European Union tariff line 1404 90 00 10: Betel leaves (Piper betle L.)
Last updated
Key facts
- Tariff line
- 1404 90 00 10
- Covers
- Betel leaves (Piper betle L.)
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (1 programme or origin)
- 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
- HS subheading
- 1404.90
Summary
In the European Union tariff, line 1404 90 00 10 covers betel leaves (Piper betle L.). The general (MFN) duty rate is 0%. It falls under HS subheading 1404.90 in heading 14.04 (chapter 14).
What this line covers
In the European Union tariff, line 1404 90 00 10 covers betel leaves (Piper betle L.).
Its legal text is “Betel leaves (Piper betle L.)”, read under “Other”.
How it is structured
It falls under HS subheading 1404.90 in heading 14.04 (chapter 14). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 14
- Vegetable plaiting materials; vegetable products not elsewhere specified or included
- Heading 14.04
- Vegetable products not elsewhere specified or included
- Subheading 1404.90
- Other
- Line 1404 90 00 10
- Betel leaves (Piper betle L.)
Duty
The general (MFN) duty rate is 0%.
The rate is published on 1404 90 00 00.
Duty-free entry applies to goods from the United Kingdom.
| Preferential rate | Programme or origin |
|---|---|
| 0% | United Kingdom (GB) |
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.
Other lines under 1404.90
- 1404 90 00 90Other
In other countries
National tariff lines under 1404.90 are live on border.bot for the United States (7 lines, also used by 1 other country).
- United States7 lines, used by 1 other country
Frequently asked questions
What does tariff line 1404 90 00 10 cover in the European Union tariff?
In the European Union tariff, line 1404 90 00 10 covers betel leaves (Piper betle L.).
What is the general (MFN) duty on 1404 90 00 10 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 1404 90 00 00.
Which preferential rates apply to 1404 90 00 10?
Duty-free entry applies to goods from the United Kingdom.
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.