New search change query ›

HS heading: 0805

Citrus fruit, fresh or dried

CN hierarchy: 08

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Out of scope of EUDR
Duty
unknown – look up in Tulltaxan(opens on tullverket.se)
Next
Customs declaration
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 08 — Chapter 8 - edible fruit and nuts; peel of citrus fruit or melons

EU Cellar CN2026 · Updated 2026-05-13 14:50

0805 Citrus fruit, fresh or dried

Why this?
  • CHAPTER_NOTE_8_1 Chapter note

    1This chapter does not cover inedible nuts or fruits.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_8_2 Chapter note

    2Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_8_3 Chapter note

    Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:(

    • a) for additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),(
    • b) to improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),provided that they retain the character of dried fruit or dried nuts.
    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-07-01

Third-country duty
Duty rate unknown — verify in Tulltaxan

The duty rate could not be determined automatically. Look up in Tulltaxan ↗

Tariff preferences
Tullverket
No preferences registered
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
No other restrictions registered
VAT
Skatteverket
6 % foodstuffs — temporarily reduced 2026-04-01 – 2027-12-31, then 12 %
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 200 measures in force. — list is capped; query a more specific CN code for the full result.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 0805 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources