Key facts
- HS subheading
- 0707.00
- National lines
- 5
- 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 0707.00 (cucumbers and gherkins, fresh or chilled) into 5 national lines: 0707 00 05 10 (small cucumbers of a length not exceeding 15 cm), 0707 00 05 20 (other), 0707 00 05 90 (small cucumbers of a length not exceeding 15 cm), 0707 00 05 99 (other) and 1 other.
European Union lines under 0707.00
The European Union tariff splits HS 0707.00 (cucumbers and gherkins, fresh or chilled) into 5 national lines: 0707 00 05 10 (small cucumbers of a length not exceeding 15 cm), 0707 00 05 20 (other), 0707 00 05 90 (small cucumbers of a length not exceeding 15 cm), 0707 00 05 99 (other) and 1 other.
- 0707 00 05 10Small cucumbers of a length not exceeding 15 cm
- 0707 00 05 20Other
- 0707 00 05 90Small cucumbers of a length not exceeding 15 cmDuty: Cond: V 68.300 EUR/DTN(01):16.000 % ; V 66.900 EUR/DTN(01):16.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):16.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):16.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):16.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):16.000 % + 37.800 EUR DTN
- 0707 00 05 99OtherDuty: Cond: V 68.300 EUR/DTN(01):16.000 % ; V 66.900 EUR/DTN(01):16.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):16.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):16.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):16.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):16.000 % + 37.800 EUR DTN
- 0707 00 90 00GherkinsDuty: 12.8%
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 0707.00 are live on border.bot for the United States (37 lines, also used by 1 other country).
- United States37 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0707.00?
The European Union tariff splits HS 0707.00 (cucumbers and gherkins, fresh or chilled) into 5 national lines: 0707 00 05 10 (small cucumbers of a length not exceeding 15 cm), 0707 00 05 20 (other), 0707 00 05 90 (small cucumbers of a length not exceeding 15 cm), 0707 00 05 99 (other) and 1 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.