{ "summary": "The European Union tariff splits HS 2001.90 (vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid) into 27 national lines: 2001 90 10 00 (mango chutney), 2001 90 20 00 (fruit of the genus Capsicum other than sweet peppers or pimentos), 2001 90 30 10 (in kernels, not frozen), 2001 90 30 91 (in cobs with a diameter of 8 mm or more, but not more than 12 mm) and 23 others.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "2001.90", "source": null, "url": "https://border.bot/hs-codes/200190" }, { "label": "National lines", "value": "27", "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": "20: Preparations of vegetables, fruit, nuts or other parts of plants", "source": null } ], "faq": [ { "question": "How many national tariff lines does the European Union tariff have under HS 2001.90?", "answer": "The European Union tariff splits HS 2001.90 (vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid) into 27 national lines: 2001 90 10 00 (mango chutney), 2001 90 20 00 (fruit of the genus Capsicum other than sweet peppers or pimentos), 2001 90 30 10 (in kernels, not frozen), 2001 90 30 91 (in cobs with a diameter of 8 mm or more, but not more than 12 mm) and 23 others." } ], "sections": [ { "id": "covers", "title": "European Union lines under 2001.90", "text": [ "The European Union tariff splits HS 2001.90 (vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid) into 27 national lines: 2001 90 10 00 (mango chutney), 2001 90 20 00 (fruit of the genus Capsicum other than sweet peppers or pimentos), 2001 90 30 10 (in kernels, not frozen), 2001 90 30 91 (in cobs with a diameter of 8 mm or more, but not more than 12 mm) and 23 others." ] }, { "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 2001.90 are live on border.bot for the United States (13 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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