or dried sweet oranges

16% (1 Jan-31 Mar, 16 Oct-31 Dec), 10.4% (1-30 Apr), 4.8% (1-15 May), 3.2% (16 May – 15 Oct) + variable amount depending on price

Free

080521

Fresh or dried mandarins and wilkings

16% + variable amount depending on price

Free

08052200

Fresh or dried clementines

16% + variable amount depending on price

Free

08055010

Fresh or dried lemons

6.4% + variable amount depending on price

Free

08061010

Fresh table grapes

11.5% (1 Jan-14 Jul, 1 Nov-31 Dec)

14.1% (15 Jul-31 Oct)

+ variable amount depending on price

Free

08062030

Sultanas

2.4%

Free

08071900

Fresh melons (excluding watermelons)

8.8%

Free

08081080

Fresh apples (excluding bulk cider apples)

Rate varies depending on price and date

Free

08083090

Fresh pears (excluding bulk perry pears)

Rate varies depending on price and date

Free

08101000

Fresh strawberries

11.2% (1 Jan-30 Apr, 1 Aug-31 Dec)

12.8% (1 May-31 Jul), minimum €2.4/100kg

Free

08104050

Fresh cranberries and blueberries

3.2%

Free

20

Processed vegetables, fruit and nuts or other parts of plants

 

20021010

Peeled tomatoes, prepared or preserved

14.4%

Free

20055100

Shelled beans, prepared or preserved, not frozen

17.6%

Free

20091200

Orange juice, Brix value <=20

12.2%

Free

20091919

Orange juice, Brix value >67, value >=€30/100kg

33.6%

Free

20091998

Orange juice, Brix value 20-67, value>=€30/100kg

12.2%

Free

Source: AHDB analysis based on HMRC trade data, EU Commission