{ "summary": "The European Union tariff splits HS 1605.21 (shrimps and prawns: Not in airtight containers) into 23 national lines: 1605 21 10 05 (hargow made of prawn, wheat starch, tapioca, water, scallion, ginger, sugar, and salt; Shaomai made of prawn predominantly, chicken, corn starch, vegetable oil, black pepper, sesame oil, and water; Fried prawn wonton made of prawn, salt, oil, sugar, ginger, pepper, egg, vinegar, and soy sauce), 1605 21 10 20 (shelled and frozen), 1605 21 10 30 (other), 1605 21 10 40 (shrimps and prawns of the species Pandalus borealis, shelled, boiled and frozen, but not otherwise prepared) and 19 others. The general (MFN) duty is 20% on all 23 lines.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "1605.21", "source": null, "url": "https://border.bot/hs-codes/160521" }, { "label": "Duty (MFN)", "value": "20%", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "National lines", "value": "23", "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": "16: Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects", "source": null } ], "faq": [ { "question": "How many national tariff lines does the European Union tariff have under HS 1605.21?", "answer": "The European Union tariff splits HS 1605.21 (shrimps and prawns: Not in airtight containers) into 23 national lines: 1605 21 10 05 (hargow made of prawn, wheat starch, tapioca, water, scallion, ginger, sugar, and salt; Shaomai made of prawn predominantly, chicken, corn starch, vegetable oil, black pepper, sesame oil, and water; Fried prawn wonton made of prawn, salt, oil, sugar, ginger, pepper, egg, vinegar, and soy sauce), 1605 21 10 20 (shelled and frozen), 1605 21 10 30 (other), 1605 21 10 40 (shrimps and prawns of the species Pandalus borealis, shelled, boiled and frozen, but not otherwise prepared) and 19 others." }, { "question": "What is the duty on HS 1605.21 in the European Union?", "answer": "The general (MFN) duty is 20% on all 23 lines." } ], "sections": [ { "id": "covers", "title": "European Union lines under 1605.21", "text": [ "The European Union tariff splits HS 1605.21 (shrimps and prawns: Not in airtight containers) into 23 national lines: 1605 21 10 05 (hargow made of prawn, wheat starch, tapioca, water, scallion, ginger, sugar, and salt; Shaomai made of prawn predominantly, chicken, corn starch, vegetable oil, black pepper, sesame oil, and water; Fried prawn wonton made of prawn, salt, oil, sugar, ginger, pepper, egg, vinegar, and soy sauce), 1605 21 10 20 (shelled and frozen), 1605 21 10 30 (other), 1605 21 10 40 (shrimps and prawns of the species Pandalus borealis, shelled, boiled and frozen, but not otherwise prepared) and 19 others.", "The general (MFN) duty is 20% on all 23 lines." ] }, { "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 1605.21 are live on border.bot for the United States (4 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": { "code": "EU", "name": "European Union", "slug": "european-union" }, "borrowed": false, "localTaxes": [ { "code": "VAT", "name": "VAT", "region": null, "rate": 21, "rateType": "percent", "unit": null, "scope": [], "exclude": [], "startDate": null, "endDate": null, "sourceUrl": null, "notes": null } ], "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": 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"lines": [ { "code": "1605211005", "description": "Hargow made of prawn, wheat starch, tapioca, water, scallion, ginger, sugar, and salt; Shaomai made of prawn predominantly, chicken, corn starch, vegetable oil, black pepper, sesame oil, and water; Fried prawn wonton made of prawn, salt, oil, sugar, ginger, pepper, egg, vinegar, and soy sauce", "levels": [ "Shrimps and prawns", "Not in airtight containers", "In immediate packings of a net content not exceeding 2 kg", "Hargow made of prawn, wheat starch, tapioca, water, scallion, ginger, sugar, and salt; Shaomai made of prawn predominantly, chicken, corn starch, vegetable oil, black pepper, sesame oil, and water; Fried prawn wonton made of prawn, salt, oil, sugar, ginger, pepper, egg, vinegar, and soy sauce" ], "english": null, "keywords": [], "lang": "en", "units": [], "special": null, "general": { "code": "1605210000", "dutyText": "20.000 %", "startDate": "2012-01-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": 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"label": "Canada" }, { "code": "CI", "label": "Côte d'Ivoire" }, { "code": "CL", "label": "Chile" }, { "code": "CM", "label": "Cameroon" }, { "code": "CO", "label": "Colombia" }, { "code": "DZ", "label": "Algeria" }, { "code": "EC", "label": "Ecuador" }, { "code": "EG", "label": "Egypt" }, { "code": "FJ", "label": "Fiji" }, { "code": "GB", "label": "United Kingdom" }, { "code": "GE", "label": "Georgia" }, { "code": "GH", "label": "Ghana" }, { "code": "IL", "label": "Israel" }, { "code": "IS", "label": "Iceland" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LB", "label": "Lebanon" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "ME", "label": "Montenegro" }, { "code": "MK", "label": "North Macedonia" }, { "code": "MX", "label": "Mexico" }, { "code": "NZ", "label": "New Zealand" }, { "code": "PE", "label": "Peru" }, { "code": "PG", "label": "Papua New Guinea" }, { "code": "PS", "label": "Palestine" }, { "code": "SB", "label": "Solomon Islands" }, { "code": "SG", "label": "Singapore" }, { "code": "SM", "label": "San Marino" }, { "code": "TN", "label": "Tunisia" }, { "code": "TR", "label": "Türkiye" }, { "code": "UA", "label": "Ukraine" }, { "code": "WS", "label": "Samoa" }, { "code": "XK", "label": "Kosovo" }, { "code": "XS", "label": "Serbia" }, { "code": "ZA", "label": "South Africa" } ] }, { "dutyText": "7.000 %", "origins": [ { "code": "2020", "label": "GSP - General arrangements" } ] }, { "dutyText": "16.000 %", "origins": [ { "code": "5500", "label": "Mercosur" } ] }, { "dutyText": "10.000 %", "origins": [ { "code": "JP", "label": "Japan" } ] }, { "dutyText": "2.500 %", "origins": [ { "code": "VN", "label": "Vietnam" } ] } ], "measures": [], "restrictions": [] }, { "code": "1605211020", "description": "shelled and frozen", "levels": [ "Shrimps and prawns", "Not in airtight containers", "In immediate packings of a net content not exceeding 2 kg", "Of the \"Crangon\" variety", 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] } ], "measures": [], "restrictions": [] }, { "code": "1605211030", "description": "Other", "levels": [ "Shrimps and prawns", "Not in airtight containers", "In immediate packings of a net content not exceeding 2 kg", "Of the \"Crangon\" variety", "Other" ], "english": null, "keywords": [], "lang": "en", "units": [], "special": null, "general": { "code": "1605210000", "dutyText": "20.000 %", "startDate": "2012-01-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa States" }, { "code": "1035", "label": "SADC EPA" }, { "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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