EU and UK import tariff rates for selected horticultural products

The below table details the respective tariff rates the EU and the UK apply to selected horticulture products unless:

the country imports come from has a preferential trade agreement
an exception applies, such as a relief or tariff suspension
the goods come from developing countries covered by the Generalised Scheme of Preferences

We have calculated the percentage increase in price that these tariffs will add to the cost of imported products and compared them to the EU’s common external tariff. As the UK and EU have agreed a trade deal these tariffs do not apply to trade between the two parties.

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	8.0% (01 NOV - 14 MAY), 14.0% (15 MAY - 31 OCT)
07031019	Fresh or chilled onions (other than sets)	9.6%	8.0%
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	8.0%
07051900	Fresh or chilled lettuce (excluding cabbage lettuce)	10.4%	10.0%
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	12.0%
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	10.0%
07095100	Fresh or chilled mushrooms of the genus Agaricus	12.8%	12.0%
07096010	Fresh or chilled sweet peppers	7.2%	6.0%
07108095	Frozen vegetables not elsewhere specified	14.4%	14.0%
07133390	Dried kidney beans	Free	Free
08	Edible fruit and nuts, peel
08039010	Fresh or dried bananas	€117/tonne	95 GBP/1000kg
08043000	Fresh or dried pineapples	5.8%	4.0%
08044000	Fresh or dried avocados	4% (1 Jan-31 May, 1-31 Dec) 5.1% (1 Jun-30 Nov)	4.0%
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	10.0% (01 NOV - 30 APR), 2.0% (01 MAY - 31 OCT)
080521	Fresh or dried mandarins and wilkings	16% + variable amount depending on price	16.0%
08052200	Fresh or dried clementines	16% + variable amount depending on price	16.0%
08055010	Fresh or dried lemons	6.4% + variable amount depending on price	6.0%
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	8.0%
08062030	Sultanas	2.4%	2.0%
08071900	Fresh melons (excluding watermelons)	8.8%	8.0%
08081080	Fresh apples (excluding bulk cider apples)	Rate varies depending on price and date	4.0% (01 JAN - 31 MAR), 0% (01 APR - 31 JUL), 8.0% (01 AUG - 31 DEC)
08083090	Fresh pears (excluding bulk perry pears)	Rate varies depending on price and date	8.0% (01 JAN - 31 JAN), 4.0% (01 FEB - 31 MAR), 0% (01 APR - 31 JUL), 10.0% (01 AUG - 31 DEC)
08101000	Fresh strawberries	11.2% (1 Jan-30 Apr, 1 Aug-31 Dec) 12.8% (1 May-31 Jul), minimum €2.4/100kg	10.0%
08104050	Fresh cranberries and blueberries	3.2%	2.0%
20	Processed vegetables, fruit and nuts or other parts of plants
20021010	Peeled tomatoes, prepared or preserved	14.4%	14.0%
20055100	Shelled beans, prepared or preserved, not frozen	17.6%	16.0%
20091200	Orange juice, Brix value <=20	12.2%	12.0%
20091919	Orange juice, Brix value >67, value >=€30/100kg	33.6%	30.0%
20091998	Orange juice, Brix value 20-67, value>=€30/100kg	12.2%	12.0%

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