European Union tariff line 2001 90 97 31: Not containing added sugar
Last updated
Key facts
- Tariff line
- 2001 90 97 31
- Covers
- Hop shoots and similar edible parts of plants, not containing added sugar
- Duty (MFN)
- 16%
- Preferential rates
- From 0% (55 programmes or origins)
- 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
- 2001.90
Summary
In the European Union tariff, line 2001 90 97 31 covers hop shoots and similar edible parts of plants, not containing added sugar. The general (MFN) duty rate is 16%. It falls under HS subheading 2001.90 in heading 20.01 (chapter 20).
What this line covers
In the European Union tariff, line 2001 90 97 31 covers hop shoots and similar edible parts of plants, not containing added sugar.
Its legal text is “Not containing added sugar”, read under “Other”, “Other” and “Hop shoots and similar edible parts of plants”.
How it is structured
It falls under HS subheading 2001.90 in heading 20.01 (chapter 20). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 20
- Preparations of vegetables, fruit, nuts or other parts of plants
- Heading 20.01
- Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
- Subheading 2001.90
- Other
- Within the subheading
- Other
- Within the subheading
- Hop shoots and similar edible parts of plants
- Line 2001 90 97 31
- Not containing added sugar
Duty
The general (MFN) duty rate is 16%.
The rate is published on 2001 90 97 00.
Duty-free entry applies to goods that qualify under 3 programmes: 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…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from 50 origins.
A preferential rate of 11.2% applies to goods from GSP - General arrangements.
A preferential rate of 14.5% applies to goods from Mercosur.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 11.2% | GSP - General arrangements (2020) |
| 14.5% | Mercosur (5500) |
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 2001.90
- 2001 90 10 00Mango chutney
- 2001 90 20 00Fruit of the genus Capsicum other than sweet peppers or pimentos
- 2001 90 30 10In kernels, not frozen
- 2001 90 30 91in cobs with a diameter of 8 mm or more, but not more than 12 mm
- 2001 90 30 99Other
- 2001 90 40 00Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch
- 2001 90 50 10Not containing added sugar
- 2001 90 50 90Other
- 2001 90 65 10Not containing added sugar
- 2001 90 65 90Other
- 2001 90 70 10Not containing added sugar
- 2001 90 70 90Other
- 2001 90 92 10Palm hearts
- 2001 90 92 21Not containing added sugar
- 2001 90 92 29Other
- 2001 90 97 11Not containing added sugar
- 2001 90 97 19Other
- 2001 90 97 21Not containing added sugar
- 2001 90 97 29Other
- 2001 90 97 39Other
- 2001 90 97 54Not containing added sugar
- 2001 90 97 56Other
- 2001 90 97 81Not containing added sugar
- 2001 90 97 89Other
- 2001 90 97 91Not containing added sugar
- 2001 90 97 99Other
In other countries
National tariff lines under 2001.90 are live on border.bot for the United States (13 lines, also used by 1 other country).
- United States13 lines, used by 1 other country
Frequently asked questions
What does tariff line 2001 90 97 31 cover in the European Union tariff?
In the European Union tariff, line 2001 90 97 31 covers hop shoots and similar edible parts of plants, not containing added sugar.
What is the general (MFN) duty on 2001 90 97 31 in the European Union?
The general (MFN) duty rate is 16%. The rate is published on 2001 90 97 00.
Which preferential rates apply to 2001 90 97 31?
Duty-free entry applies to goods that qualify under 3 programmes: 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…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Syria, Tunisia, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 11.2% applies to goods from GSP - General arrangements. A preferential rate of 14.5% applies to goods from Mercosur.
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.