# European Union tariff lines under HS 0810.40

> The European Union tariff splits HS 0810.40 (cranberries, bilberries and other fruits of the genus Vaccinium) into 4 national lines: 0810 40 10 00 (cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea)), 0810 40 30 00 (fruit of the species Vaccinium myrtillus), 0810 40 50 00 (fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum) and 0810 40 90 00 (other). The general (MFN) duty differs by line: 0% on 0810 40 10 00, 3.2% on 0810 40 30 00, 3.2% on 0810 40 50 00 and 9.6% on 0810 40 90 00.

Source: https://border.bot/countries/european-union/hs-codes/081040
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) / [0810.40](https://border.bot/countries/european-union/hs-codes/081040)

## Key facts

- HS subheading: [0810.40](https://border.bot/hs-codes/081040)
- National lines: 4
- 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)
- Chapter: 08: Edible fruit and nuts; peel of citrus fruit or melons

## European Union lines under 0810.40

The European Union tariff splits HS 0810.40 (cranberries, bilberries and other fruits of the genus Vaccinium) into 4 national lines: 0810 40 10 00 (cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea)), 0810 40 30 00 (fruit of the species Vaccinium myrtillus), 0810 40 50 00 (fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum) and 0810 40 90 00 (other).

The general (MFN) duty differs by line: 0% on 0810 40 10 00, 3.2% on 0810 40 30 00, 3.2% on 0810 40 50 00 and 9.6% on 0810 40 90 00.

- [0810 40 10 00](https://border.bot/countries/european-union/hs-codes/0810401000) Cranberries, bilberries and other fruit of the genus Vaccinium, Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea). Duty (MFN): 0%
- [0810 40 30 00](https://border.bot/countries/european-union/hs-codes/0810403000) Cranberries, bilberries and other fruit of the genus Vaccinium, Fruit of the species Vaccinium myrtillus. Duty (MFN): 3.2%
- [0810 40 50 00](https://border.bot/countries/european-union/hs-codes/0810405000) Cranberries, bilberries and other fruit of the genus Vaccinium, Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum. Duty (MFN): 3.2%
- [0810 40 90 00](https://border.bot/countries/european-union/hs-codes/0810409000) Cranberries, bilberries and other fruit of the genus Vaccinium, Other. Duty (MFN): 9.6%

## 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 0810.40 are live on border.bot for the United States (5 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/081040): 5 lines, used by 1 other country
- [The Harmonized System text for 0810.40](https://border.bot/hs-codes/081040)

- Previous subheading: [0810.30](https://border.bot/countries/european-union/hs-codes/081030) Black-, white- or redcurrants and gooseberries
- Next subheading: [0810.50](https://border.bot/countries/european-union/hs-codes/081050) Kiwifruit

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0810.40?

The European Union tariff splits HS 0810.40 (cranberries, bilberries and other fruits of the genus Vaccinium) into 4 national lines: 0810 40 10 00 (cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea)), 0810 40 30 00 (fruit of the species Vaccinium myrtillus), 0810 40 50 00 (fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum) and 0810 40 90 00 (other).

### What is the duty on HS 0810.40 in the European Union?

The general (MFN) duty differs by line: 0% on 0810 40 10 00, 3.2% on 0810 40 30 00, 3.2% on 0810 40 50 00 and 9.6% on 0810 40 90 00.

## 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/081040.json