{
  "summary": "The European Union tariff has 208 national lines in HS chapter 08 (edible fruit and nuts; peel of citrus fruit or melons), under 70 subheadings in 14 headings.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "National lines",
      "value": "208",
      "source": null
    },
    {
      "label": "Subheadings",
      "value": "70",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "08: Edible fruit and nuts; peel of citrus fruit or melons",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have in HS chapter 08?",
      "answer": "The European Union tariff has 208 national lines in HS chapter 08 (edible fruit and nuts; peel of citrus fruit or melons), under 70 subheadings in 14 headings."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "Subheadings with European Union lines",
      "text": [
        "The European Union tariff has 208 national lines in HS chapter 08 (edible fruit and nuts; peel of citrus fruit or melons), under 70 subheadings in 14 headings."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under chapter 08 are live on border.bot for the United States (240 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "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."
      ]
    }
  ],
  "data": {
    "type": "country-chapter",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
      {
        "dataset": "EU:hs",
        "country": "EU",
        "kind": "hs",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:37.781Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:rates",
        "country": "EU",
        "kind": "rates",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:29.698Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:programmes",
        "country": "EU",
        "kind": "programmes",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:44.802Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:taxes",
        "country": "EU",
        "kind": "taxes",
        "seq": 1,
        "version": "mytraddal countries.csv",
        "liveAt": "2026-10-09T16:13:46.627Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "EU:deminimis",
        "country": "EU",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:07:15.659Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "08",
      "description": "Edible fruit and nuts; peel of citrus fruit or melons"
    },
    "headings": [
      {
        "code": "0801",
        "description": "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled",
        "subheadings": [
          {
            "code": "080111",
            "description": "Coconuts: Desiccated",
            "lines": 1
          },
          {
            "code": "080112",
            "description": "Coconuts: In the inner shell (endocarp)",
            "lines": 1
          },
          {
            "code": "080119",
            "description": "Coconuts: Other",
            "lines": 1
          },
          {
            "code": "080121",
            "description": "Brazil nuts: In shell",
            "lines": 1
          },
          {
            "code": "080122",
            "description": "Brazil nuts: Shelled",
            "lines": 1
          },
          {
            "code": "080131",
            "description": "Cashew nuts: In shell",
            "lines": 1
          },
          {
            "code": "080132",
            "description": "Cashew nuts: Shelled",
            "lines": 1
          }
        ]
      },
      {
        "code": "0802",
        "description": "Other nuts, fresh or dried, whether or not shelled or peeled",
        "subheadings": [
          {
            "code": "080211",
            "description": "Almonds: In shell",
            "lines": 2
          },
          {
            "code": "080212",
            "description": "Almonds: Shelled",
            "lines": 2
          },
          {
            "code": "080221",
            "description": "Hazelnuts or filberts (Corylus spp.): In shell",
            "lines": 1
          },
          {
            "code": "080222",
            "description": "Hazelnuts or filberts (Corylus spp.): Shelled",
            "lines": 1
          },
          {
            "code": "080231",
            "description": "Walnuts: In shell",
            "lines": 1
          },
          {
            "code": "080232",
            "description": "Walnuts: Shelled",
            "lines": 1
          },
          {
            "code": "080241",
            "description": "Chestnuts (Castanea spp.): In shell",
            "lines": 1
          },
          {
            "code": "080242",
            "description": "Chestnuts (Castanea spp.): Shelled",
            "lines": 1
          },
          {
            "code": "080251",
            "description": "Pistachios: In shell",
            "lines": 1
          },
          {
            "code": "080252",
            "description": "Pistachios: Shelled",
            "lines": 1
          },
          {
            "code": "080261",
            "description": "Macadamia nuts: In shell",
            "lines": 1
          },
          {
            "code": "080262",
            "description": "Macadamia nuts: Shelled",
            "lines": 1
          },
          {
            "code": "080270",
            "description": "Kola nuts (Cola spp.)",
            "lines": 1
          },
          {
            "code": "080280",
            "description": "Areca nuts",
            "lines": 1
          },
          {
            "code": "080291",
            "description": "Other: Pine nuts, in shell",
            "lines": 1
          },
          {
            "code": "080292",
            "description": "Other: Pine nuts, shelled",
            "lines": 1
          },
          {
            "code": "080299",
            "description": "Other: Other",
            "lines": 2
          }
        ]
      },
      {
        "code": "0803",
        "description": "Bananas, including plantains, fresh or dried",
        "subheadings": [
          {
            "code": "080310",
            "description": "Plantains",
            "lines": 2
          },
          {
            "code": "080390",
            "description": "Other",
            "lines": 3
          }
        ]
      },
      {
        "code": "0804",
        "description": "Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried",
        "subheadings": [
          {
            "code": "080410",
            "description": "Dates",
            "lines": 3
          },
          {
            "code": "080420",
            "description": "Figs",
            "lines": 2
          },
          {
            "code": "080430",
            "description": "Pineapples",
            "lines": 2
          },
          {
            "code": "080440",
            "description": "Avocados",
            "lines": 2
          },
          {
            "code": "080450",
            "description": "Guavas, mangoes and mangosteens",
            "lines": 3
          }
        ]
      },
      {
        "code": "0805",
        "description": "Citrus fruit, fresh or dried",
        "subheadings": [
          {
            "code": "080510",
            "description": "Oranges",
            "lines": 8
          },
          {
            "code": "080521",
            "description": "Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: Mandarins (including tangerines and satsumas)",
            "lines": 6
          },
          {
            "code": "080522",
            "description": "Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: Clementines",
            "lines": 4
          },
          {
            "code": "080529",
            "description": "Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: Other",
            "lines": 6
          },
          {
            "code": "080540",
            "description": "Grapefruit and pomelos",
            "lines": 5
          },
          {
            "code": "080550",
            "description": "Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)",
            "lines": 4
          },
          {
            "code": "080590",
            "description": "Other",
            "lines": 2
          }
        ]
      },
      {
        "code": "0806",
        "description": "Grapes, fresh or dried",
        "subheadings": [
          {
            "code": "080610",
            "description": "Fresh",
            "lines": 3
          },
          {
            "code": "080620",
            "description": "Dried",
            "lines": 4
          }
        ]
      },
      {
        "code": "0807",
        "description": "Melons (including watermelons) and papaws (papayas), fresh",
        "subheadings": [
          {
            "code": "080711",
            "description": "Melons (including watermelons): Watermelons",
            "lines": 1
          },
          {
            "code": "080719",
            "description": "Melons (including watermelons): Other",
            "lines": 3
          },
          {
            "code": "080720",
            "description": "Papaws (papayas)",
            "lines": 1
          }
        ]
      },
      {
        "code": "0808",
        "description": "Apples, pears and quinces, fresh",
        "subheadings": [
          {
            "code": "080810",
            "description": "Apples",
            "lines": 4
          },
          {
            "code": "080830",
            "description": "Pears",
            "lines": 3
          },
          {
            "code": "080840",
            "description": "Quinces",
            "lines": 1
          }
        ]
      },
      {
        "code": "0809",
        "description": "Apricots, cherries, peaches (including nectarines), plums and sloes, fresh",
        "subheadings": [
          {
            "code": "080910",
            "description": "Apricots",
            "lines": 1
          },
          {
            "code": "080921",
            "description": "Cherries: Sour cherries (Prunus cerasus)",
            "lines": 1
          },
          {
            "code": "080929",
            "description": "Cherries: Other",
            "lines": 1
          },
          {
            "code": "080930",
            "description": "Peaches, including nectarines",
            "lines": 4
          },
          {
            "code": "080940",
            "description": "Plums and sloes",
            "lines": 2
          }
        ]
      },
      {
        "code": "0810",
        "description": "Other fruit, fresh",
        "subheadings": [
          {
            "code": "081010",
            "description": "Strawberries",
            "lines": 1
          },
          {
            "code": "081020",
            "description": "Raspberries, blackberries, mulberries and loganberries",
            "lines": 2
          },
          {
            "code": "081030",
            "description": "Black, white or red currants and gooseberries",
            "lines": 3
          },
          {
            "code": "081040",
            "description": "Cranberries, bilberries and other fruits of the genus Vaccinium",
            "lines": 4
          },
          {
            "code": "081050",
            "description": "Kiwifruit",
            "lines": 1
          },
          {
            "code": "081060",
            "description": "Durians",
            "lines": 1
          },
          {
            "code": "081070",
            "description": "Persimmons",
            "lines": 1
          },
          {
            "code": "081090",
            "description": "Other",
            "lines": 10
          }
        ]
      },
      {
        "code": "0811",
        "description": "Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter",
        "subheadings": [
          {
            "code": "081110",
            "description": "Strawberries",
            "lines": 3
          },
          {
            "code": "081120",
            "description": "Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries",
            "lines": 21
          },
          {
            "code": "081190",
            "description": "Other",
            "lines": 14
          }
        ]
      },
      {
        "code": "0812",
        "description": "Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption",
        "subheadings": [
          {
            "code": "081210",
            "description": "Cherries",
            "lines": 1
          },
          {
            "code": "081290",
            "description": "Other",
            "lines": 10
          }
        ]
      },
      {
        "code": "0813",
        "description": "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter",
        "subheadings": [
          {
            "code": "081310",
            "description": "Apricots",
            "lines": 1
          },
          {
            "code": "081320",
            "description": "Prunes",
            "lines": 1
          },
          {
            "code": "081330",
            "description": "Apples",
            "lines": 1
          },
          {
            "code": "081340",
            "description": "Other fruit",
            "lines": 6
          },
          {
            "code": "081350",
            "description": "Mixtures of nuts or dried fruits of this Chapter",
            "lines": 18
          }
        ]
      },
      {
        "code": "0814",
        "description": "Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions",
        "subheadings": [
          {
            "code": "081400",
            "description": "Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions",
            "lines": 1
          }
        ]
      }
    ],
    "lines": 208,
    "previous": {
      "code": "07",
      "description": "Edible vegetables and certain roots and tubers",
      "indexable": true
    },
    "next": {
      "code": "09",
      "description": "Coffee, tea, maté and spices",
      "indexable": true
    },
    "otherSchedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 240,
        "members": 1
      }
    ],
    "seo": {
      "canonicalPath": "/countries/european-union/hs-codes/08",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "208 national lines"
      ]
    }
  },
  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 70,
    "prev": null,
    "next": null
  },
  "previous": "https://border.bot/countries/european-union/hs-codes/07",
  "next": "https://border.bot/countries/european-union/hs-codes/09",
  "links": {
    "self": "https://border.bot/countries/european-union/hs-codes/08.json",
    "html": "https://border.bot/countries/european-union/hs-codes/08",
    "canonical": "https://border.bot/countries/european-union/hs-codes/08",
    "markdown": "https://border.bot/countries/european-union/hs-codes/08.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
      "api": "https://api.border.bot/v1"
    }
  },
  "code": "08",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "addf1a2f"
}