European Union tariff line 2006 00 31 90: Other
Last updated
Key facts
- Tariff line
- 2006 00 31 90
- Covers
- Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised), with a sugar content exceeding 13 % by weight, cherries
- Supplementary units
- Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from EC; Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from 2200
- Duty (MFN)
- 20.000 % + 23.900 EUR DTN
- Preferential rates
- From 0% (48 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
- 2006.00
Summary
In the European Union tariff, line 2006 00 31 90 covers vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised), with a sugar content exceeding 13 % by weight, cherries. The general (MFN) duty rate is 20.000 % + 23.900 EUR DTN. It falls under HS subheading 2006.00 in heading 20.06 (chapter 20).
What this line covers
In the European Union tariff, line 2006 00 31 90 covers vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised), with a sugar content exceeding 13 % by weight, cherries.
Its legal text is “Other”, read under “With a sugar content exceeding 13 % by weight” and “Cherries”.
How it is structured
It falls under HS subheading 2006.00 in heading 20.06 (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 20.06
- Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
- Subheading 2006.00
- With a sugar content exceeding 13 % by weight
- Within the subheading
- Cherries
- Line 2006 00 31 90
- Other
- Supplementary units
- Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from EC; Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from 2200
Duty
The general (MFN) duty rate is 20.000 % + 23.900 EUR DTN.
The rate is published on 2006 00 31 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 38 origins.
A preferential rate of 16.500 % + 23.900 EUR DTN applies to goods from GSP - General arrangements and Chile.
A preferential rate of 0.000 % + 23.900 EUR DTN applies to goods from 4 origins.
A preferential rate of 23.900 EUR DTN applies to goods from Central America and Ecuador.
A preferential rate of 18.100 % + 21.720 EUR DTN 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% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | New Zealand (NZ) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 16.500 % + 23.900 EUR DTN | GSP - General arrangements (2020) |
| 16.500 % + 23.900 EUR DTN | Chile (CL) |
| 0.000 % + 23.900 EUR DTN | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + 23.900 EUR DTN | Colombia (CO) |
| 0.000 % + 23.900 EUR DTN | Peru (PE) |
| 0.000 % + 23.900 EUR DTN | Türkiye (TR) |
| 23.900 EUR DTN | Central America (2200) |
| 23.900 EUR DTN | Ecuador (EC) |
| 18.100 % + 21.720 EUR DTN | 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 2006.00
- 2006 00 10 00Ginger
- 2006 00 31 10Containing less than 70 % by weight of sugar
- 2006 00 35 00Tropical fruit and tropical nuts
- 2006 00 38 11Containing less than 70 % by weight of sugar
- 2006 00 38 19Other
- 2006 00 38 81Containing less than 70 % by weight of sugar
- 2006 00 38 89Other
- 2006 00 91 00Tropical fruit and tropical nuts
- 2006 00 99 91Sweet corn (Zea mays var. saccharata)
- 2006 00 99 99Other
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
What does tariff line 2006 00 31 90 cover in the European Union tariff?
In the European Union tariff, line 2006 00 31 90 covers vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised), with a sugar content exceeding 13 % by weight, cherries.
What is the general (MFN) duty on 2006 00 31 90 in the European Union?
The general (MFN) duty rate is 20.000 % + 23.900 EUR DTN. The rate is published on 2006 00 31 00.
Which preferential rates apply to 2006 00 31 90?
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), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 16.500 % + 23.900 EUR DTN applies to goods from GSP - General arrangements and Chile. A preferential rate of 0.000 % + 23.900 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Colombia, Peru and Türkiye. A preferential rate of 23.900 EUR DTN applies to goods from Central America and Ecuador. A preferential rate of 18.100 % + 21.720 EUR DTN 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.