# European Union tariff lines under HS 0408.19

> The European Union tariff splits HS 0408.19 (egg yolks: Other) into 3 national lines: 0408 19 20 00 (unfit for human consumption), 0408 19 81 00 (liquid) and 0408 19 89 00 (other, including frozen). The general (MFN) duty differs by line: 0% on 0408 19 20 00, 62.000 EUR DTN on 0408 19 81 00 and 66.300 EUR DTN on 0408 19 89 00.

Source: https://border.bot/countries/european-union/hs-codes/040819
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 04](https://border.bot/countries/european-union/hs-codes/04) / [0408.19](https://border.bot/countries/european-union/hs-codes/040819)

## Key facts

- HS subheading: [0408.19](https://border.bot/hs-codes/040819)
- National lines: 3
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- Chapter: 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

## European Union lines under 0408.19

The European Union tariff splits HS 0408.19 (egg yolks: Other) into 3 national lines: 0408 19 20 00 (unfit for human consumption), 0408 19 81 00 (liquid) and 0408 19 89 00 (other, including frozen).

The general (MFN) duty differs by line: 0% on 0408 19 20 00, 62.000 EUR DTN on 0408 19 81 00 and 66.300 EUR DTN on 0408 19 89 00.

- [0408 19 20 00](https://border.bot/countries/european-union/hs-codes/0408192000) Egg yolks, Other, Unfit for human consumption. Duty (MFN): 0%
- [0408 19 81 00](https://border.bot/countries/european-union/hs-codes/0408198100) Egg yolks, Other, Other, Liquid. Duty (MFN): 62.000 EUR DTN
- [0408 19 89 00](https://border.bot/countries/european-union/hs-codes/0408198900) Egg yolks, Other, Other, Other, including frozen. Duty (MFN): 66.300 EUR DTN

## Import VAT and de minimis in the European Union

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.

## In other countries

National tariff lines under 0408.19 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/040819): 1 line, used by 1 other country
- [The Harmonized System text for 0408.19](https://border.bot/hs-codes/040819)

- Previous subheading: [0408.11](https://border.bot/countries/european-union/hs-codes/040811) Egg yolks
- Next subheading: [0408.91](https://border.bot/countries/european-union/hs-codes/040891) Other

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0408.19?

The European Union tariff splits HS 0408.19 (egg yolks: Other) into 3 national lines: 0408 19 20 00 (unfit for human consumption), 0408 19 81 00 (liquid) and 0408 19 89 00 (other, including frozen).

### What is the duty on HS 0408.19 in the European Union?

The general (MFN) duty differs by line: 0% on 0408 19 20 00, 62.000 EUR DTN on 0408 19 81 00 and 66.300 EUR DTN on 0408 19 89 00.

## Sources and updates

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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/040819.json