{
  "summary": "The European Union tariff splits HS 0808.30 (pears) into 3 national lines: 0808 30 10 00 (perry pears, in bulk, from 1 August to 31 December), 0808 30 90 10 (of the variety Nashi (Pyrus pyrifolia), Ya (Pyrus bretscheideri)) and 0808 30 90 90 (other). The general (MFN) duty differs by line: 7.200 % MIN 0.360 EUR DTN on 0808 30 10 00, Cond: V 38.800 EUR/DTN(01):10.400 % ; V 38.000 EUR/DTN(01):10.400 % + 0.800 EUR DTN ; V 37.200 EUR/DTN(01):10.400 % + 1.600 EUR DTN ; V 36.500 EUR/DTN(01):10.400 % + 2.300 EUR DTN ; V 35.700 EUR/DTN(01):10.400 % + 3.100 EUR DTN ; V 0.000 EUR/DTN(01):10.400 % + 23.800 EUR DTN on 0808 30 90 10 and Cond: V 38.800 EUR/DTN(01):10.400 % ; V 38.000 EUR/DTN(01):10.400 % + 0.800 EUR DTN ; V 37.200 EUR/DTN(01):10.400 % + 1.600 EUR DTN ; V 36.500 EUR/DTN(01):10.400 % + 2.300 EUR DTN ; V 35.700 EUR/DTN(01):10.400 % + 3.100 EUR DTN ; V 0.000 EUR/DTN(01):10.400 % + 23.800 EUR DTN on 0808 30 90 90.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "0808.30",
      "source": null,
      "url": "https://border.bot/hs-codes/080830"
    },
    {
      "label": "National lines",
      "value": "3",
      "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": "Chapter",
      "value": "08: Edible fruit and nuts; peel of citrus fruit or melons",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 0808.30?",
      "answer": "The European Union tariff splits HS 0808.30 (pears) into 3 national lines: 0808 30 10 00 (perry pears, in bulk, from 1 August to 31 December), 0808 30 90 10 (of the variety Nashi (Pyrus pyrifolia), Ya (Pyrus bretscheideri)) and 0808 30 90 90 (other)."
    },
    {
      "question": "What is the duty on HS 0808.30 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 7.200 % MIN 0.360 EUR DTN on 0808 30 10 00, Cond: V 38.800 EUR/DTN(01):10.400 % ; V 38.000 EUR/DTN(01):10.400 % + 0.800 EUR DTN ; V 37.200 EUR/DTN(01):10.400 % + 1.600 EUR DTN ; V 36.500 EUR/DTN(01):10.400 % + 2.300 EUR DTN ; V 35.700 EUR/DTN(01):10.400 % + 3.100 EUR DTN ; V 0.000 EUR/DTN(01):10.400 % + 23.800 EUR DTN on 0808 30 90 10 and Cond: V 38.800 EUR/DTN(01):10.400 % ; V 38.000 EUR/DTN(01):10.400 % + 0.800 EUR DTN ; V 37.200 EUR/DTN(01):10.400 % + 1.600 EUR DTN ; V 36.500 EUR/DTN(01):10.400 % + 2.300 EUR DTN ; V 35.700 EUR/DTN(01):10.400 % + 3.100 EUR DTN ; V 0.000 EUR/DTN(01):10.400 % + 23.800 EUR DTN on 0808 30 90 90."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 0808.30",
      "text": [
        "The European Union tariff splits HS 0808.30 (pears) into 3 national lines: 0808 30 10 00 (perry pears, in bulk, from 1 August to 31 December), 0808 30 90 10 (of the variety Nashi (Pyrus pyrifolia), Ya (Pyrus bretscheideri)) and 0808 30 90 90 (other).",
        "The general (MFN) duty differs by line: 7.200 % MIN 0.360 EUR DTN on 0808 30 10 00, Cond: V 38.800 EUR/DTN(01):10.400 % ; V 38.000 EUR/DTN(01):10.400 % + 0.800 EUR DTN ; V 37.200 EUR/DTN(01):10.400 % + 1.600 EUR DTN ; V 36.500 EUR/DTN(01):10.400 % + 2.300 EUR DTN ; V 35.700 EUR/DTN(01):10.400 % + 3.100 EUR DTN ; V 0.000 EUR/DTN(01):10.400 % + 23.800 EUR DTN on 0808 30 90 10 and Cond: V 38.800 EUR/DTN(01):10.400 % ; V 38.000 EUR/DTN(01):10.400 % + 0.800 EUR DTN ; V 37.200 EUR/DTN(01):10.400 % + 1.600 EUR DTN ; V 36.500 EUR/DTN(01):10.400 % + 2.300 EUR DTN ; V 35.700 EUR/DTN(01):10.400 % + 3.100 EUR DTN ; V 0.000 EUR/DTN(01):10.400 % + 23.800 EUR DTN on 0808 30 90 90."
      ]
    },
    {
      "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 0808.30 are live on border.bot for the United States (6 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."
      ]
    }
  ],
  "data": {
    "type": "country-subheading",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
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    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "08",
      "description": "Edible fruit and nuts; peel of citrus fruit or melons"
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    "heading": {
      "code": "0808",
      "description": "Apples, pears and quinces, fresh"
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    "subheading": {
      "code": "080830",
      "description": "Pears"
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        "code": "0808301000",
        "description": "Perry pears, in bulk, from 1 August to 31 December",
        "levels": [
          "Pears",
          "Perry pears, in bulk, from 1 August to 31 December"
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        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "0808301000",
          "dutyText": "7.200 % MIN 0.360 EUR DTN",
          "startDate": "2026-08-01",
          "endDate": "2026-12-31",
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
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              {
                "code": "2000",
                "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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
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              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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              {
                "code": "AD",
                "label": "Andorra"
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              {
                "code": "AL",
                "label": "Albania"
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              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
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              {
                "code": "CA",
                "label": "Canada"
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              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CL",
                "label": "Chile"
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              {
                "code": "CM",
                "label": "Cameroon"
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                "code": "EC",
                "label": "Ecuador"
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              {
                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
                "code": "IL",
                "label": "Israel"
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              {
                "code": "IS",
                "label": "Iceland"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "MA",
                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
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              {
                "code": "ME",
                "label": "Montenegro"
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              {
                "code": "MK",
                "label": "North Macedonia"
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              {
                "code": "MX",
                "label": "Mexico"
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              {
                "code": "NZ",
                "label": "New Zealand"
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              {
                "code": "PE",
                "label": "Peru"
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              {
                "code": "PG",
                "label": "Papua New Guinea"
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              {
                "code": "PS",
                "label": "Palestine"
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              {
                "code": "SB",
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                "code": "TR",
                "label": "Türkiye"
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                "code": "UA",
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                "label": "United States"
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                "code": "WS",
                "label": "Samoa"
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                "code": "XK",
                "label": "Kosovo"
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              {
                "code": "XS",
                "label": "Serbia"
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              {
                "code": "ZA",
                "label": "South Africa"
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          },
          {
            "dutyText": "3.700 %",
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          {
            "dutyText": "6.500 % MIN 0.320 EUR DTN",
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          {
            "dutyText": "0.360 EUR DTN",
            "origins": [
              {
                "code": "LB",
                "label": "Lebanon"
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        "measures": [],
        "restrictions": []
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      {
        "code": "0808309010",
        "description": "Of the variety Nashi (Pyrus pyrifolia), Ya (Pyrus bretscheideri)",
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          "Other",
          "Of the variety Nashi (Pyrus pyrifolia), Ya (Pyrus bretscheideri)"
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        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "0808309000",
          "dutyText": "Cond: V 38.800 EUR/DTN(01):10.400 % ; V 38.000 EUR/DTN(01):10.400 % + 0.800 EUR DTN ; V 37.200 EUR/DTN(01):10.400 % + 1.600 EUR DTN ; V 36.500 EUR/DTN(01):10.400 % + 2.300 EUR DTN ; V 35.700 EUR/DTN(01):10.400 % + 3.100 EUR DTN ; V 0.000 EUR/DTN(01):10.400 % + 23.800 EUR DTN",
          "startDate": "2026-08-01",
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        "preferences": [
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              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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              {
                "code": "AD",
                "label": "Andorra"
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              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CM",
                "label": "Cameroon"
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                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
                "code": "IS",
                "label": "Iceland"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "PG",
                "label": "Papua New Guinea"
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              {
                "code": "SB",
                "label": "Solomon Islands"
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              {
                "code": "SM",
                "label": "San Marino"
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              {
                "code": "WS",
                "label": "Samoa"
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          {
            "dutyText": "Cond: V 38.800 EUR/DTN(01):0.000 % ; V 38.000 EUR/DTN(01):0.000 % + 0.800 EUR DTN ; V 37.200 EUR/DTN(01):0.000 % + 1.600 EUR DTN ; V 36.500 EUR/DTN(01):0.000 % + 2.300 EUR DTN ; V 35.700 EUR/DTN(01):0.000 % + 3.100 EUR DTN ; V 0.000 EUR/DTN(01):0.000 % + 23.800 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…"
              },
              {
                "code": "5500",
                "label": "Mercosur"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "TR",
                "label": "Türkiye"
              },
              {
                "code": "UA",
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