Key facts
- HS subheading
- 2006.00
- National lines
- 11
- 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 2006.00 (vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)) into 11 national lines: 2006 00 10 00 (ginger), 2006 00 31 10 (containing less than 70 % by weight of sugar), 2006 00 31 90 (other), 2006 00 35 00 (tropical fruit and tropical nuts) and 7 others.
European Union lines under 2006.00
The European Union tariff splits HS 2006.00 (vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)) into 11 national lines: 2006 00 10 00 (ginger), 2006 00 31 10 (containing less than 70 % by weight of sugar), 2006 00 31 90 (other), 2006 00 35 00 (tropical fruit and tropical nuts) and 7 others.
- 2006 00 10 00GingerDuty: 0%
- 2006 00 31 10Containing less than 70 % by weight of sugarDuty: 20.000 % + 23.900 EUR DTN
- 2006 00 31 90OtherDuty: 20.000 % + 23.900 EUR DTN
- 2006 00 35 00Tropical fruit and tropical nutsDuty: 12.500 % + 15.000 EUR DTN
- 2006 00 38 11Containing less than 70 % by weight of sugarDuty: 20.000 % + 23.900 EUR DTN
- 2006 00 38 19OtherDuty: 20.000 % + 23.900 EUR DTN
- 2006 00 38 81Containing less than 70 % by weight of sugarDuty: 20.000 % + 23.900 EUR DTN
- 2006 00 38 89OtherDuty: 20.000 % + 23.900 EUR DTN
- 2006 00 91 00Tropical fruit and tropical nutsDuty: 12.5%
- 2006 00 99 91Sweet corn (Zea mays var. saccharata)Duty: 20%
- 2006 00 99 99OtherDuty: 20%
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 2006.00 are live on border.bot for the United States (7 lines, also used by 1 other country).
- United States7 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2006.00?
The European Union tariff splits HS 2006.00 (vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)) into 11 national lines: 2006 00 10 00 (ginger), 2006 00 31 10 (containing less than 70 % by weight of sugar), 2006 00 31 90 (other), 2006 00 35 00 (tropical fruit and tropical nuts) and 7 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.