European Union tariff line 0811 90 19 90: Other
Last updated
Key facts
- Tariff line
- 0811 90 19 90
- Covers
- Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, containing added sugar or other sweetening matter, with a sugar content exceeding 13 % by weight
- Duty (MFN)
- 20.800 % + 8.400 EUR DTN
- Preferential rates
- From 0% (52 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
- HS subheading
- 0811.90
Summary
In the European Union tariff, line 0811 90 19 90 covers fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, containing added sugar or other sweetening matter, with a sugar content exceeding 13 % by weight. The general (MFN) duty rate is 20.800 % + 8.400 EUR DTN. It falls under HS subheading 0811.90 in heading 08.11 (chapter 08).
What this line covers
In the European Union tariff, line 0811 90 19 90 covers fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, containing added sugar or other sweetening matter, with a sugar content exceeding 13 % by weight.
Its legal text is “Other”, read under “Containing added sugar or other sweetening matter” and “With a sugar content exceeding 13 % by weight”.
How it is structured
It falls under HS subheading 0811.90 in heading 08.11 (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 08.11
- Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
- Subheading 0811.90
- Containing added sugar or other sweetening matter
- Within the subheading
- With a sugar content exceeding 13 % by weight
- Line 0811 90 19 90
- Other
Duty
The general (MFN) duty rate is 20.800 % + 8.400 EUR DTN.
The rate is published on 0811 90 19 00.
Duty-free entry 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 40 origins.
A preferential rate of 17.300 % + 8.400 EUR DTN applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + 8.400 EUR DTN applies to goods from 8 origins.
A preferential rate of 18.900 % + 7.630 EUR DTN applies to goods from Mercosur.
A preferential rate of 11.500 % + 5.600 EUR DTN applies to goods from Chile.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Western Balkan countries (AL, BA, ME, MK, XK, XS) (1098) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | South Africa (ZA) |
| 17.300 % + 8.400 EUR DTN | GSP - General arrangements (2020) |
| 0.000 % + 8.400 EUR DTN | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + 8.400 EUR DTN | Albania (AL) |
| 0.000 % + 8.400 EUR DTN | Bosnia and Herzegovina (BA) |
| 0.000 % + 8.400 EUR DTN | Montenegro (ME) |
| 0.000 % + 8.400 EUR DTN | North Macedonia (MK) |
| 0.000 % + 8.400 EUR DTN | Türkiye (TR) |
| 0.000 % + 8.400 EUR DTN | Kosovo (XK) |
| 0.000 % + 8.400 EUR DTN | Serbia (XS) |
| 18.900 % + 7.630 EUR DTN | Mercosur (5500) |
| 11.500 % + 5.600 EUR DTN | Chile (CL) |
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.
Other lines under 0811.90
- 0811 90 11 00Tropical fruit and tropical nuts
- 0811 90 19 12Cherries
- 0811 90 31 00Tropical fruit and tropical nuts
- 0811 90 39 12Cherries
- 0811 90 39 90Other
- 0811 90 50 00Fruit of the species Vaccinium myrtillus
- 0811 90 70 00Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium
- 0811 90 75 00Sour cherries (Prunus cerasus)
- 0811 90 80 00Other
- 0811 90 85 00Tropical fruit and tropical nuts
- 0811 90 95 20Boysenberries, frozen, not containing added sugar, not put up for retail sale
- 0811 90 95 30Pineapple (Ananas comosus), in pieces, frozen
- 0811 90 95 90Other
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
What does tariff line 0811 90 19 90 cover in the European Union tariff?
In the European Union tariff, line 0811 90 19 90 covers fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, containing added sugar or other sweetening matter, with a sugar content exceeding 13 % by weight.
What is the general (MFN) duty on 0811 90 19 90 in the European Union?
The general (MFN) duty rate is 20.800 % + 8.400 EUR DTN. The rate is published on 0811 90 19 00.
Which preferential rates apply to 0811 90 19 90?
Duty-free entry 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 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), Central America, Andorra, Canada, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, the United States, Vietnam, Samoa and South Africa. A preferential rate of 17.300 % + 8.400 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + 8.400 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Albania, Bosnia and Herzegovina, Montenegro, North Macedonia, Türkiye, Kosovo and Serbia. A preferential rate of 18.900 % + 7.630 EUR DTN applies to goods from Mercosur. A preferential rate of 11.500 % + 5.600 EUR DTN applies to goods from Chile.
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.