Key facts
- HS subheading
- 0804.10
- Duty (MFN)
- 7.7%
- National lines
- 3
- 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
- 08: Edible fruit and nuts; peel of citrus fruit or melons
Summary
The European Union tariff splits HS 0804.10 (dates) into 3 national lines: 0804 10 00 30 (dates, fresh or dried, for use in the manufacture (excluding packing) of products of drink or food industries), 0804 10 00 91 (in immediate containers of a net capacity not exceeding 35 kg) and 0804 10 00 99 (other). The general (MFN) duty is 7.7% on all 3 lines.
European Union lines under 0804.10
The European Union tariff splits HS 0804.10 (dates) into 3 national lines: 0804 10 00 30 (dates, fresh or dried, for use in the manufacture (excluding packing) of products of drink or food industries), 0804 10 00 91 (in immediate containers of a net capacity not exceeding 35 kg) and 0804 10 00 99 (other).
The general (MFN) duty is 7.7% on all 3 lines.
- 0804 10 00 30Dates, fresh or dried, for use in the manufacture (excluding packing) of products of drink or food industriesDuty: 7.7%
- 0804 10 00 91In immediate containers of a net capacity not exceeding 35 kgDuty: 7.7%
- 0804 10 00 99OtherDuty: 7.7%
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 0804.10 are live on border.bot for the United States (5 lines, also used by 1 other country).
- United States5 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0804.10?
The European Union tariff splits HS 0804.10 (dates) into 3 national lines: 0804 10 00 30 (dates, fresh or dried, for use in the manufacture (excluding packing) of products of drink or food industries), 0804 10 00 91 (in immediate containers of a net capacity not exceeding 35 kg) and 0804 10 00 99 (other).
What is the duty on HS 0804.10 in the European Union?
The general (MFN) duty is 7.7% on all 3 lines.
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.