European Union tariff line 2005 99 10 10: Powdered preparations, whether or not containing added sugar, other sweetening matter or starch
Last updated
Key facts
- Tariff line
- 2005 99 10 10
- Covers
- Other vegetables and mixtures of vegetables, fruit of the genus Capsicum, other than sweet peppers or pimentos, powdered preparations, whether or not containing added sugar, other sweetening matter or starch
- Duty (MFN)
- 6.4%
- Preferential rates
- From 0% (53 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
- 2005.99
Summary
In the European Union tariff, line 2005 99 10 10 covers other vegetables and mixtures of vegetables, fruit of the genus Capsicum, other than sweet peppers or pimentos, powdered preparations, whether or not containing added sugar, other sweetening matter or starch. The general (MFN) duty rate is 6.4%. It falls under HS subheading 2005.99 in heading 20.05 (chapter 20).
What this line covers
In the European Union tariff, line 2005 99 10 10 covers other vegetables and mixtures of vegetables, fruit of the genus Capsicum, other than sweet peppers or pimentos, powdered preparations, whether or not containing added sugar, other sweetening matter or starch.
Its legal text is “Powdered preparations, whether or not containing added sugar, other sweetening matter or starch”, read under “Other vegetables and mixtures of vegetables”, “Other” and “Fruit of the genus Capsicum, other than sweet peppers or pimentos”.
How it is structured
It falls under HS subheading 2005.99 in heading 20.05 (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 20.05
- Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
- Subheading 2005.99
- Other vegetables and mixtures of vegetables
- Within the subheading
- Other
- Within the subheading
- Fruit of the genus Capsicum, other than sweet peppers or pimentos
- Line 2005 99 10 10
- Powdered preparations, whether or not containing added sugar, other sweetening matter or starch
Duty
The general (MFN) duty rate is 6.4%.
The rate is published on 2005 99 10 00.
Duty-free entry applies to goods that qualify under 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 to goods from 50 origins.
A preferential rate of 2.9% applies to goods from GSP - General arrangements.
A preferential rate of 5.1% 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% | Switzerland (CH) |
| 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% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Liechtenstein (LI) |
| 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% | Tunisia (TN) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 2.9% | GSP - General arrangements (2020) |
| 5.1% | 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 2005.99
- 2005 99 10 90Other
- 2005 99 20 10Powdered preparations, whether or not containing added sugar, other sweetening matter or starch
- 2005 99 20 90Other
- 2005 99 30 10Powdered preparations, whether or not containing added sugar, other sweetening matter or starch
- 2005 99 30 90Other
- 2005 99 50 10Powdered preparations, whether or not containing added sugar, other sweetening matter or starch
- 2005 99 50 90Other
- 2005 99 60 10Powdered preparations, whether or not containing added sugar, other sweetening matter or starch
- 2005 99 60 90Other
- 2005 99 80 21Powdered preparations, whether or not containing added sugar, other sweetening matter or starch
- 2005 99 80 29Other
- 2005 99 80 91Powdered preparations, whether or not containing added sugar, other sweetening matter or starch
- 2005 99 80 92Products containing meat in a proportion of 3 % up to and including 20 % by weight
- 2005 99 80 93Turnips (Brassica rapa spp. Rapa)
- 2005 99 80 94Peppers of the Capsicum species (sweet)
- 2005 99 80 98Other
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
What does tariff line 2005 99 10 10 cover in the European Union tariff?
In the European Union tariff, line 2005 99 10 10 covers other vegetables and mixtures of vegetables, fruit of the genus Capsicum, other than sweet peppers or pimentos, powdered preparations, whether or not containing added sugar, other sweetening matter or starch.
What is the general (MFN) duty on 2005 99 10 10 in the European Union?
The general (MFN) duty rate is 6.4%. The rate is published on 2005 99 10 00.
Which preferential rates apply to 2005 99 10 10?
Duty-free entry applies to goods that qualify under 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 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, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Tunisia, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 2.9% applies to goods from GSP - General arrangements. A preferential rate of 5.1% 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.