{
  "summary": "In the European Union tariff, line 1404 90 00 90 covers vegetable products not elsewhere specified or included. The general (MFN) duty rate is 0%. It falls under HS subheading 1404.90 in heading 14.04 (chapter 14).",
  "updatedAt": "2026-10-11",
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      "label": "Import VAT/GST in the European Union",
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      "source": "border.bot release EU:taxes #1"
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      "question": "What does tariff line 1404 90 00 90 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 1404 90 00 90 covers vegetable products not elsewhere specified or included."
    },
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      "question": "What is the general (MFN) duty on 1404 90 00 90 in the European Union?",
      "answer": "The general (MFN) duty rate is 0%. The rate is published on 1404 90 00 00."
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    {
      "question": "Which preferential rates apply to 1404 90 00 90?",
      "answer": "Duty-free entry applies to goods from the United Kingdom."
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      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 1404 90 00 90 covers vegetable products not elsewhere specified or included.",
        "Its legal text is “Other”."
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      "text": [
        "The general (MFN) duty rate is 0%.",
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        "Duty-free entry applies to goods from the United Kingdom."
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      "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."
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        "National tariff lines under 1404.90 are live on border.bot for the United States (7 lines, also used by 1 other country)."
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      "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."
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