{
  "summary": "In the European Union tariff, line 0707 00 05 20 covers cucumbers, intended for processing. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 0707.00 in heading 07.07 (chapter 07).",
  "updatedAt": "2026-10-11",
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    {
      "question": "What does tariff line 0707 00 05 20 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 0707 00 05 20 covers cucumbers, intended for processing."
    },
    {
      "question": "Which preferential rates apply to 0707 00 05 20?",
      "answer": "Duty-free entry applies to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, Western Balkan countries (AL, BA, ME, MK, XK, XS), GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Andorra, Côte d'Ivoire, Cameroon, Fiji, the United Kingdom, Ghana, Iceland, Jordan, Kenya, South Korea, Papua New Guinea, the Solomon Islands, San Marino and Samoa. A preferential rate of Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % ; V 65.600 EUR/DTN(01):0.000 % ; V 64.200 EUR/DTN(01):0.000 % ; V 62.800 EUR/DTN(01):0.000 % ; V 35.000 EUR/DTN(01):0.000 % ; V 34.300 EUR/DTN(01):0.000 % + 0.700 EUR DTN ; V 33.600 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 32.900 EUR/DTN(01):0.000 % + 2.100 EUR DTN ; V 32.200 EUR/DTN(01):0.000 % + 2.800 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN applies to goods from Japan."
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  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 0707 00 05 20 covers cucumbers, intended for processing.",
        "Its legal text is “Other”, read under “Cucumbers” and “Intended for processing”."
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      "id": "structure",
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      "text": [
        "It falls under HS subheading 0707.00 in heading 07.07 (chapter 07). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
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      "id": "duty",
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      "text": [
        "border.bot holds no general (MFN) duty rate for this line.",
        "Duty-free entry applies to goods from 20 origins.",
        "A preferential rate of Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % ; V 65.600 EUR/DTN(01):0.000 % ; V 64.200 EUR/DTN(01):0.000 % ; V 62.800 EUR/DTN(01):0.000 % ; V 35.000 EUR/DTN(01):0.000 % ; V 34.300 EUR/DTN(01):0.000 % + 0.700 EUR DTN ; V 33.600 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 32.900 EUR/DTN(01):0.000 % + 2.100 EUR DTN ; V 32.200 EUR/DTN(01):0.000 % + 2.800 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN applies to goods from Japan."
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      "title": "Import VAT and de minimis in the European Union",
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        "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."
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    {
      "id": "other-countries",
      "title": "In other countries",
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      "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."
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