Hierarchy

02Section II — VEGETABLE PRODUCTS

0700000000EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

0710000000Vegetables (uncooked or cooked by steaming or boiling in water), frozen

0710800000Other vegetables

1 other codes

0710801000Olives

0710805100Fruits of the genus Capsicum or of the genus Pimenta

0710806100Mushrooms

3 other codes

Duties & Measures

Third Country Duty14.400 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

14.400 %

Footnotes

TN107Products consigned from the following countries shall fall under the provisions of Commission Implementing Regulation (EU) 2020/1158 of 5 August 2020 on the conditions governing imports of food and feed originating in third countries following the accident at the Chernobyl nuclear power station: Albania, Belarus, Bosnia and Herzegovina, Kosovo, North Macedonia, Moldova, Montenegro, Russia, Serbia, Switzerland, Türkiye, Ukraine, United Kingdom of Great Britain excluding Northern Ireland.

Preferential rates(53)

+43

Preferential rates - 53 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-14.4 pp	-14.4 pp	—	1
CARIFORUM1033 0.000 %-14.4 ppEU-CARIFORUM EPA	-14.4 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-14.4 ppESA Interim EPA	-14.4 pp	ESA Interim EPA
SADC EPA1035 0.000 %-14.4 ppSADC EPA	-14.4 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-14.4 pp	-14.4 pp	—
GSP-EBA2005 0.000 %-14.4 ppEverything But Arms	-14.4 pp	Everything But Arms
GSP+2027 0.000 %-14.4 ppGSP+ Enhanced Arrangement	-14.4 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-14.4 ppOverseas Association Decision	-14.4 pp	Overseas Association Decision

Additional duties(3)

inherited from 0710000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 0700000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Entry into free circulation (feed & food restriction)(1)

Chernobyl restriction countries2038

Regulation 0256/242024-02-07

3 certificate(s) required

C678Other certificates

Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y854Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158.

Y855Particular provisions

Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 (Chernobyl accident).

Import/export not allowed after control

CD760The release for free circulation shall be subject to the presentation of a duly finalised Common Health Entry Document (CHED), as provided for in Article 57(2)(b) of Regulation (EU) 2017/625, which confirms that the consignment is in compliance with the applicable rules referred to in Article 1(2) of that Regulation.

TM966According to Article 1(2) of Commission Implementing Regulation (EU) 2020/1158: This Regulation shall not apply to the following categories of consignments of the products, unless their gross weight exceeds 10|kg of fresh product or 2|kg of dry product: (a) consignments sent as trade samples, laboratory samples or as display items for exhibitions, which are not intended to be placed on the market; (b) consignments which form part of passengers’ personal luggage and are intended for personal consumption or use; (c) non-commercial consignments sent to natural persons which are not intended to be placed on the market; (d) consignments intended for scientific purposes. In case of doubt on the intended use of the products referred to in points (b) and (c), the burden of proof lies with the owner of the personal luggage and with the recipient of the consignment, respectively.

Import control(2)

inherited from 0700000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -organic products(1)

inherited from 0700000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)CH(Switzerland)LI(Liechtenstein)NO(Norway)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Import prohibition(1)

inherited from 0700000000

North Korea

—Regulation 0285/182018-02-28

TM883Goods from the Annex XIg of Regulation (EU) 2018/285 (Food and agricultural products)

Start date: 1996-01-01

Description & Classification

Sample products

Frozen mushrooms of the genus Agaricus, uncookedFrozen mushrooms of the genus Agaricus, cooked by boiling in water

Synonyms

button mushroom, cultivated Agaricus mushroom, Agaricus mushroom

Keywords

button mushroom · cultivated Agaricus mushroom · Agaricus mushroom · genus Agaricus · frozen · uncooked or cooked by steaming or boiling in water

Regulatory notes

NENC0710

Vegetables (uncooked, or cooked by steaming or boiling in water), frozen The expression ‘frozen’ as defined in the HS General Explanatory Note to this chapter, third paragraph, is also to be seen by the criteria set out in the judgment of the Court of Justice of the European Union in Case 120/75. By analogy, following the Court's interpretation of these criteria in its judgment in Case C-423/09, the process of freezing must give rise to substantial and irreversible changes, with the result that the product is no longer in its natural state. Therefore, products are ‘frozen’ when the products which are subjected to the freezing processes undergo certain irreversible changes as a result of this very process, in particular to the structure of the cells, with the result that these products are no longer in their natural state, even after they have started to thaw or have thawed out completely.

Chapter note

Non-preferential origin

specific

Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

The origin of the goods of this heading shall be the country where they are obtained in their natural or unprocessed state.

specific

Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

The origin of the goods of this heading shall be the country where they are obtained in their natural or unprocessed state.

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Mushrooms (0710806100)?

The third country duty (erga omnes) for Mushrooms is 14.400 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Mushrooms (0710806100)?

Yes, 52 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Mushrooms (0710806100)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 0710806100?

TARIC code 0710806100 (Mushrooms) covers the following products: Frozen mushrooms of the genus Agaricus, uncooked, Frozen mushrooms of the genus Agaricus, cooked by boiling in water.

What are the non-preferential origin rules for Mushrooms (0710806100)?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

02Section II — VEGETABLE PRODUCTS

0700000000EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

0710000000Vegetables (uncooked or cooked by steaming or boiling in water), frozen

0710800000Other vegetables

1 other codes

0710801000Olives

0710805100Fruits of the genus Capsicum or of the genus Pimenta

0710806100Mushrooms

3 other codes

Duties & Measures

Third Country Duty14.400 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

14.400 %

Footnotes

Preferential rates(53)

+43

Preferential rates - 53 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-14.4 pp	-14.4 pp	—	1
CARIFORUM1033 0.000 %-14.4 ppEU-CARIFORUM EPA	-14.4 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-14.4 ppESA Interim EPA	-14.4 pp	ESA Interim EPA
SADC EPA1035 0.000 %-14.4 ppSADC EPA	-14.4 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-14.4 pp	-14.4 pp	—
GSP-EBA2005 0.000 %-14.4 ppEverything But Arms	-14.4 pp	Everything But Arms
GSP+2027 0.000 %-14.4 ppGSP+ Enhanced Arrangement	-14.4 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-14.4 ppOverseas Association Decision	-14.4 pp	Overseas Association Decision

Additional duties(3)

inherited from 0710000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 0700000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Entry into free circulation (feed & food restriction)(1)

Chernobyl restriction countries2038

Regulation 0256/242024-02-07

3 certificate(s) required

C678Other certificates

Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y854Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158.

Y855Particular provisions

Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 (Chernobyl accident).

Import/export not allowed after control

Import control(2)

inherited from 0700000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -organic products(1)

inherited from 0700000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)CH(Switzerland)LI(Liechtenstein)NO(Norway)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

Import prohibition(1)

inherited from 0700000000

North Korea

—Regulation 0285/182018-02-28

TM883Goods from the Annex XIg of Regulation (EU) 2018/285 (Food and agricultural products)

Start date: 1996-01-01

Trade Statistics

Description & Classification

Sample products

Frozen mushrooms of the genus Agaricus, uncookedFrozen mushrooms of the genus Agaricus, cooked by boiling in water

Synonyms

button mushroom, cultivated Agaricus mushroom, Agaricus mushroom

Keywords

button mushroom · cultivated Agaricus mushroom · Agaricus mushroom · genus Agaricus · frozen · uncooked or cooked by steaming or boiling in water

Regulatory notes

NENC0710

Chapter note

Non-preferential origin

specific

Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

The origin of the goods of this heading shall be the country where they are obtained in their natural or unprocessed state.

specific

Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

The origin of the goods of this heading shall be the country where they are obtained in their natural or unprocessed state.

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Mushrooms (0710806100)?

The third country duty (erga omnes) for Mushrooms is 14.400 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Mushrooms (0710806100)?

Yes, 52 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Mushrooms (0710806100)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 0710806100?

TARIC code 0710806100 (Mushrooms) covers the following products: Frozen mushrooms of the genus Agaricus, uncooked, Frozen mushrooms of the genus Agaricus, cooked by boiling in water.

What are the non-preferential origin rules for Mushrooms (0710806100)?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

1. This chapter does not cover forage products of heading 1214. 2. In headings 0709, 0710, 0711 and 0712 the word 'vegetables' includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). 3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than: (a) dried leguminous vegetables, shelled (heading 0713); (b) sweet corn in the forms specified in headings 1102 to 1104; (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105); (d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).

Section noteNotes to Section II — Vegetable products

1. In this Section the term 'pellets' means products which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight.

Non-preferential origin rules for Mushrooms are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Trade Statistics

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€1.50/kg

Export €/kg

€1.19/kg

Market concentration (HHI)

2,364

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇽🇸 XS	€1.8M	2.1Mt	€0.8466/kg	35.4%
2	🇨🇳 China	€1.1M	695Kt	€1.58/kg	21.6%
3	🇽🇰 Kosovo	€937K	163Kt	€5.75/kg	18.4%
4	🇬🇧 United Kingdom	€836K	475Kt	€1.76/kg	16.4%
5	🇲🇰 North Macedonia	€316K	47Kt	€6.79/kg	6.2%
6	🇺🇦 Ukraine	€68K	16Kt	€4.28/kg	1.3%
7	🇨🇦 Canada	€40K	15Kt	€2.62/kg	0.8%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€66.2M	58.2Mt	€1.14/kg	57.2%
2	🇬🇧 United Kingdom	€32.5M	28.0Mt	€1.16/kg	28.0%
3	🇨🇦 Canada	€7.5M	5.8Mt	€1.30/kg	6.5%
4	🇯🇵 Japan	€4.8M	3.1Mt	€1.53/kg	4.1%
5	🇦🇺 Australia	€4.8M	3.5Mt	€1.38/kg	4.1%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€1.50/kg

Export €/kg

€1.19/kg

Market concentration (HHI)

2,364

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇽🇸 XS	€1.8M	2.1Mt	€0.8466/kg	35.4%
2	🇨🇳 China	€1.1M	695Kt	€1.58/kg	21.6%
3	🇽🇰 Kosovo	€937K	163Kt	€5.75/kg	18.4%
4	🇬🇧 United Kingdom	€836K	475Kt	€1.76/kg	16.4%
5	🇲🇰 North Macedonia	€316K	47Kt	€6.79/kg	6.2%
6	🇺🇦 Ukraine	€68K	16Kt	€4.28/kg	1.3%
7	🇨🇦 Canada	€40K	15Kt	€2.62/kg	0.8%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€66.2M	58.2Mt	€1.14/kg	57.2%
2	🇬🇧 United Kingdom	€32.5M	28.0Mt	€1.16/kg	28.0%
3	🇨🇦 Canada	€7.5M	5.8Mt	€1.30/kg	6.5%
4	🇯🇵 Japan	€4.8M	3.1Mt	€1.53/kg	4.1%
5	🇦🇺 Australia	€4.8M	3.5Mt	€1.38/kg	4.1%

EU Member States

EU ImportersEU Exporters

View full analysis