Tariff classification of edible vegetables, roots and tubers according to genus, state and intended use
The edible vegetables and roots covered in this chapter are classified according to:
- their genus, or plant family - for example brassicas such as broccoli and cabbage
- their state - they may be fresh, chilled, frozen, dried or provisionally preserved
- their intended use - for example products intended for animal fodder and herbs for pharmaceutical or similar purposes are covered elsewhere
This guide will help you classify edible vegetables, and certain roots and tubers correctly for the purposes of the Integrated Tariff of the United Kingdom (the Tariff).
Find commodity codes and other measures applying to imports and exports by accessing our online UK Trade Tariff tool.
Quick reference table for heading codes
|Broccoli, Brussels sprouts||0704|
|Cabbages, cauliflowers, kohlrabi and similar edible brassicas||0704|
|Carrots, turnips, salad beetroot, radishes and similar edible roots||0706|
|Cucumbers and gherkins||0707|
|Dasheens (or taro) fresh or dried||0714|
|Dried leguminous vegetables such as peas, beans and lentils||0713|
|Dried leguminous vegetables for sowing||0713|
|Kidney beans, dried||0713|
|Lettuce and chicory||0705|
|Manioc (or cassava), sago pith||0714|
|Molochia (spinach-like plant)||0709|
|Onions, shallots, garlic and leeks||0703|
|Provisionally preserved vegetables (unsuitable for immediate consumption)||0711|
|Root brassicas such as turnips||0706|
|Sweet potatoes and similar starchy roots and tubers||0714|
For detailed information on this sector, read the guide on food and drink.
Defining edible vegetables and certain roots and tubers
When you’re classifying vegetable products for the purposes of the Tariff you may come across certain terms and abbreviations. Some common examples are listed below:
Common terms used
- Alliaceous vegetables - vegetables that belong to the Allium plant family (see below).
- Allium - vegetables in the Allium family which include onions, shallots, leeks and garlic.
- Brassica - vegetables in the brassica family which include cabbages, kale, brussels sprouts and cauliflowers.
- Genus - group of similar plant types. The term forms the first part of the plant’s Latin or botanical name.
- Genera - plural of genus.
- HS - Harmonised System that classifies commodities under different codes so that the correct duties and controls are applied to imports and exports.
- HSENs - Harmonised System Explanatory Notes. These give useful guidance about the scope of the Tariff chapters, headings and subheadings.
- Leguminous vegetables - vegetables that belong to the Leguminosae plant family (see below).
- Leguminosae - vegetables in the Leguminosae family groupings include peas (pisum), beans (phaseolus and vigna) and lentils (lens).
- Species - subdivision of a plant family or genus. It forms the second part of the Latin or botanical name.
- Var. - variety. This indicates a subdivision of a species.
Classifying frozen vegetables
Frozen vegetables are classified under heading code 0710. They can be either uncooked, or cooked by steaming or boiling in water before being frozen.
Frozen vegetables must be maintained at a temperature of no more than -12°C. This must be consistent throughout the product, to make sure it’s thoroughly frozen right the way through.
If a frozen product isn’t frozen down to -12°C then it can’t be classified under heading code 0710. It must be classified as fresh or chilled. In particular, products described as ‘frozen garlic’ must be classified under heading code 0703 (fresh or chilled) if they do not meet the freezing temperature requirement.
As well as the types of vegetable specifically listed under subheading codes 0710 10 to 0710 90, the following are also classified under heading code 0710, if frozen to the required temperature:
- marrows and pumpkins
- fennel and cress
- certain herbs, such as parsley and chervil
Classifying roots and tubers
Certain roots and tubers with a high starch or inulin content are classified under heading code 0714. (Inulin is a naturally occurring carbohydrate that is extracted from certain roots). Products that are classified under this heading include:
- manioc (or cassava)
- sweet potatoes
- jerusalem artichokes
- salep (flour made from the dried roots of orchids)
- sago pith
These products may be with or without skin. They can be fresh, chilled, frozen or dried, and may be whole, sliced or in pellet form. Subheading code 0714 10 00 91 covers pellets of manioc flour and meal. When dispersed in water, at least 95 per cent by weight of the pellet - calculated on the dry matter - must pass through a woven metal wire cloth sieve with a mesh size of 2 millimetres.
Chinese water chestnuts
Heading code 0714 also covers Chinese water chestnuts (tuberous roots of Eleocharis dulcis or Eleocharis tuberosa). Although they don’t have a high starch content, they are included here because of their high inulin content. But the Caltrop variety of water chestnuts (nut-like fruit of Trapa natans) is classified as nuts in Chapter 8 under heading code 0802.
Classifying leguminous vegetables
Leguminous vegetables are classified under heading code 0708 if they’re fresh or chilled, and under heading code 0713 if they’re dried. Dried products are included whether they’re intended for food use or for sowing.
Leguminous vegetables classified under these headings include:
- peas (pisum sativum)
- beans (vigna, phaseolus species)
- broad beans and horse beans (vicia faba)
- chickpeas (garbanzos)
- lentils (lens)
Some legumes aren’t covered in Chapter 7 and are classified elsewhere. For example, soya beans are classified in Chapter 12 under heading code 1201. Locust beans are classified in the same chapter, under heading code 1212.
Classifying provisionally preserved vegetables
Provisionally preserved vegetables are classified under heading code 0711. They must not be suitable for eating immediately. They’re generally packed in casks or barrels and are raw ingredients that have been provisionally preserved for transport and storage before being used in food manufacturing. They must stay in that state and remain unsuitable for immediate consumption.
So vegetables such as olives or gherkins that have been pickled in brine or vinegar and can be eaten straight from the jar are not provisionally preserved and are classified elsewhere. If they can be eaten with no further treatment or processing they’re classified in Chapter 20 under heading codes 2001, 2002, 2003 or 2005.
Classifying herbs and spices
There is no single classification in the Tariff for herbs. They can be covered in Chapter 7, Chapter 9 or Chapter 12, depending on their purpose and on the part of the plant they come from. For example, leaves are classified in a different chapter from seeds.
Some herbs are classified as vegetables and are covered under heading codes 0709 to 0712 in chapter 7. They include:
- coriander leaves
- dill leaves
- sweet marjoram
Some herbs are classified as spices and are covered in Chapter 9. These include:
- bay leaves
- dill seed
- coriander seed
- cumin seed
Chapter 12 covers herbs that are classified under heading code 1211 as types of plant used in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes. These include:
- ginseng roots
- wild marjoram (oregano)
Many of these herbs are also used in cooking, but they can never be classified in Chapter 7 as vegetables. They must always be classified under heading code 1211.
Classifications and Latin names for edible vegetables
|Common Name||Alternatives||Latin Name||Heading Code|
|Artichoke - globe||Cynara cardunculus var.scolymus||0709 10|
|Artichoke - Japanese or Chinese||Crosnes, Chorogi||Stachys affinis||0706 90|
|Artichoke - Jerusalem||Girasole||Helianthus tuberose||0714 90|
|Aubergine||Eggplant, Brindjal, Bringal||Solanum melongena||0709 or 0710|
|Bamboo shoot||Bambusa vulgaris, Phyllostachys edulis||0709 90|
|Bean shoot||Bean sprout (soy bean), Mung bean||Glycine max, Vigna radiata||0709 90|
|Broccoli - sprouting||Calabrese||Brassica oleracea||0704 90|
|Broccoli - headed||Brassica oleracea||0704 10|
|Chard||White beet, Spinach beet, Silver beet, Leaf beet, Seakale beet||Beta vulgaris||0709 90|
|Chayote||Chow chow||Sechium edule||0709 90|
|Chervil (other than rooted)||Antriscus cerefolium||0709 90|
|Chervil (rooted)||Chaerophyllum||0706 90|
|Chinese cabbage||Pak-choi||Brassica chinensis||0704 90|
|Chinese water chestnuts||Pi-tsi||Eleocharis dulcis and Eleocharis tuberosa||0714 90|
|Cocoyam - new||Tannia, Yautia||Xanthosoma sagitiifolium||0714 90|
|Crow garlic||Wild leek||Allium ampeloprasum||0703 90|
|Dasheen||Eddo, Taro, Elephant’s ear, Old cocoyam||Colocasia esculenta, Colocasia antiquorum||0714 90|
|Dolichos||Hyacynth bean, Bonavist bean, Lalab, Lubia||Dolichos lablab||0708 90|
|Endive||Curly chicory||Cichorium endivia var. crispa||0705 29|
|Lotus root||Nelumbium nuciferum||0714 90|
|Marjoram - sweet (dried)||Origanum majorana, Majorana hortensis||0712 90|
|Marjoram - sweet (fresh)||Origanum majorana, Majorana hortensis||0709 90|
|Marrows (vegetable)||Cucurbita pepo var. medullosa||0709 90|
|Mustard green||Pak-choi, Boy-choi||Brassica chinensis||0704 90|
|Okra||Ladies fingers, Gumbo, Okro, Bindi||Hibiscus esculentus||0709 90|
|Orache||Garden spinach||Atriplex hortensis||0709 70|
|Oxalis - notched||Oxalis crenata||0709 90|
|Pak-choi||Chinese cabbage||Brassica chinensis||0709 90|
|Parsley (not rooted)||Petroselinum crispum||0709 90|
|Parsley (turnip rooted)||Hamburgh parsley||Petroselinum crispum var. tuberosa||0709 90|
|Parsnip||Pastinaca sativa||0706 90|
|Patience||Spinach-dock||Rumex patienta||0709 90|
|Pe-Tsai||Wong Bok, Chihli||Brassica pekinensis||0704 90|
|Pumpkin||Curcurbita pepo||0709 90|
|Purslain (common)||Purslane||Portulacea||0709 90|
|Rocambole||Sand leek||Allium scorodoprasum||0703 90|
|Rhubarb||Rheum rhabarbarum||0709 90|
|Salsify||Vegetable oyster, Oyster plant||Tragopogon porrifolius||0706 90|
|Savory||Winter savory, Summer savory||Satereja montana, Satereja hortensis||0709 90|
|Savoy cabbage||Brassica oleracea var. sabauda||0704 90|
|Scorznera||Black salsify||Scorzonera hispanica||0706 90|
|Seakale||Crambe matitima||0709 90|
|Skirret||Sium sisarum||0709 90|
|Sorrel||Rumex acetosa||0709 90|
|Spring onion||Allium cepa||0703 10|
|Sweet potato||Ipomoea batatas||0714 20|
|Tarragon||artemisia dracunculus||0709 90|
|Watercress||Nasturtium officinale, Nasturtium microphyllum||0709 90|
|Yam||Dioscorea (various)||0714 90|
|Zucchini||Courgette||Curcurbita pepo var. medullosa||0709 90|
HMRC Tariff Classification Service Enquiry Line 01702 366 077