HS 0805Agriculture

Mandarins & Clementines - HS 0805 classification, duty and landed cost

Mandarins & Clementines moves through customs under HS heading 0805. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.

Reviewed against WCO HS · WTO IDB · National customs schedules2 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
0805.21	Mandarins, fresh or dried

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	0% - 15% CAP tariffs; TRQs and entry-price system apply on many lines.
United States	0% - 15% USDA APHIS phytosanitary controls; GSP for eligible origins.
China	3% - 25% Plus 9% - 13% VAT; state licensing on some staples.
India	10% - 40% BCD + 5% - 18% GST; MSP interventions on staples.
UAE	0% - 5% GCC common external tariff; 5% VAT (many food staples zero-rated).

Worked landed-cost example

20 MT of Mandarins & Clementines at FOB USD 800 per MT, sea freight to a representative port of discharge.

FOB valueUSD 16,000

Freight + insuranceUSD 1,040

CIF valueUSD 17,040

Import duty @ ~8% (indicative for Agriculture)USD 1,363

VAT / GST @ ~5% on CIF+dutyUSD 920

Landed cost ≈ USD 19,323 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· Phytosanitary certificate from origin NPPO under IPPC ISPM 12.
· Fumigation certificate (Methyl Bromide / Phosphine) where required by destination.
· Non-GMO / GMO status declaration for select destinations (EU, India).

Top exporting countries

· Spain
· China
· Morocco
· Turkey
· South Africa

Frequently asked questions

What HS heading covers Mandarins & Clementines?

Mandarins & Clementines is typically classified under HS 0805.21. Always confirm the 8- to 10-digit statistical suffix with your destination customs.

What documents do buyers usually ask for on Mandarins & Clementines?

Commercial invoice, packing list, bill of lading, phytosanitary certificate, certificate of origin, fumigation certificate and third-party inspection (SGS / Bureau Veritas / Intertek) at loading.

Is Mandarins & Clementines shipped in bulk or bagged?

Both. Large-volume routes ship in bulk vessels; branded and premium origins usually ship in 25/50 kg bags or 1 MT jumbo bags in 20' containers.

How does moisture affect the settlement of Mandarins & Clementines?

Trade contracts fix a moisture basis (often 12-14%). Any excess is deducted from paid weight using an agreed schedule; extreme moisture can trigger rejection.

What Incoterm is standard for Mandarins & Clementines?

Bulk shipments trade CFR / CIF port of destination; container shipments trade FOB or CIF port. FCA / DAP are common for high-value packed origins moving by truck or rail.