{
  "summary": "The European Union tariff splits HS 1212.99 (other: Other) into 5 national lines: 1212 99 41 00 (not decorticated, crushed or ground), 1212 99 49 00 (other), 1212 99 95 10 (bee pollen), 1212 99 95 20 (unprocessed whole, ground, milled, cracked, chopped apricot kernels intended to be placed on the market for the final consumer) and 1 other. The general (MFN) duty differs by line: 0% on 1212 99 41 00, 5.8% on 1212 99 49 00, 0% on 1212 99 95 10, 0% on 1212 99 95 20 and 0% on 1212 99 95 90.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "1212.99",
      "source": null,
      "url": "https://border.bot/hs-codes/121299"
    },
    {
      "label": "National lines",
      "value": "5",
      "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": "12: Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 1212.99?",
      "answer": "The European Union tariff splits HS 1212.99 (other: Other) into 5 national lines: 1212 99 41 00 (not decorticated, crushed or ground), 1212 99 49 00 (other), 1212 99 95 10 (bee pollen), 1212 99 95 20 (unprocessed whole, ground, milled, cracked, chopped apricot kernels intended to be placed on the market for the final consumer) and 1 other."
    },
    {
      "question": "What is the duty on HS 1212.99 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 0% on 1212 99 41 00, 5.8% on 1212 99 49 00, 0% on 1212 99 95 10, 0% on 1212 99 95 20 and 0% on 1212 99 95 90."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 1212.99",
      "text": [
        "The European Union tariff splits HS 1212.99 (other: Other) into 5 national lines: 1212 99 41 00 (not decorticated, crushed or ground), 1212 99 49 00 (other), 1212 99 95 10 (bee pollen), 1212 99 95 20 (unprocessed whole, ground, milled, cracked, chopped apricot kernels intended to be placed on the market for the final consumer) and 1 other.",
        "The general (MFN) duty differs by line: 0% on 1212 99 41 00, 5.8% on 1212 99 49 00, 0% on 1212 99 95 10, 0% on 1212 99 95 20 and 0% on 1212 99 95 90."
      ]
    },
    {
      "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 1212.99 are live on border.bot for the United States (3 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": {
    "type": "country-subheading",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
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      "name": "European Union",
      "slug": "european-union"
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    "borrowed": false,
    "localTaxes": [
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        "code": "VAT",
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        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
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        "notes": null
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    "localDeminimis": [
      {
        "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": "12",
      "description": "Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder"
    },
    "heading": {
      "code": "1212",
      "description": "Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included"
    },
    "subheading": {
      "code": "121299",
      "description": "Other: Other"
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    "lines": [
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        "code": "1212994100",
        "description": "Not decorticated, crushed or ground",
        "levels": [
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          "Other",
          "Locust bean seeds",
          "Not decorticated, crushed or ground"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "1212994100",
          "dutyText": "0.000 %",
          "startDate": "2007-01-01",
          "endDate": null,
          "unit": null
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        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
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                "code": "1033",
                "label": "CARIFORUM"
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              {
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                "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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              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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              {
                "code": "AD",
                "label": "Andorra"
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              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CM",
                "label": "Cameroon"
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              {
                "code": "EG",
                "label": "Egypt"
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              {
                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
                "code": "IL",
                "label": "Israel"
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              {
                "code": "IS",
                "label": "Iceland"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
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                "label": "Kenya"
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              {
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                "label": "South Korea"
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              {
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                "label": "Lebanon"
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                "label": "Morocco"
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                "label": "Moldova"
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                "label": "Mexico"
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                "code": "PG",
                "label": "Papua New Guinea"
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                "label": "Solomon Islands"
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                "label": "Syria"
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              {
                "code": "WS",
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        "keywords": [],
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          "startDate": "2007-01-01",
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            "origins": [
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                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
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                "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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              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              {
                "code": "2027",
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                "label": "OCTs (Overseas Countries and Territories)"
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                "label": "Andorra"
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                "label": "Canada"
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                "label": "Colombia"
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                "label": "Algeria"
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                "label": "Ecuador"
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                "label": "Fiji"
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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": "Jordan"
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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": "North Macedonia"
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                "label": "Mexico"
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                "label": "New Zealand"
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                "label": "Peru"
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                "label": "Papua New Guinea"
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                "label": "Solomon Islands"
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                "label": "Syria"
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                "label": "Tunisia"
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                "label": "Türkiye"
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                "label": "Ukraine"
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                "label": "Vietnam"
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                "label": "Samoa"
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                "label": "Kosovo"
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                "label": "Serbia"
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                "label": "South Africa"
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            "origins": [
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            "origins": [
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                "label": "Mercosur"
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          "Other",
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          "dutyText": "0.000 %",
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          "endDate": null,
          "unit": null
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        "preferences": [
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            "origins": [
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                "code": "1033",
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
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                "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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              {
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                "label": "Egypt"
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              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
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                "label": "United Kingdom"
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              {
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                "label": "Ghana"
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              {
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                "label": "Israel"
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              {
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                "label": "Iceland"
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              {
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                "label": "Jordan"
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              {
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                "label": "Kenya"
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              {
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                "label": "South Korea"
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              {
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                "label": "Morocco"
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                "label": "Mexico"
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        "levels": [
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          "Other",
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          "Unprocessed whole, ground, milled, cracked, chopped apricot kernels intended to be placed on the market for the final consumer"
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            "origins": [
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