Key facts
- HS subheading
- 2004.90
- National lines
- 12
- 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
- Chapter
- 20: Preparations of vegetables, fruit, nuts or other parts of plants
Summary
The European Union tariff splits HS 2004.90 (other vegetables and mixtures of vegetables) into 12 national lines: 2004 90 10 00 (sweetcorn (Zea mays var. saccharata)), 2004 90 30 10 (sauerkraut), 2004 90 30 20 (capers), 2004 90 30 30 (olives) and 8 others.
European Union lines under 2004.90
The European Union tariff splits HS 2004.90 (other vegetables and mixtures of vegetables) into 12 national lines: 2004 90 10 00 (sweetcorn (Zea mays var. saccharata)), 2004 90 30 10 (sauerkraut), 2004 90 30 20 (capers), 2004 90 30 30 (olives) and 8 others.
- 2004 90 10 00Sweetcorn (Zea mays var. saccharata)Duty: 5.100 % + 9.400 EUR DTN E
- 2004 90 30 10SauerkrautDuty: 16%
- 2004 90 30 20CapersDuty: 16%
- 2004 90 30 30OlivesDuty: 16%
- 2004 90 50 00Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in podDuty: 19.2%
- 2004 90 91 00Onions, cooked, not otherwise preparedDuty: 14.4%
- 2004 90 98 10MixturesDuty: 17.6%
- 2004 90 98 20CarrotsDuty: 17.6%
- 2004 90 98 30AsparagusDuty: 17.6%
- 2004 90 98 60Products containing meat in a proportion of 3 % up to and including 20 % by weightDuty: 17.6%
- 2004 90 98 70Globe artichokesDuty: 17.6%
- 2004 90 98 80OtherDuty: 17.6%
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.
In other countries
National tariff lines under 2004.90 are live on border.bot for the United States (9 lines, also used by 1 other country).
- United States9 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2004.90?
The European Union tariff splits HS 2004.90 (other vegetables and mixtures of vegetables) into 12 national lines: 2004 90 10 00 (sweetcorn (Zea mays var. saccharata)), 2004 90 30 10 (sauerkraut), 2004 90 30 20 (capers), 2004 90 30 30 (olives) and 8 others.
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.