# European Union tariff line 0812 90 98 19: Other

> In the European Union tariff, line 0812 90 98 19 covers fruit falling within heading and subheading Nos 0803, 0804 10, 0805 40, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 50, 0810 60, 0810 70 and 0810 90 75. The general (MFN) duty rate is 8.8%. It falls under HS subheading 0812.90 in heading 08.12 (chapter 08).

Source: https://border.bot/countries/european-union/hs-codes/0812909819
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) / [0812.90](https://border.bot/countries/european-union/hs-codes/081290) / [0812 90 98 19](https://border.bot/countries/european-union/hs-codes/0812909819)

## Key facts

- Tariff line: 0812 90 98 19
- Covers: Fruit falling within heading and subheading Nos 0803, 0804 10, 0805 40, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 50, 0810 60, 0810 70 and 0810 90 75
- Duty (MFN): 8.8%
- Preferential rates: From 0% (50 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](https://border.bot/countries/european-union)
- HS subheading: [0812.90](https://border.bot/hs-codes/081290)

## What this line covers

In the European Union tariff, line 0812 90 98 19 covers fruit falling within heading and subheading Nos 0803, 0804 10, 0805 40, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 50, 0810 60, 0810 70 and 0810 90 75.

Its legal text is “Other”, read under “Fruit falling within heading and subheading Nos 0803, 0804 10, 0805 40, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 50, 0810 60, 0810 70 and 0810 90 75”.

## How it is structured

It falls under HS subheading 0812.90 in heading 08.12 (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 08.12: Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption
- Subheading 0812.90: Fruit falling within heading and subheading Nos 0803, 0804 10, 0805 40, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 50, 0810 60, 0810 70 and 0810 90 75
- Line 0812 90 98 19: Other

## Duty

The general (MFN) duty rate is 8.8%.

The rate is published on 0812 90 98 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 47 origins.

A preferential rate of 5.3% applies to goods from GSP - General arrangements.

A preferential rate of 7% applies to goods from Mercosur.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 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%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 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%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 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%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 5.3%: GSP - General arrangements (2020)
- 7%: Mercosur (5500)

## 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 States](https://border.bot/countries/united-states/hs-codes/081290): 6 lines, used by 1 other country
- [The Harmonized System text for 0812.90](https://border.bot/hs-codes/081290)

## Other lines under 0812.90

- [0812 90 25 11](https://border.bot/countries/european-union/hs-codes/0812902511) Comminuted
- [0812 90 25 19](https://border.bot/countries/european-union/hs-codes/0812902519) Other
- [0812 90 25 90](https://border.bot/countries/european-union/hs-codes/0812902590) Apricots
- [0812 90 30 00](https://border.bot/countries/european-union/hs-codes/0812903000) Papaws (papayas)
- [0812 90 40 00](https://border.bot/countries/european-union/hs-codes/0812904000) Fruit of the species Vaccinium myrtillus
- [0812 90 70 00](https://border.bot/countries/european-union/hs-codes/0812907000) Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya and tropical nuts
- [0812 90 98 11](https://border.bot/countries/european-union/hs-codes/0812909811) Grapefruit (including pomelo), comminuted
- [0812 90 98 20](https://border.bot/countries/european-union/hs-codes/0812909820) Other citrusfruit, comminuted
- [0812 90 98 90](https://border.bot/countries/european-union/hs-codes/0812909890) Other

- Previous line: [0812 90 98 11](https://border.bot/countries/european-union/hs-codes/0812909811) Grapefruit (including pomelo), comminuted
- Next line: [0812 90 98 20](https://border.bot/countries/european-union/hs-codes/0812909820) Other citrusfruit, comminuted

## Frequently asked questions

### What does tariff line 0812 90 98 19 cover in the European Union tariff?

In the European Union tariff, line 0812 90 98 19 covers fruit falling within heading and subheading Nos 0803, 0804 10, 0805 40, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 50, 0810 60, 0810 70 and 0810 90 75.

### What is the general (MFN) duty on 0812 90 98 19 in the European Union?

The general (MFN) duty rate is 8.8%. The rate is published on 0812 90 98 00.

### Which preferential rates apply to 0812 90 98 19?

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, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 5.3% applies to goods from GSP - General arrangements. A preferential rate of 7% applies to goods from Mercosur.

## 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/0812909819.json