Key facts
- HS subheading
- 2005.99
- National lines
- 17
- 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 2005.99 (other vegetables and mixtures of vegetables: Other) into 17 national lines: 2005 99 10 10 (powdered preparations, whether or not containing added sugar, other sweetening matter or starch), 2005 99 10 90 (other), 2005 99 20 10 (powdered preparations, whether or not containing added sugar, other sweetening matter or starch), 2005 99 20 90 (other) and 13 others.
European Union lines under 2005.99
The European Union tariff splits HS 2005.99 (other vegetables and mixtures of vegetables: Other) into 17 national lines: 2005 99 10 10 (powdered preparations, whether or not containing added sugar, other sweetening matter or starch), 2005 99 10 90 (other), 2005 99 20 10 (powdered preparations, whether or not containing added sugar, other sweetening matter or starch), 2005 99 20 90 (other) and 13 others.
- 2005 99 10 10Powdered preparations, whether or not containing added sugar, other sweetening matter or starchDuty: 6.4%
- 2005 99 10 90OtherDuty: 6.4%
- 2005 99 20 10Powdered preparations, whether or not containing added sugar, other sweetening matter or starchDuty: 16%
- 2005 99 20 90OtherDuty: 16%
- 2005 99 30 10Powdered preparations, whether or not containing added sugar, other sweetening matter or starchDuty: 17.6%
- 2005 99 30 90OtherDuty: 17.6%
- 2005 99 50 10Powdered preparations, whether or not containing added sugar, other sweetening matter or starchDuty: 17.6%
- 2005 99 50 90OtherDuty: 17.6%
- 2005 99 60 10Powdered preparations, whether or not containing added sugar, other sweetening matter or starchDuty: 16%
- 2005 99 60 90OtherDuty: 16%
- 2005 99 80 21Powdered preparations, whether or not containing added sugar, other sweetening matter or starchDuty: 17.6%
- 2005 99 80 29OtherDuty: 17.6%
- 2005 99 80 91Powdered preparations, whether or not containing added sugar, other sweetening matter or starchDuty: 17.6%
- 2005 99 80 92Products containing meat in a proportion of 3 % up to and including 20 % by weightDuty: 17.6%
- 2005 99 80 93Turnips (Brassica rapa spp. Rapa)Duty: 17.6%
- 2005 99 80 94Peppers of the Capsicum species (sweet)Duty: 17.6%
- 2005 99 80 98OtherDuty: 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 2005.99 are live on border.bot for the United States (12 lines, also used by 1 other country).
- United States12 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2005.99?
The European Union tariff splits HS 2005.99 (other vegetables and mixtures of vegetables: Other) into 17 national lines: 2005 99 10 10 (powdered preparations, whether or not containing added sugar, other sweetening matter or starch), 2005 99 10 90 (other), 2005 99 20 10 (powdered preparations, whether or not containing added sugar, other sweetening matter or starch), 2005 99 20 90 (other) and 13 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.