# European Union tariff line 0805 10 24 10: Of high quality

> In the European Union tariff, line 0805 10 24 10 covers oranges, sweet oranges, fresh, white oranges, of high quality. The general (MFN) duty rate is 3.2%. It falls under HS subheading 0805.10 in heading 08.05 (chapter 08).

Source: https://border.bot/countries/european-union/hs-codes/0805102410
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 08](https://border.bot/countries/european-union/hs-codes/08) / [0805.10](https://border.bot/countries/european-union/hs-codes/080510) / [0805 10 24 10](https://border.bot/countries/european-union/hs-codes/0805102410)

## Key facts

- Tariff line: 0805 10 24 10
- Covers: Oranges, sweet oranges, fresh, white oranges, of high quality
- Duty (MFN): 3.2%
- Preferential rates: From 0% (52 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: [0805.10](https://border.bot/hs-codes/080510)

## What this line covers

In the European Union tariff, line 0805 10 24 10 covers oranges, sweet oranges, fresh, white oranges, of high quality.

Its legal text is “Of high quality”, read under “Oranges”, “Sweet oranges, fresh” and “White oranges”.

## How it is structured

It falls under HS subheading 0805.10 in heading 08.05 (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 08.05: Citrus fruit, fresh or dried
- Subheading 0805.10: Oranges
- Within the subheading: Sweet oranges, fresh
- Within the subheading: White oranges
- Line 0805 10 24 10: Of high quality

## Duty

The general (MFN) duty rate is 3.2%.

The rate is published on 0805 10 24 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 47 origins.

A preferential rate of 2.9% applies to goods from Mercosur.

A preferential rate of 1.2% applies to goods from Israel and Lebanon.

A preferential rate of 0.6% applies to goods from Tunisia.

- 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%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Iceland (IS)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 2.9%: Mercosur (5500)
- 1.2%: Israel (IL)
- 1.2%: Lebanon (LB)
- 0.6%: Tunisia (TN)

## 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 0805.10 are live on border.bot for the United States (3 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/080510): 3 lines, used by 1 other country
- [The Harmonized System text for 0805.10](https://border.bot/hs-codes/080510)

## Other lines under 0805.10

- [0805 10 22 10](https://border.bot/countries/european-union/hs-codes/0805102210) Of high quality
- [0805 10 22 90](https://border.bot/countries/european-union/hs-codes/0805102290) Other
- [0805 10 24 90](https://border.bot/countries/european-union/hs-codes/0805102490) Other
- [0805 10 28 10](https://border.bot/countries/european-union/hs-codes/0805102810) Of high quality
- [0805 10 28 90](https://border.bot/countries/european-union/hs-codes/0805102890) Other
- [0805 10 80 10](https://border.bot/countries/european-union/hs-codes/0805108010) Fresh
- [0805 10 80 90](https://border.bot/countries/european-union/hs-codes/0805108090) Other

- Previous line: [0805 10 22 90](https://border.bot/countries/european-union/hs-codes/0805102290) Other
- Next line: [0805 10 24 90](https://border.bot/countries/european-union/hs-codes/0805102490) Other

## Frequently asked questions

### What does tariff line 0805 10 24 10 cover in the European Union tariff?

In the European Union tariff, line 0805 10 24 10 covers oranges, sweet oranges, fresh, white oranges, of high quality.

### What is the general (MFN) duty on 0805 10 24 10 in the European Union?

The general (MFN) duty rate is 3.2%. The rate is published on 0805 10 24 00.

### Which preferential rates apply to 0805 10 24 10?

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), GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Iceland, Jordan, Japan, Kenya, South Korea, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 2.9% applies to goods from Mercosur. A preferential rate of 1.2% applies to goods from Israel and Lebanon. A preferential rate of 0.6% applies to goods from Tunisia.

## 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/0805102410.json