# European Union tariff line 0806 10 10 05: Of the variety Emperor (Vitis vinifera c.v.), from 1 January to 31 January and from 1 December to 31 December

> In the European Union tariff, line 0806 10 10 05 covers grapes, fresh or dried, fresh, table grapes, of the variety Emperor (Vitis vinifera c.v.), from 1 January to 31 January and from 1 December to 31 December. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 0806.10 in heading 08.06 (chapter 08).

Source: https://border.bot/countries/european-union/hs-codes/0806101005
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) / [0806.10](https://border.bot/countries/european-union/hs-codes/080610) / [0806 10 10 05](https://border.bot/countries/european-union/hs-codes/0806101005)

## Key facts

- Tariff line: 0806 10 10 05
- Covers: Grapes, fresh or dried, fresh, table grapes, of the variety Emperor (Vitis vinifera c.v.), from 1 January to 31 January and from 1 December to 31 December
- Duty (MFN): None recorded
- Preferential rates: From 0% (20 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: [0806.10](https://border.bot/hs-codes/080610)

## What this line covers

In the European Union tariff, line 0806 10 10 05 covers grapes, fresh or dried, fresh, table grapes, of the variety Emperor (Vitis vinifera c.v.), from 1 January to 31 January and from 1 December to 31 December.

Its legal text is “Of the variety Emperor (Vitis vinifera c.v.), from 1 January to 31 January and from 1 December to 31 December”, read under “Fresh” and “Table grapes”.

## How it is structured

It falls under HS subheading 0806.10 in heading 08.06 (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 08.06: Grapes, fresh or dried
- Subheading 0806.10: Fresh
- Within the subheading: Table grapes
- Line 0806 10 10 05: Of the variety Emperor (Vitis vinifera c.v.), from 1 January to 31 January and from 1 December to 31 December

## Duty

border.bot holds no general (MFN) duty rate for this line.

Duty-free entry applies to goods from 19 origins.

A preferential rate of Cond: V 54.600 EUR/DTN(01):0.000 % ; V 53.500 EUR/DTN(01):0.000 % + 1.100 EUR DTN ; V 52.400 EUR/DTN(01):0.000 % + 2.200 EUR DTN ; V 51.300 EUR/DTN(01):0.000 % + 3.300 EUR DTN ; V 50.200 EUR/DTN(01):0.000 % + 4.400 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 9.600 EUR DTN applies to goods from Norway.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Andorra (AD)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Ghana (GH)
- 0%: Iceland (IS)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: Papua New Guinea (PG)
- 0%: Solomon Islands (SB)
- 0%: San Marino (SM)
- 0%: Samoa (WS)
- Cond: V 54.600 EUR/DTN(01):0.000 % ; V 53.500 EUR/DTN(01):0.000 % + 1.100 EUR DTN ; V 52.400 EUR/DTN(01):0.000 % + 2.200 EUR DTN ; V 51.300 EUR/DTN(01):0.000 % + 3.300 EUR DTN ; V 50.200 EUR/DTN(01):0.000 % + 4.400 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 9.600 EUR DTN: Norway (NO)

## 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 0806.10 are live on border.bot for the United States (15 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/080610): 15 lines, used by 1 other country
- [The Harmonized System text for 0806.10](https://border.bot/hs-codes/080610)

## Other lines under 0806.10

- [0806 10 10 90](https://border.bot/countries/european-union/hs-codes/0806101090) Other
- [0806 10 90 00](https://border.bot/countries/european-union/hs-codes/0806109000) Other

- Previous line: [0805 90 00 90](https://border.bot/countries/european-union/hs-codes/0805900090) Other
- Next line: [0806 10 10 90](https://border.bot/countries/european-union/hs-codes/0806101090) Other

## Frequently asked questions

### What does tariff line 0806 10 10 05 cover in the European Union tariff?

In the European Union tariff, line 0806 10 10 05 covers grapes, fresh or dried, fresh, table grapes, of the variety Emperor (Vitis vinifera c.v.), from 1 January to 31 January and from 1 December to 31 December.

### Which preferential rates apply to 0806 10 10 05?

Duty-free entry applies to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Andorra, Côte d'Ivoire, Cameroon, Fiji, the United Kingdom, Ghana, Iceland, Jordan, Japan, Kenya, Papua New Guinea, the Solomon Islands, San Marino and Samoa. A preferential rate of Cond: V 54.600 EUR/DTN(01):0.000 % ; V 53.500 EUR/DTN(01):0.000 % + 1.100 EUR DTN ; V 52.400 EUR/DTN(01):0.000 % + 2.200 EUR DTN ; V 51.300 EUR/DTN(01):0.000 % + 3.300 EUR DTN ; V 50.200 EUR/DTN(01):0.000 % + 4.400 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 9.600 EUR DTN applies to goods from Norway.

## 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/0806101005.json