European Union tariff line 0803 90 19 00: Other
Last updated
Key facts
- Tariff line
- 0803 90 19 00
- Covers
- Bananas, including plantains, fresh or dried, fresh
- Duty (MFN)
- 114.000 EUR TNE
- Preferential rates
- From 0% (44 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
- 0803.90
Summary
In the European Union tariff, line 0803 90 19 00 covers bananas, including plantains, fresh or dried, fresh. The general (MFN) duty rate is 114.000 EUR TNE. It falls under HS subheading 0803.90 in heading 08.03 (chapter 08).
What this line covers
In the European Union tariff, line 0803 90 19 00 covers bananas, including plantains, fresh or dried, fresh.
Its legal text is “Other”, read under “Fresh”.
How it is structured
It falls under HS subheading 0803.90 in heading 08.03 (chapter 08). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 08
- Edible fruit and nuts; peel of citrus fruit or melons
- Heading 08.03
- Bananas, including plantains, fresh or dried
- Subheading 0803.90
- Fresh
- Line 0803 90 19 00
- Other
Duty
The general (MFN) duty rate is 114.000 EUR TNE.
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 30 origins.
A preferential rate of 0.000 EUR TNE applies to goods from GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms).
A preferential rate of 75.000 EUR TNE applies to goods from 6 origins.
A preferential rate of 114.000 EUR TNE applies to goods from 6 origins.
| Preferential rate | Programme or origin |
|---|---|
| 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% | 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% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Andorra (AD) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 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% | New Zealand (NZ) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | San Marino (SM) |
| 0% | Ukraine (UA) |
| 0% | Samoa (WS) |
| 0.000 EUR TNE | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 75.000 EUR TNE | Central America (2200) |
| 75.000 EUR TNE | Mercosur (5500) |
| 75.000 EUR TNE | Colombia (CO) |
| 75.000 EUR TNE | Ecuador (EC) |
| 75.000 EUR TNE | Peru (PE) |
| 75.000 EUR TNE | Vietnam (VN) |
| 114.000 EUR TNE | Albania (AL) |
| 114.000 EUR TNE | Bosnia and Herzegovina (BA) |
| 114.000 EUR TNE | Montenegro (ME) |
| 114.000 EUR TNE | North Macedonia (MK) |
| 114.000 EUR TNE | Kosovo (XK) |
| 114.000 EUR TNE | Serbia (XS) |
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 0803.90
- 0803 90 11 00Plátano de Canarias
- 0803 90 90 00Dried
In other countries
National tariff lines under 0803.90 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 0803 90 19 00 cover in the European Union tariff?
In the European Union tariff, line 0803 90 19 00 covers bananas, including plantains, fresh or dried, fresh.
What is the general (MFN) duty on 0803 90 19 00 in the European Union?
The general (MFN) duty rate is 114.000 EUR TNE.
Which preferential rates apply to 0803 90 19 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 CARIFORUM, the Eastern and Southern Africa States, SADC EPA, Western Balkan countries (AL, BA, ME, MK, XK, XS), OCTs (Overseas Countries and Territories), Andorra, Canada, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, New Zealand, Papua New Guinea, Palestine, the Solomon Islands, San Marino, Ukraine and Samoa. A preferential rate of 0.000 EUR TNE applies to goods from GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms). A preferential rate of 75.000 EUR TNE applies to goods from Central America, Mercosur, Colombia, Ecuador, Peru and Vietnam. A preferential rate of 114.000 EUR TNE applies to goods from Albania, Bosnia and Herzegovina, Montenegro, North Macedonia, Kosovo and Serbia.
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.