Key facts
- HS subheading
- 0811.90
- National lines
- 14
- 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
- Chapter
- 08: Edible fruit and nuts; peel of citrus fruit or melons
Summary
The European Union tariff splits HS 0811.90 (fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter) into 14 national lines: 0811 90 11 00 (tropical fruit and tropical nuts), 0811 90 19 12 (cherries), 0811 90 19 90 (other), 0811 90 31 00 (tropical fruit and tropical nuts) and 10 others.
European Union lines under 0811.90
The European Union tariff splits HS 0811.90 (fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter) into 14 national lines: 0811 90 11 00 (tropical fruit and tropical nuts), 0811 90 19 12 (cherries), 0811 90 19 90 (other), 0811 90 31 00 (tropical fruit and tropical nuts) and 10 others.
- 0811 90 11 00Tropical fruit and tropical nutsDuty: 13.000 % + 5.300 EUR DTN
- 0811 90 19 12CherriesDuty: 20.800 % + 8.400 EUR DTN
- 0811 90 19 90OtherDuty: 20.800 % + 8.400 EUR DTN
- 0811 90 31 00Tropical fruit and tropical nutsDuty: 13%
- 0811 90 39 12CherriesDuty: 20.8%
- 0811 90 39 90OtherDuty: 20.8%
- 0811 90 50 00Fruit of the species Vaccinium myrtillusDuty: 12%
- 0811 90 70 00Fruit of the species Vaccinium myrtilloides and Vaccinium angustifoliumDuty: 3.2%
- 0811 90 75 00Sour cherries (Prunus cerasus)Duty: 14.4%
- 0811 90 80 00OtherDuty: 14.4%
- 0811 90 85 00Tropical fruit and tropical nutsDuty: 9%
- 0811 90 95 20Boysenberries, frozen, not containing added sugar, not put up for retail saleDuty: 14.4%
- 0811 90 95 30Pineapple (Ananas comosus), in pieces, frozenDuty: 14.4%
- 0811 90 95 90OtherDuty: 14.4%
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 0811.90 are live on border.bot for the United States (20 lines, also used by 1 other country).
- United States20 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0811.90?
The European Union tariff splits HS 0811.90 (fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter) into 14 national lines: 0811 90 11 00 (tropical fruit and tropical nuts), 0811 90 19 12 (cherries), 0811 90 19 90 (other), 0811 90 31 00 (tropical fruit and tropical nuts) and 10 others.
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.