HS 0805 · Fruit and nuts
Citrus fruit
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur citrus fruit is up to 11.2% today and reaches zero by 2036 (an entry price or similar component still applies on 8 lines); Brazil already charges no duty on EU citrus fruit.
Rates at a glance
Into the EU from Mercosur
11 tariff linesPreferential duty 2026
0–11.2%
Duty-free on all phased lines by
2036
Agreement base rate
1.5–12.8%
Applied MFN rate today
2.4–16%
Into Brazil from the EU
5 tariff linesPreferential duty 2026
0%
Duty-free on all phased lines by
No phase-out
Agreement base rate
10%
Applied MFN rate today
9%
Work out the duty on your shipment
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About this product
Oranges, lemons and mandarins are phased out by the EU over medium and long schedules. Brazil is the world's largest orange grower, though most of its crop goes into juice. Mercosur drops its duty on European citrus as soon as the agreement applies.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–11.2% | 1 / 11 |
| 2027 | 0–9.6% | 1 / 11 |
| 2028 | 0–8% | 1 / 11 |
| 2029 | 0–6.4% | 1 / 11 |
| 2030 | 0–4.8% | 1 / 11 |
| 2031 | 0–3.2% | 1 / 11 |
| 2032 | 0–1.6% | 1 / 11 |
| 2033 | 0% | 4 / 11 |
| 2034 | 0% | 4 / 11 |
| 2035 | 0% | 4 / 11 |
| 2036 | 0% | 11 / 11 |
Into Brazil from the EU
Nothing to phase out in this direction: every line is already duty-free, excluded or only covered by a quota.
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 10× 7
- 7× 3
- 0× 1
EU → Mercosur
- 0× 5
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 10% | 9%1 line has no single published rate | 0% | – | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 10% | 9%1 line has no single published rate | 0% | – | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 10% | 9%1 line has no single published rate | 0% | – | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 10% | 9%1 line has no single published rate | 0% | – | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 11 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0805 10 20 | Fresh sweet oranges | 10 | entry price | – | entry price | Freefrom 2036 |
| 0805 10 80 | Fresh or dried oranges (excl. fresh sweet oranges) | 10 | entry price | 16% | entry price | Freefrom 2036 |
| 0805 20 10 | Fresh or dried clementines | 10 | entry price | – | entry price | Freefrom 2036 |
| 0805 20 30 | Fresh or dried monreales and satsumas | 10 | entry price | – | entry price | Freefrom 2036 |
| 0805 20 50 | Fresh or dried mandarins and wilkings | 10 | entry price | – | entry price | Freefrom 2036 |
| 0805 20 70 | Fresh or dried tangerines | 10 | entry price | – | entry price | Freefrom 2036 |
| 0805 20 90 | Fresh or dried tangelos, ortaniques, malaquinas and similar citrus hybrids (excl. clementines, monreales, satsumas, mandarins, wilkings and tangerines) | 10 | entry price | – | entry price | Freefrom 2036 |
| 0805 40 00 | Fresh or dried grapefruit | 0 | 1.5% | 2.4% | Free | Free |
| 0805 50 10 | Fresh or dried lemons " Citrus limon , Citrus limonum " | 7 | entry price | entry price | entry price | Freefrom 2033 |
| 0805 50 90 | Fresh or dried limes " Citrus aurantifolia , Citrus latifolia " | 7 | 12.8% | 12.8% | 11.2% | Freefrom 2033 |
| 0805 90 00 | Fresh or dried citrus fruit (excl. oranges, lemons " Citrus limon , Citrus limonum ", limes " Citrus aurantifolia , Citrus latifolia ", grapefruit, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids) | 7 | 12.8% | 12.8% | 11.2% | Freefrom 2033 |
Into Brazil from the EU: 5 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0805 10 00 | Fresh/dried oranges | 0 | 10% | 9% | Free | Free |
| 0805 20 00 | Fres/dried mandarins (including tangerines/satsumas/clementines etc). | 0 | 10% | – | Free | Free |
| 0805 40 00 | Fresh/dried grapefruit | 0 | 10% | 9% | Free | Free |
| 0805 50 00 | Fresh/dried lemons and sweet oranges | 0 | 10% | 9% | Free | Free |
| 0805 90 00 | Other fresh/dried citrus fruit | 0 | 10% | 9% | Free | Free |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.