Key facts
- HS subheading
- 0701.90
- National lines
- 4
- 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
- Chapter
- 07: Edible vegetables and certain roots and tubers
Summary
The European Union tariff splits HS 0701.90 (potatoes, fresh or chilled) into 4 national lines: 0701 90 10 00 (for the manufacture of starch), 0701 90 50 00 (new, from 1 January to 30 June), 0701 90 90 10 (so-called "New", from 1 July to 31 December) and 0701 90 90 90 (other).
European Union lines under 0701.90
The European Union tariff splits HS 0701.90 (potatoes, fresh or chilled) into 4 national lines: 0701 90 10 00 (for the manufacture of starch), 0701 90 50 00 (new, from 1 January to 30 June), 0701 90 90 10 (so-called "New", from 1 July to 31 December) and 0701 90 90 90 (other).
- 0701 90 10 00For the manufacture of starch
- 0701 90 50 00New, from 1 January to 30 June
- 0701 90 90 10So-called "New", from 1 July to 31 DecemberDuty: 11.5%
- 0701 90 90 90OtherDuty: 11.5%
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 0701.90 are live on border.bot for the United States (12 lines, also used by 1 other country).
- United States12 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0701.90?
The European Union tariff splits HS 0701.90 (potatoes, fresh or chilled) into 4 national lines: 0701 90 10 00 (for the manufacture of starch), 0701 90 50 00 (new, from 1 January to 30 June), 0701 90 90 10 (so-called "New", from 1 July to 31 December) and 0701 90 90 90 (other).
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.