{
  "summary": "The European Union tariff splits HS 0209.10 (pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked, of pigs) into 3 national lines: 0209 10 11 00 (fresh, chilled, frozen, salted or in brine), 0209 10 19 00 (dried or smoked) and 0209 10 90 00 (pig fat, other than that of subheading 0209 10 11 or 0209 10 19). The general (MFN) duty differs by line: 21.400 EUR DTN on 0209 10 11 00, 23.600 EUR DTN on 0209 10 19 00 and 12.900 EUR DTN on 0209 10 90 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "0209.10",
      "source": null,
      "url": "https://border.bot/hs-codes/020910"
    },
    {
      "label": "National lines",
      "value": "3",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "02: Meat and edible meat offal",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 0209.10?",
      "answer": "The European Union tariff splits HS 0209.10 (pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked, of pigs) into 3 national lines: 0209 10 11 00 (fresh, chilled, frozen, salted or in brine), 0209 10 19 00 (dried or smoked) and 0209 10 90 00 (pig fat, other than that of subheading 0209 10 11 or 0209 10 19)."
    },
    {
      "question": "What is the duty on HS 0209.10 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 21.400 EUR DTN on 0209 10 11 00, 23.600 EUR DTN on 0209 10 19 00 and 12.900 EUR DTN on 0209 10 90 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 0209.10",
      "text": [
        "The European Union tariff splits HS 0209.10 (pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked, of pigs) into 3 national lines: 0209 10 11 00 (fresh, chilled, frozen, salted or in brine), 0209 10 19 00 (dried or smoked) and 0209 10 90 00 (pig fat, other than that of subheading 0209 10 11 or 0209 10 19).",
        "The general (MFN) duty differs by line: 21.400 EUR DTN on 0209 10 11 00, 23.600 EUR DTN on 0209 10 19 00 and 12.900 EUR DTN on 0209 10 90 00."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "The European Union charges VAT on imports at a standard rate of 21%.",
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 0209.10 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
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      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "schedule": {
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      "name": "European Union",
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    "borrowed": false,
    "localTaxes": [
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        "rate": 21,
        "rateType": "percent",
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        "scope": [],
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        "startDate": null,
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    ],
    "localDeminimis": [
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        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
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    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
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      "code": "02",
      "description": "Meat and edible meat offal"
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    "heading": {
      "code": "0209",
      "description": "Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked"
    },
    "subheading": {
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          "endDate": null,
          "unit": null
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        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
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                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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                "code": "CA",
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                "label": "Fiji"
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                "label": "United Kingdom"
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                "label": "Georgia"
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                "label": "Peru"
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              {
                "code": "PG",
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                "code": "PS",
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                "label": "Canada"
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                "label": "Colombia"
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                "label": "Peru"
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                "label": "Solomon Islands"
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                "label": "Singapore"
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                "label": "San Marino"
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                "label": "Ukraine"
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                "label": "Vietnam"
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                "label": "Samoa"
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                "label": "Kosovo"
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                "label": "Central America"
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            "origins": [
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            "dutyText": "17.700 EUR DTN",
            "origins": [
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                "code": "CL",
                "label": "Chile"
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        "description": "Pig fat, other than that of subheading 0209 10 11 or 0209 10 19",
        "levels": [
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        "english": null,
        "keywords": [],
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        "general": {
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          "dutyText": "12.900 EUR DTN",
          "startDate": "2012-01-01",
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        "preferences": [
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            "dutyText": "0.000 %",
            "origins": [
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                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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