{
  "summary": "The European Union tariff splits HS 2005.80 (sweet corn (Zea mays var. saccharata)) into 4 national lines: 2005 80 00 10 (in kernels, not frozen), 2005 80 00 30 (corn cobs (Zea Mays Saccharata) whether or not cut, with a diameter of 10 mm or more, but not more than 20 mm, for use in the manufacture of products of the food industry for treatment other than simple repacking), 2005 80 00 91 (in cobs with a diameter of 8 mm or more, but not more than 12 mm) and 2005 80 00 99 (other). The general (MFN) duty is 5.100 % + 9.400 EUR DTN E on all 4 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "2005.80",
      "source": null,
      "url": "https://border.bot/hs-codes/200580"
    },
    {
      "label": "Duty (MFN)",
      "value": "5.100 % + 9.400 EUR DTN E",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "National lines",
      "value": "4",
      "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 2005.80?",
      "answer": "The European Union tariff splits HS 2005.80 (sweet corn (Zea mays var. saccharata)) into 4 national lines: 2005 80 00 10 (in kernels, not frozen), 2005 80 00 30 (corn cobs (Zea Mays Saccharata) whether or not cut, with a diameter of 10 mm or more, but not more than 20 mm, for use in the manufacture of products of the food industry for treatment other than simple repacking), 2005 80 00 91 (in cobs with a diameter of 8 mm or more, but not more than 12 mm) and 2005 80 00 99 (other)."
    },
    {
      "question": "What is the duty on HS 2005.80 in the European Union?",
      "answer": "The general (MFN) duty is 5.100 % + 9.400 EUR DTN E on all 4 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 2005.80",
      "text": [
        "The European Union tariff splits HS 2005.80 (sweet corn (Zea mays var. saccharata)) into 4 national lines: 2005 80 00 10 (in kernels, not frozen), 2005 80 00 30 (corn cobs (Zea Mays Saccharata) whether or not cut, with a diameter of 10 mm or more, but not more than 20 mm, for use in the manufacture of products of the food industry for treatment other than simple repacking), 2005 80 00 91 (in cobs with a diameter of 8 mm or more, but not more than 12 mm) and 2005 80 00 99 (other).",
        "The general (MFN) duty is 5.100 % + 9.400 EUR DTN E on all 4 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 2005.80 are live on border.bot for the United States (1 line, 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"
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    "schedule": {
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    "borrowed": false,
    "localTaxes": [
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        "rate": 21,
        "rateType": "percent",
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        "scope": [],
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        "startDate": null,
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        "notes": null
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    ],
    "localDeminimis": [
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        "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": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
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    "dateModified": "2026-10-11T20:29:44.802Z",
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      "code": "20",
      "description": "Preparations of vegetables, fruit, nuts or other parts of plants"
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    "heading": {
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      "description": "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006"
    },
    "subheading": {
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    "lines": [
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        "description": "In kernels, not frozen",
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        "english": null,
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        "preferences": [
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                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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                "code": "1033",
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
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                "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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                "label": "Egypt"
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                "label": "United Kingdom"
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                "label": "Georgia"
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                "label": "Ghana"
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                "code": "MK",
                "label": "North Macedonia"
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                "label": "Palestine"
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              {
                "code": "SB",
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              {
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            "origins": [
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              {
                "code": "EC",
                "label": "Ecuador"
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        "restrictions": []
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        "levels": [
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          "Corn cobs (Zea Mays Saccharata) whether or not cut, with a diameter of 10 mm or more, but not more than 20 mm, for use in the manufacture of products of the food industry for treatment other than simple repacking"
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                "code": "1033",
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                "label": "Japan"
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                "label": "Kenya"
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                "code": "KR",
                "label": "South Korea"
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              {
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                "label": "Liechtenstein"
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                "code": "MA",
                "label": "Morocco"
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                "label": "Moldova"
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              {
                "code": "ME",
                "label": "Montenegro"
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              {
                "code": "MK",
                "label": "North Macedonia"
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                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
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                "label": "Solomon Islands"
              },
              {
                "code": "SM",
                "label": "San Marino"
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                "label": "Vietnam"
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                "label": "a group of origins (TARIC area XC)"
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                "label": "Kosovo"
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                "label": "a group of origins (TARIC area XL)"
              },
              {
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                "label": "Serbia"
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                "label": "EEA - European Economic Area"
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                "label": "Iceland"
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              {
                "code": "NO",
                "label": "Norway"
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          },
          {
            "dutyText": "0.000 % + 9.400 EUR DTN E",
            "origins": [
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
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