Not much to discuss here from a customs point of view?
In the EU tariff mushrooms are classified under:
06 Live trees and
other plants; bulbs, roots and the like; cut flowers and ornamental foliage
02 Other live plants (including their roots), cuttings and slips; mushroom
spawn
07 Edible vegetables and certain roots and tubers
09 Other vegetables, fresh or chilled
Mushrooms and truffles
Mushrooms
Flap mushrooms
Cultivated mushrooms
10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen
Mushrooms
11 Vegetables provisionally preserved (for example, by sulphur dioxide gas,
in brine, in sulphur water or in other preservative solutions), but unsuitable
in that state for immediate consumption
Mushrooms of the genus Agaricus
Mushrooms
Mushrooms,
excluding mushrooms of the genera Agaricus, Calocybe, Clitocybe, Lepista,
Leucoagaricus, Leucopaxillus, Lyophyllum and Tricholoma, provisionally
preserved in brine, in sulphur water, or in other preservative solutions, but
unsuitable in that state for immediate consumption, for the food-canning
industry
Mushrooms and
truffles
12 Dried vegetables, whole, cut, sliced, broken or in powder, but not
further prepared
Mushrooms, dried, whole or in identifiable slices or pieces, for treatment
other than simple repacking for retail sale
Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and
truffles
Mushrooms of the genus Agaricus
20 Preparations of vegetables, fruit, nuts or other parts of plants
01 Vegetables, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid
Mushrooms
03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar
or acetic acid
Mushrooms
