European Union tariff line 2007 10 10 95: Other

In the European Union tariff, line 2007 10 10 95 covers homogenised preparations, with a sugar content exceeding 13 % by weight.

Its legal text is “Other”, read under “Homogenised preparations” and “With a sugar content exceeding 13 % by weight”.

It falls under HS subheading 2007.10 in heading 20.07 (chapter 20). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

The general (MFN) duty rate is 24.000 % + 4.200 EUR DTN.

The rate is published on 2007 10 10 00.

Duty-free entry applies to goods that qualify under 3 programmes: EU-Switzerland agreement: re-imported goods, 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 the European Economic Area - Iceland, and to goods from 43 origins.

A preferential rate of 13.980 % + 4.070 EUR DTN applies to goods that qualify under EEA - European Economic Area.

A preferential rate of 20.400 % + 4.200 EUR DTN applies to goods from GSP - General arrangements, Chile and South Africa.

A preferential rate of 0.000 % + 4.200 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance) and Türkiye.

A preferential rate of 21.800 % + 3.810 EUR DTN applies to goods from Mercosur.

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.

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

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.