Key facts
- HS subheading
- 1302.20
- National lines
- 12
- 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
- 13: Lac; gums, resins and other vegetable saps and extracts
Summary
The European Union tariff splits HS 1302.20 (pectic substances, pectinates and pectates) into 12 national lines: 1302 20 10 13 (pectates), 1302 20 10 15 (other), 1302 20 10 61 (pectates), 1302 20 10 69 (other) and 8 others.
European Union lines under 1302.20
The European Union tariff splits HS 1302.20 (pectic substances, pectinates and pectates) into 12 national lines: 1302 20 10 13 (pectates), 1302 20 10 15 (other), 1302 20 10 61 (pectates), 1302 20 10 69 (other) and 8 others.
- 1302 20 10 13PectatesDuty: 19.2%
- 1302 20 10 15OtherDuty: 19.2%
- 1302 20 10 61PectatesDuty: 19.2%
- 1302 20 10 69OtherDuty: 19.2%
- 1302 20 10 71PectatesDuty: 19.2%
- 1302 20 10 79OtherDuty: 19.2%
- 1302 20 90 11PectatesDuty: 11.2%
- 1302 20 90 20OtherDuty: 11.2%
- 1302 20 90 61PectatesDuty: 11.2%
- 1302 20 90 69OtherDuty: 11.2%
- 1302 20 90 91PectatesDuty: 11.2%
- 1302 20 90 99OtherDuty: 11.2%
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 1302.20 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1302.20?
The European Union tariff splits HS 1302.20 (pectic substances, pectinates and pectates) into 12 national lines: 1302 20 10 13 (pectates), 1302 20 10 15 (other), 1302 20 10 61 (pectates), 1302 20 10 69 (other) and 8 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.