Key facts
- HS subheading
- 0812.90
- National lines
- 10
- 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 0812.90 (fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption) into 10 national lines: 0812 90 25 11 (comminuted), 0812 90 25 19 (other), 0812 90 25 90 (apricots), 0812 90 30 00 (papaws (papayas)) and 6 others.
European Union lines under 0812.90
The European Union tariff splits HS 0812.90 (fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption) into 10 national lines: 0812 90 25 11 (comminuted), 0812 90 25 19 (other), 0812 90 25 90 (apricots), 0812 90 30 00 (papaws (papayas)) and 6 others.
- 0812 90 25 11ComminutedDuty: 12.8%
- 0812 90 25 19OtherDuty: 12.8%
- 0812 90 25 90ApricotsDuty: 12.8%
- 0812 90 30 00Papaws (papayas)Duty: 2.3%
- 0812 90 40 00Fruit of the species Vaccinium myrtillusDuty: 6.4%
- 0812 90 70 00Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya and tropical nutsDuty: 5.5%
- 0812 90 98 11Grapefruit (including pomelo), comminutedDuty: 8.8%
- 0812 90 98 19OtherDuty: 8.8%
- 0812 90 98 20Other citrusfruit, comminutedDuty: 8.8%
- 0812 90 98 90OtherDuty: 8.8%
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 0812.90 are live on border.bot for the United States (6 lines, also used by 1 other country).
- United States6 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0812.90?
The European Union tariff splits HS 0812.90 (fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption) into 10 national lines: 0812 90 25 11 (comminuted), 0812 90 25 19 (other), 0812 90 25 90 (apricots), 0812 90 30 00 (papaws (papayas)) and 6 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.