{
  "summary": "The European Union tariff splits HS 0813.40 (other fruit) into 6 national lines: 0813 40 10 00 (peaches, including nectarines), 0813 40 30 00 (pears), 0813 40 50 00 (papaws (papayas)), 0813 40 65 00 (tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) and 2 others. The general (MFN) duty differs by line: 5.6% on 0813 40 10 00, 6.4% on 0813 40 30 00, 2% on 0813 40 50 00, 0% on 0813 40 65 00, 2.4% on 0813 40 95 10 and 2.4% on 0813 40 95 80.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "0813.40",
      "source": null,
      "url": "https://border.bot/hs-codes/081340"
    },
    {
      "label": "National lines",
      "value": "6",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "08: Edible fruit and nuts; peel of citrus fruit or melons",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 0813.40?",
      "answer": "The European Union tariff splits HS 0813.40 (other fruit) into 6 national lines: 0813 40 10 00 (peaches, including nectarines), 0813 40 30 00 (pears), 0813 40 50 00 (papaws (papayas)), 0813 40 65 00 (tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) and 2 others."
    },
    {
      "question": "What is the duty on HS 0813.40 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 5.6% on 0813 40 10 00, 6.4% on 0813 40 30 00, 2% on 0813 40 50 00, 0% on 0813 40 65 00, 2.4% on 0813 40 95 10 and 2.4% on 0813 40 95 80."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 0813.40",
      "text": [
        "The European Union tariff splits HS 0813.40 (other fruit) into 6 national lines: 0813 40 10 00 (peaches, including nectarines), 0813 40 30 00 (pears), 0813 40 50 00 (papaws (papayas)), 0813 40 65 00 (tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) and 2 others.",
        "The general (MFN) duty differs by line: 5.6% on 0813 40 10 00, 6.4% on 0813 40 30 00, 2% on 0813 40 50 00, 0% on 0813 40 65 00, 2.4% on 0813 40 95 10 and 2.4% on 0813 40 95 80."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 0813.40 are live on border.bot for the United States (10 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
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    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "schedule": {
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    "borrowed": false,
    "localTaxes": [
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        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
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        "startDate": null,
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        "notes": null
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    ],
    "localDeminimis": [
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        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
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    "ratesLive": true,
    "provenance": [
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "08",
      "description": "Edible fruit and nuts; peel of citrus fruit or melons"
    },
    "heading": {
      "code": "0813",
      "description": "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter"
    },
    "subheading": {
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    "lines": [
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        "description": "Peaches, including nectarines",
        "levels": [
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          "Peaches, including nectarines"
        ],
        "english": null,
        "keywords": [],
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          "endDate": null,
          "unit": null
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        "preferences": [
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            "dutyText": "0.000 %",
            "origins": [
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                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
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                "code": "2000",
                "label": "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…"
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                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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                "code": "2027",
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                "code": "AL",
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                "label": "Bosnia and Herzegovina"
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                "label": "Canada"
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                "code": "CI",
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                "code": "CL",
                "label": "Chile"
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                "label": "Ecuador"
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                "label": "Egypt"
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                "label": "United Kingdom"
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                "label": "Georgia"
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                "label": "Israel"
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                "label": "Iceland"
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                "label": "Japan"
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                "label": "South Korea"
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                "label": "North Macedonia"
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                "label": "Mexico"
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                "label": "Peru"
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                "label": "Eastern and Southern Africa States"
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              {
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              {
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                "label": "Chile"
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              {
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                "label": "Colombia"
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                "label": "Israel"
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                "label": "Japan"
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                "label": "Kenya"
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                "label": "South Korea"
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                "label": "Morocco"
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                "label": "Moldova"
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                "label": "Montenegro"
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                "label": "North Macedonia"
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                "code": "MX",
                "label": "Mexico"
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                "label": "New Zealand"
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              {
                "code": "PE",
                "label": "Peru"
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                "label": "Palestine"
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                "label": "Singapore"
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                "label": "Serbia"
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                "label": "South Africa"
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            "origins": [
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                "label": "GSP - General arrangements"
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            "origins": [
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                "code": "5500",
                "label": "Mercosur"
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        "measures": [],
        "restrictions": []
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        "description": "Papaws (papayas)",
        "levels": [
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          "Papaws (papayas)"
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        "english": null,
        "keywords": [],
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          "startDate": "1990-01-01",
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            "origins": [
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