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07Chapter

12Heading

32Subheading

00CN

90TARIC

Other

VEGETABLE PRODUCTS > EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS > Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared > Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles > Wood ears (Auricularia spp.) > Other

Declarable

Hierarchy

02Section II — VEGETABLE PRODUCTS

0700000000EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

0712000000Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

0712310000Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles

0712320000Wood ears (Auricularia spp.)

0712320010Mushrooms, excluding mushrooms of the genus Agaricus, dried, whole or in identifiable slices or pieces, for treatment other than simple repacking for retail sale

0712320090Other

Duties & Measures

Third Country Duty12.800 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

12.800 %

Preferential rates(52)

+42

Preferential rates - 52 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-12.8 pp	-12.8 pp	—	1
CARIFORUM1033 0.000 %-12.8 ppEU-CARIFORUM EPA	-12.8 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-12.8 ppESA Interim EPA	-12.8 pp	ESA Interim EPA
SADC EPA1035 0.000 %-12.8 ppSADC EPA	-12.8 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 %-12.8 pp	-12.8 pp	—
GSP-EBA2005 0.000 %-12.8 ppEverything But Arms	-12.8 pp	Everything But Arms
GSP+2027 0.000 %-12.8 ppGSP+ Enhanced Arrangement	-12.8 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-12.8 ppOverseas Association Decision	-12.8 pp	Overseas Association Decision

Additional duties(3)

inherited from 0712000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:BY(Belarus)RU(Russia)

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)

inherited from 0712320000

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: 2005-01-01

Description & Classification

Common misclassifications

0712320010: dried mushrooms, excluding Agaricus mushrooms, intended for treatment other than simple repacking for retail sale

Classification tips

dried wood ears of the genus Auricularia

Sample products

Dried wood ears (Auricularia spp.), whole, not further prepared

Regulatory notes

NENC0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared Substances are not included in this heading which, in their dried form, are not used as vegetables but are used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes (heading 1211 ). ►M36 Heat treatment with the aim of reducing microorganisms (e.g. with hot steam) on the product surface is allowed in this heading, provided that the products retain the character of dried vegetables, not further prepared. ◄

Chapter noteChapter 07 — Edible vegetables and certain roots and tubers

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).

Non-preferential origin

split_heading

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

As specified for split headings

specific

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

As specified for split headings

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 Other (0712320090)?

The third country duty (erga omnes) for Other is 12.800 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (0712320090)?

Yes, 51 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 Other (0712320090)?

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

How many BTIs (Binding Tariff Information) exist for Other (0712320090)?

7 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 0712320090?

TARIC code 0712320090 (Other) covers the following products: Dried wood ears (Auricularia spp.), whole, not further prepared, Dried Auricularia, cut into pieces, not further prepared.

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

0712000000Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

0712310000Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles

0712320000Wood ears (Auricularia spp.)

0712320010Mushrooms, excluding mushrooms of the genus Agaricus, dried, whole or in identifiable slices or pieces, for treatment other than simple repacking for retail sale

0712320090Other

Duties & Measures

Third Country Duty12.800 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

12.800 %

Preferential rates(52)

+42

Preferential rates - 52 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-12.8 pp	-12.8 pp	—	1
CARIFORUM1033 0.000 %-12.8 ppEU-CARIFORUM EPA	-12.8 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-12.8 ppESA Interim EPA	-12.8 pp	ESA Interim EPA
SADC EPA1035 0.000 %-12.8 ppSADC EPA	-12.8 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 %-12.8 pp	-12.8 pp	—
GSP-EBA2005 0.000 %-12.8 ppEverything But Arms	-12.8 pp	Everything But Arms
GSP+2027 0.000 %-12.8 ppGSP+ Enhanced Arrangement	-12.8 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-12.8 ppOverseas Association Decision	-12.8 pp	Overseas Association Decision

Additional duties(3)

inherited from 0712000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:BY(Belarus)RU(Russia)

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)

inherited from 0712320000

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: 2005-01-01

Trade Statistics

Description & Classification

Common misclassifications

0712320010: dried mushrooms, excluding Agaricus mushrooms, intended for treatment other than simple repacking for retail sale

Classification tips

dried wood ears of the genus Auricularia

Sample products

Dried wood ears (Auricularia spp.), whole, not further prepared

Associated BTIs

See all BTIs (7)

Regulatory notes

NENC0712

Chapter noteChapter 07 — Edible vegetables and certain roots and tubers

Non-preferential origin

split_heading

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

As specified for split headings

specific

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

As specified for split headings

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 Other (0712320090)?

The third country duty (erga omnes) for Other is 12.800 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (0712320090)?

Yes, 51 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 Other (0712320090)?

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

How many BTIs (Binding Tariff Information) exist for Other (0712320090)?

7 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 0712320090?

TARIC code 0712320090 (Other) covers the following products: Dried wood ears (Auricularia spp.), whole, not further prepared, Dried Auricularia, cut into pieces, not further prepared.

Help

Need help?

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

Keywords

wood ears · Auricularia · dried Auricularia · wood ears (Auricularia spp.) · dried · whole, cut, sliced, in powder or otherwise broken · not further prepared

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.

What are the non-preferential origin rules for Other (0712320090)?

Non-preferential origin rules for Other 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.

Can TARIC code 0712320090 be used on a customs declaration?

Yes, TARIC code 0712320090 (Other) is a declarable code. It can be used directly on EU customs import and export declarations (Single Administrative Document).

Trade Statistics

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€7.76/kg

Export €/kg

€12.19/kg

Market concentration (HHI)

8,321

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€24.4M	3.1Mt	€7.99/kg	90.9%
2	🇻🇳 Vietnam	€2.1M	389Kt	€5.38/kg	7.8%
3	🇨🇱 Chile	€183K	6Kt	€29.15/kg	0.7%
4	🇮🇷 Iran	€97K	610	€159.28/kg	0.4%
5	🇹🇭 Thailand	€57K	6Kt	€9.91/kg	0.2%
6	🇹🇷 Turkey	€19K	400	€48.00/kg	0.1%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇭 Switzerland	€477K	42Kt	€11.24/kg	38.5%
2	🇯🇵 Japan	€195K	3Kt	€66.58/kg	15.7%
3	🇺🇸 United States	€188K	52Kt	€3.64/kg	15.2%
4	🇩🇴 DO	€158K	4Kt	€36.88/kg	12.8%
5	🇨🇳 China	€116K	10Kt	€11.20/kg	9.4%
6	🇬🇧 United Kingdom	€58K	2Kt	€24.86/kg	4.7%
7	🇽🇸 XS	€47K	1Kt	€41.94/kg	3.8%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€7.76/kg

Export €/kg

€12.19/kg

Market concentration (HHI)

8,321

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€24.4M	3.1Mt	€7.99/kg	90.9%
2	🇻🇳 Vietnam	€2.1M	389Kt	€5.38/kg	7.8%
3	🇨🇱 Chile	€183K	6Kt	€29.15/kg	0.7%
4	🇮🇷 Iran	€97K	610	€159.28/kg	0.4%
5	🇹🇭 Thailand	€57K	6Kt	€9.91/kg	0.2%
6	🇹🇷 Turkey	€19K	400	€48.00/kg	0.1%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇭 Switzerland	€477K	42Kt	€11.24/kg	38.5%
2	🇯🇵 Japan	€195K	3Kt	€66.58/kg	15.7%
3	🇺🇸 United States	€188K	52Kt	€3.64/kg	15.2%
4	🇩🇴 DO	€158K	4Kt	€36.88/kg	12.8%
5	🇨🇳 China	€116K	10Kt	€11.20/kg	9.4%
6	🇬🇧 United Kingdom	€58K	2Kt	€24.86/kg	4.7%
7	🇽🇸 XS	€47K	1Kt	€41.94/kg	3.8%

EU Member States

EU ImportersEU Exporters

View full analysis