European Union tariff line 2002 90 41 20: With a dry matter content of more than 30 % by weight
Last updated
Key facts
- Tariff line
- 2002 90 41 20
- Covers
- Tomatoes prepared or preserved otherwise than by vinegar or acetic acid, with a dry matter content of more than 20 % but not more than 34 % by weight, in immediate packings of a net content exceeding 1 kg, with a dry matter content of more than 30 % by weight
- Duty (MFN)
- 14.4%
- Preferential rates
- From 0% (44 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
- 2002.90
Summary
In the European Union tariff, line 2002 90 41 20 covers tomatoes prepared or preserved otherwise than by vinegar or acetic acid, with a dry matter content of more than 20 % but not more than 34 % by weight, in immediate packings of a net content exceeding 1 kg, with a dry matter content of more than 30 % by weight. The general (MFN) duty rate is 14.4%. It falls under HS subheading 2002.90 in heading 20.02 (chapter 20).
What this line covers
In the European Union tariff, line 2002 90 41 20 covers tomatoes prepared or preserved otherwise than by vinegar or acetic acid, with a dry matter content of more than 20 % but not more than 34 % by weight, in immediate packings of a net content exceeding 1 kg, with a dry matter content of more than 30 % by weight.
Its legal text is “With a dry matter content of more than 30 % by weight”, read under “Other”, “With a dry matter content of more than 20 % but not more than 34 % by weight” and “In immediate packings of a net content exceeding 1 kg”.
How it is structured
It falls under HS subheading 2002.90 in heading 20.02 (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 20.02
- Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
- Subheading 2002.90
- Other
- Within the subheading
- With a dry matter content of more than 20 % but not more than 34 % by weight
- Within the subheading
- In immediate packings of a net content exceeding 1 kg
- Line 2002 90 41 20
- With a dry matter content of more than 30 % by weight
Duty
The general (MFN) duty rate is 14.4%.
The rate is published on 2002 00 00 00.
Duty-free entry applies to goods that qualify under 2 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… and EEA - European Economic Area, and to goods from 41 origins.
A preferential rate of 12.6% 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% | EEA - European Economic Area (2012) |
| 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% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 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% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 12.6% | 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 2002.90
- 2002 90 11 00In immediate packings of a net content exceeding 1 kg
- 2002 90 19 00In immediate packings of a net content not exceeding 1 kg
- 2002 90 20 00With a dry matter content of not less than 12 % but not more than 20 % by weight
- 2002 90 41 95Other
- 2002 90 49 20With a dry matter content of more than 30 % by weight
- 2002 90 49 95Other
- 2002 90 80 10Powdered, whether or not containing added sugar, other sweetening matter or starch
- 2002 90 80 90Other
In other countries
National tariff lines under 2002.90 are live on border.bot for the United States (6 lines, also used by 1 other country).
- United States6 lines, used by 1 other country
Frequently asked questions
What does tariff line 2002 90 41 20 cover in the European Union tariff?
In the European Union tariff, line 2002 90 41 20 covers tomatoes prepared or preserved otherwise than by vinegar or acetic acid, with a dry matter content of more than 20 % but not more than 34 % by weight, in immediate packings of a net content exceeding 1 kg, with a dry matter content of more than 30 % by weight.
What is the general (MFN) duty on 2002 90 41 20 in the European Union?
The general (MFN) duty rate is 14.4%. The rate is published on 2002 00 00 00.
Which preferential rates apply to 2002 90 41 20?
Duty-free entry applies to goods that qualify under 2 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… and EEA - European Economic Area, 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, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Iceland, Jordan, Japan, Kenya, South Korea, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 12.6% 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.