# European Union tariff lines under HS 2007.10

> The European Union tariff splits HS 2007.10 (homogenised preparations) into 11 national lines: 2007 10 10 50 (fig paste), 2007 10 10 60 (pistachio paste), 2007 10 10 70 (hazelnut paste), 2007 10 10 80 (groundnuts paste) and 7 others.

Source: https://border.bot/countries/european-union/hs-codes/200710
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 20](https://border.bot/countries/european-union/hs-codes/20) / [2007.10](https://border.bot/countries/european-union/hs-codes/200710)

## Key facts

- HS subheading: [2007.10](https://border.bot/hs-codes/200710)
- 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](https://border.bot/countries/european-union)
- Chapter: 20: Preparations of vegetables, fruit, nuts or other parts of plants

## European Union lines under 2007.10

The European Union tariff splits HS 2007.10 (homogenised preparations) into 11 national lines: 2007 10 10 50 (fig paste), 2007 10 10 60 (pistachio paste), 2007 10 10 70 (hazelnut paste), 2007 10 10 80 (groundnuts paste) and 7 others.

- [2007 10 10 50](https://border.bot/countries/european-union/hs-codes/2007101050) Homogenised preparations, With a sugar content exceeding 13 % by weight, Fig paste. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 10 10 60](https://border.bot/countries/european-union/hs-codes/2007101060) Homogenised preparations, With a sugar content exceeding 13 % by weight, Pistachio paste. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 10 10 70](https://border.bot/countries/european-union/hs-codes/2007101070) Homogenised preparations, With a sugar content exceeding 13 % by weight, Hazelnut paste. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 10 10 80](https://border.bot/countries/european-union/hs-codes/2007101080) Homogenised preparations, With a sugar content exceeding 13 % by weight, Groundnuts paste. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 10 10 95](https://border.bot/countries/european-union/hs-codes/2007101095) Homogenised preparations, With a sugar content exceeding 13 % by weight, Other. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 10 91 00](https://border.bot/countries/european-union/hs-codes/2007109100) Homogenised preparations, Other, Of tropical fruit. Duty (MFN): 15%
- [2007 10 99 20](https://border.bot/countries/european-union/hs-codes/2007109920) Homogenised preparations, Other, Other, Fig paste. Duty (MFN): 24%
- [2007 10 99 30](https://border.bot/countries/european-union/hs-codes/2007109930) Homogenised preparations, Other, Other, Pistachio paste. Duty (MFN): 24%
- [2007 10 99 40](https://border.bot/countries/european-union/hs-codes/2007109940) Homogenised preparations, Other, Other, Hazelnut paste. Duty (MFN): 24%
- [2007 10 99 50](https://border.bot/countries/european-union/hs-codes/2007109950) Homogenised preparations, Other, Other, Groundnuts paste. Duty (MFN): 24%
- [2007 10 99 95](https://border.bot/countries/european-union/hs-codes/2007109995) Homogenised preparations, Other. Duty (MFN): 24%

## 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 2007.10 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/200710): 1 line, used by 1 other country
- [The Harmonized System text for 2007.10](https://border.bot/hs-codes/200710)

- Previous subheading: [2006.00](https://border.bot/countries/european-union/hs-codes/200600) Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
- Next subheading: [2007.91](https://border.bot/countries/european-union/hs-codes/200791) Other

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2007.10?

The European Union tariff splits HS 2007.10 (homogenised preparations) into 11 national lines: 2007 10 10 50 (fig paste), 2007 10 10 60 (pistachio paste), 2007 10 10 70 (hazelnut paste), 2007 10 10 80 (groundnuts paste) 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/200710.json
