{
  "summary": "In the European Union tariff, line 0806 10 10 90 covers grapes, fresh or dried, fresh, table grapes. The general (MFN) duty rate is Cond: V 54.600 EUR/DTN(01):14.100 % ; V 53.500 EUR/DTN(01):17.600 % + 1.100 EUR DTN ; V 52.400 EUR/DTN(01):17.600 % + 2.200 EUR DTN ; V 51.300 EUR/DTN(01):17.600 % + 3.300 EUR DTN ; V 50.200 EUR/DTN(01):17.600 % + 4.400 EUR DTN ; V 0.000 EUR/DTN(01):17.600 % + 9.600 EUR DTN. It falls under HS subheading 0806.10 in heading 08.06 (chapter 08).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "0806 10 10 90",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Grapes, fresh or dried, fresh, table grapes",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "Cond: V 54.600 EUR/DTN(01):14.100 % ; V 53.500 EUR/DTN(01):17.600 % + 1.100 EUR DTN ; V 52.400 EUR/DTN(01):17.600 % + 2.200 EUR DTN ; V 51.300 EUR/DTN(01):17.600 % + 3.300 EUR DTN ; V 50.200 EUR/DTN(01):17.600 % + 4.400 EUR DTN ; V 0.000 EUR/DTN(01):17.600 % + 9.600 EUR DTN",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (43 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "HS subheading",
      "value": "0806.10",
      "source": null,
      "url": "https://border.bot/hs-codes/080610"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 0806 10 10 90 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 0806 10 10 90 covers grapes, fresh or dried, fresh, table grapes."
    },
    {
      "question": "What is the general (MFN) duty on 0806 10 10 90 in the European Union?",
      "answer": "The general (MFN) duty rate is Cond: V 54.600 EUR/DTN(01):14.100 % ; V 53.500 EUR/DTN(01):17.600 % + 1.100 EUR DTN ; V 52.400 EUR/DTN(01):17.600 % + 2.200 EUR DTN ; V 51.300 EUR/DTN(01):17.600 % + 3.300 EUR DTN ; V 50.200 EUR/DTN(01):17.600 % + 4.400 EUR DTN ; V 0.000 EUR/DTN(01):17.600 % + 9.600 EUR DTN."
    },
    {
      "question": "Which preferential rates apply to 0806 10 10 90?",
      "answer": "Duty-free entry applies 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), Andorra, Côte d'Ivoire, Cameroon, Fiji, the United Kingdom, Ghana, Iceland, Jordan, 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 % + 0.000 EUR DTN ; V 52.400 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 51.300 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 50.200 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 35.800 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 35.100 EUR/DTN(01):0.000 % + 0.700 EUR DTN ; V 34.400 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 33.700 EUR/DTN(01):0.000 % + 2.100 EUR DTN ; V 32.900 EUR/DTN(01):0.000 % + 2.900 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 9.600 EUR DTN 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 Morocco. 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 Mercosur, Albania, Bosnia and Herzegovina, Canada, Chile, Colombia, Ecuador, Georgia, Japan, South Korea, Montenegro, North Macedonia, Norway, New Zealand, Peru, Palestine, Singapore, Ukraine, the United States, Vietnam, Kosovo and Serbia."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 0806 10 10 90 covers grapes, fresh or dried, fresh, table grapes.",
        "Its legal text is “Other”, read under “Fresh” and “Table grapes”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "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."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is Cond: V 54.600 EUR/DTN(01):14.100 % ; V 53.500 EUR/DTN(01):17.600 % + 1.100 EUR DTN ; V 52.400 EUR/DTN(01):17.600 % + 2.200 EUR DTN ; V 51.300 EUR/DTN(01):17.600 % + 3.300 EUR DTN ; V 50.200 EUR/DTN(01):17.600 % + 4.400 EUR DTN ; V 0.000 EUR/DTN(01):17.600 % + 9.600 EUR DTN.",
        "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 % + 0.000 EUR DTN ; V 52.400 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 51.300 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 50.200 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 35.800 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 35.100 EUR/DTN(01):0.000 % + 0.700 EUR DTN ; V 34.400 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 33.700 EUR/DTN(01):0.000 % + 2.100 EUR DTN ; V 32.900 EUR/DTN(01):0.000 % + 2.900 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 9.600 EUR DTN 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 Morocco.",
        "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 22 origins."
      ]
    },
    {
      "id": "local",
      "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 0806.10 are live on border.bot for the United States (15 lines, 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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      "code": "EU",
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      "code": "08",
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    "heading": {
      "code": "0806",
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    "line": {
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        "dutyText": "Cond: V 54.600 EUR/DTN(01):14.100 % ; V 53.500 EUR/DTN(01):17.600 % + 1.100 EUR DTN ; V 52.400 EUR/DTN(01):17.600 % + 2.200 EUR DTN ; V 51.300 EUR/DTN(01):17.600 % + 3.300 EUR DTN ; V 50.200 EUR/DTN(01):17.600 % + 4.400 EUR DTN ; V 0.000 EUR/DTN(01):17.600 % + 9.600 EUR DTN",
        "startDate": "2026-07-21",
        "endDate": "2026-10-31",
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          "dutyText": "0.000 %",
          "origins": [
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              "code": "1033",
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              "label": "Iceland"
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              "label": "Jordan"
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              "label": "Papua New Guinea"
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            {
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              "label": "Solomon Islands"
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            {
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              "label": "San Marino"
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              "label": "Samoa"
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          "dutyText": "Cond: V 54.600 EUR/DTN(01):0.000 % ; V 53.500 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 52.400 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 51.300 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 50.200 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 35.800 EUR/DTN(01):0.000 % + 0.000 EUR DTN ; V 35.100 EUR/DTN(01):0.000 % + 0.700 EUR DTN ; V 34.400 EUR/DTN(01):0.000 % + 1.400 EUR DTN ; V 33.700 EUR/DTN(01):0.000 % + 2.100 EUR DTN ; V 32.900 EUR/DTN(01):0.000 % + 2.900 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 9.600 EUR DTN",
          "origins": [
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              "label": "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…"
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          "dutyText": "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",
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              "code": "5500",
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              "label": "Serbia"
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