European Union tariff line 0704 10 10 90: Other
Last updated
Key facts
- Tariff line
- 0704 10 10 90
- Covers
- Cauliflowers and broccoli, cauliflowers and headed broccoli
- Duty (MFN)
- 13.600 % MIN 1.600 EUR DTN
- Preferential rates
- From 0% (50 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 0704.10
Summary
In the European Union tariff, line 0704 10 10 90 covers cauliflowers and broccoli, cauliflowers and headed broccoli. The general (MFN) duty rate is 13.600 % MIN 1.600 EUR DTN. It falls under HS subheading 0704.10 in heading 07.04 (chapter 07).
What this line covers
In the European Union tariff, line 0704 10 10 90 covers cauliflowers and broccoli, cauliflowers and headed broccoli.
Its legal text is “Other”, read under “Cauliflowers and broccoli” and “Cauliflowers and headed broccoli”.
How it is structured
It falls under HS subheading 0704.10 in heading 07.04 (chapter 07). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 07
- Edible vegetables and certain roots and tubers
- Heading 07.04
- Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
- Subheading 0704.10
- Cauliflowers and broccoli
- Within the subheading
- Cauliflowers and headed broccoli
- Line 0704 10 10 90
- Other
Duty
The general (MFN) duty rate is 13.600 % MIN 1.600 EUR DTN.
The rate is published on 0704 10 10 00.
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 47 origins.
A preferential rate of 10.1% applies to goods from GSP - General arrangements.
A preferential rate of 11.9% applies to goods from Mercosur.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 10.1% | GSP - General arrangements (2020) |
| 11.9% | Mercosur (5500) |
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.
Other lines under 0704.10
- 0704 10 10 10Headed broccoli
- 0704 10 90 00Other
In other countries
National tariff lines under 0704.10 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
What does tariff line 0704 10 10 90 cover in the European Union tariff?
In the European Union tariff, line 0704 10 10 90 covers cauliflowers and broccoli, cauliflowers and headed broccoli.
What is the general (MFN) duty on 0704 10 10 90 in the European Union?
The general (MFN) duty rate is 13.600 % MIN 1.600 EUR DTN. The rate is published on 0704 10 10 00.
Which preferential rates apply to 0704 10 10 90?
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 10.1% applies to goods from GSP - General arrangements. A preferential rate of 11.9% applies to goods from Mercosur.
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.