# European Union tariff line 0707 00 05 99: Other

> In the European Union tariff, line 0707 00 05 99 covers cucumbers. The general (MFN) duty rate is 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. It falls under HS subheading 0707.00 in heading 07.07 (chapter 07).

Source: https://border.bot/countries/european-union/hs-codes/0707000599
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 07](https://border.bot/countries/european-union/hs-codes/07) / [0707.00](https://border.bot/countries/european-union/hs-codes/070700) / [0707 00 05 99](https://border.bot/countries/european-union/hs-codes/0707000599)

## Key facts

- Tariff line: 0707 00 05 99
- Covers: Cucumbers
- Duty (MFN): 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
- Preferential rates: From 0% (51 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](https://border.bot/countries/european-union)
- HS subheading: [0707.00](https://border.bot/hs-codes/070700)

## What this line covers

In the European Union tariff, line 0707 00 05 99 covers cucumbers.

Its legal text is “Other”, read under “Cucumbers”.

## How it is structured

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.

- Chapter 07: Edible vegetables and certain roots and tubers
- Heading 07.07: Cucumbers and gherkins, fresh or chilled
- Subheading 0707.00: Cucumbers
- Line 0707 00 05 99: Other

## Duty

The general (MFN) duty rate is 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.

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 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN 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 28 origins.

A preferential rate of Cond: V 68.300 EUR/DTN(01):12.500 % ; V 66.900 EUR/DTN(01):12.500 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):12.500 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):12.500 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):12.500 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):12.500 % + 37.800 EUR DTN applies to goods from GSP - General arrangements.

A preferential rate of Cond: V 68.300 EUR/DTN(01):14.500 % ; V 66.900 EUR/DTN(01):14.500 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):14.500 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):14.500 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):14.500 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):14.500 % + 37.800 EUR DTN applies to goods from Mercosur.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Western Balkan countries (AL, BA, ME, MK, XK, XS) (1098)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Andorra (AD)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Ghana (GH)
- 0%: Iceland (IS)
- 0%: Jordan (JO)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Papua New Guinea (PG)
- 0%: Solomon Islands (SB)
- 0%: San Marino (SM)
- 0%: Samoa (WS)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: 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)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Central America (2200)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Albania (AL)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Bosnia and Herzegovina (BA)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Canada (CA)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Chile (CL)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Colombia (CO)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Ecuador (EC)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Georgia (GE)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Japan (JP)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Lebanon (LB)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Morocco (MA)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Moldova (MD)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Montenegro (ME)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: North Macedonia (MK)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Mexico (MX)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: New Zealand (NZ)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Peru (PE)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Palestine (PS)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Singapore (SG)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Tunisia (TN)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Türkiye (TR)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Ukraine (UA)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: United States (US)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Vietnam (VN)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Kosovo (XK)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: Serbia (XS)
- Cond: V 68.300 EUR/DTN(01):0.000 % ; V 66.900 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN: South Africa (ZA)
- Cond: V 68.300 EUR/DTN(01):12.500 % ; V 66.900 EUR/DTN(01):12.500 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):12.500 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):12.500 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):12.500 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):12.500 % + 37.800 EUR DTN: GSP - General arrangements (2020)
- Cond: V 68.300 EUR/DTN(01):14.500 % ; V 66.900 EUR/DTN(01):14.500 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):14.500 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):14.500 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):14.500 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):14.500 % + 37.800 EUR DTN: 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.

## 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 States](https://border.bot/countries/united-states/hs-codes/070700): 37 lines, used by 1 other country
- [The Harmonized System text for 0707.00](https://border.bot/hs-codes/070700)

## Other lines under 0707.00

- [0707 00 05 10](https://border.bot/countries/european-union/hs-codes/0707000510) Small cucumbers of a length not exceeding 15 cm
- [0707 00 05 20](https://border.bot/countries/european-union/hs-codes/0707000520) Other
- [0707 00 05 90](https://border.bot/countries/european-union/hs-codes/0707000590) Small cucumbers of a length not exceeding 15 cm
- [0707 00 90 00](https://border.bot/countries/european-union/hs-codes/0707009000) Gherkins

- Previous line: [0707 00 05 90](https://border.bot/countries/european-union/hs-codes/0707000590) Small cucumbers of a length not exceeding 15 cm
- Next line: [0707 00 90 00](https://border.bot/countries/european-union/hs-codes/0707009000) Gherkins

## Frequently asked questions

### What does tariff line 0707 00 05 99 cover in the European Union tariff?

In the European Union tariff, line 0707 00 05 99 covers cucumbers.

### What is the general (MFN) duty on 0707 00 05 99 in the European Union?

The general (MFN) duty rate is 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.

### Which preferential rates apply to 0707 00 05 99?

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 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):0.000 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):0.000 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):0.000 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 37.800 EUR DTN 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 GSP+ (incentive arrangement for sustainable development and good governance), Central America, Albania, Bosnia and Herzegovina, Canada, Chile, Colombia, Ecuador, Georgia, Japan, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Palestine, Singapore, Tunisia, Türkiye, Ukraine, the United States, Vietnam, Kosovo, Serbia and South Africa. A preferential rate of Cond: V 68.300 EUR/DTN(01):12.500 % ; V 66.900 EUR/DTN(01):12.500 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):12.500 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):12.500 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):12.500 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):12.500 % + 37.800 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of Cond: V 68.300 EUR/DTN(01):14.500 % ; V 66.900 EUR/DTN(01):14.500 % + 1.400 EUR DTN ; V 65.600 EUR/DTN(01):14.500 % + 2.700 EUR DTN ; V 64.200 EUR/DTN(01):14.500 % + 4.100 EUR DTN ; V 62.800 EUR/DTN(01):14.500 % + 5.500 EUR DTN ; V 0.000 EUR/DTN(01):14.500 % + 37.800 EUR DTN 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.

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/0707000599.json