{
  "summary": "In the European Union tariff, line 0805 90 00 90 covers citrus fruit, fresh or dried. The general (MFN) duty rate is 12.8%. It falls under HS subheading 0805.90 in heading 08.05 (chapter 08).",
  "updatedAt": "2026-10-11",
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      "source": "border.bot release EU:taxes #1"
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  "faq": [
    {
      "question": "What does tariff line 0805 90 00 90 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 0805 90 00 90 covers citrus fruit, fresh or dried."
    },
    {
      "question": "What is the general (MFN) duty on 0805 90 00 90 in the European Union?",
      "answer": "The general (MFN) duty rate is 12.8%. The rate is published on 0805 90 00 00."
    },
    {
      "question": "Which preferential rates apply to 0805 90 00 90?",
      "answer": "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, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Montenegro, North Macedonia, Mexico, Norway, 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 9.3% applies to goods from GSP - General arrangements. A preferential rate of 11.2% applies to goods from Mercosur."
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  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 0805 90 00 90 covers citrus fruit, fresh or dried.",
        "Its legal text is “Other”."
      ]
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    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 0805.90 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."
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    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 12.8%.",
        "The rate is published on 0805 90 00 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 9.3% applies to goods from GSP - General arrangements.",
        "A preferential rate of 11.2% applies to goods from Mercosur."
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      "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."
      ]
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    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 0805.90 are live on border.bot for the United States (1 line, 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."
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