# European Union tariff line 2007 10 99 95: Other

> In the European Union tariff, line 2007 10 99 95 covers homogenised preparations. The general (MFN) duty rate is 24%. It falls under HS subheading 2007.10 in heading 20.07 (chapter 20).

Source: https://border.bot/countries/european-union/hs-codes/2007109995
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) / [2007 10 99 95](https://border.bot/countries/european-union/hs-codes/2007109995)

## Key facts

- Tariff line: 2007 10 99 95
- Covers: Homogenised preparations
- Duty (MFN): 24%
- Preferential rates: From 0% (56 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](https://border.bot/countries/european-union)
- HS subheading: [2007.10](https://border.bot/hs-codes/200710)

## What this line covers

In the European Union tariff, line 2007 10 99 95 covers homogenised preparations.

Its legal text is “Other”, read under “Homogenised preparations”.

## How it is structured

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.

- Chapter 20: Preparations of vegetables, fruit, nuts or other parts of plants
- Heading 20.07: Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
- Subheading 2007.10: Homogenised preparations
- Line 2007 10 99 95: Other

## Duty

The general (MFN) duty rate is 24%.

The rate is published on 2007 10 99 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 49 origins.

A preferential rate of 15.15% applies to goods that qualify under EEA - European Economic Area.

A preferential rate of 8.4% applies to goods from GSP - General arrangements.

A preferential rate of 21.8% applies to goods from Mercosur.

A preferential rate of 12% applies to goods from Tunisia.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 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%: European Economic Area - Iceland (2014)
- 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%: Israel (IL)
- 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%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 15.15%: EEA - European Economic Area (2012)
- 8.4%: GSP - General arrangements (2020)
- 21.8%: Mercosur (5500)
- 12%: Tunisia (TN)

## 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)

## Other lines under 2007.10

- [2007 10 10 50](https://border.bot/countries/european-union/hs-codes/2007101050) Fig paste
- [2007 10 10 60](https://border.bot/countries/european-union/hs-codes/2007101060) Pistachio paste
- [2007 10 10 70](https://border.bot/countries/european-union/hs-codes/2007101070) Hazelnut paste
- [2007 10 10 80](https://border.bot/countries/european-union/hs-codes/2007101080) Groundnuts paste
- [2007 10 10 95](https://border.bot/countries/european-union/hs-codes/2007101095) Other
- [2007 10 91 00](https://border.bot/countries/european-union/hs-codes/2007109100) Of tropical fruit
- [2007 10 99 20](https://border.bot/countries/european-union/hs-codes/2007109920) Fig paste
- [2007 10 99 30](https://border.bot/countries/european-union/hs-codes/2007109930) Pistachio paste
- [2007 10 99 40](https://border.bot/countries/european-union/hs-codes/2007109940) Hazelnut paste
- [2007 10 99 50](https://border.bot/countries/european-union/hs-codes/2007109950) Groundnuts paste

- Previous line: [2007 10 99 50](https://border.bot/countries/european-union/hs-codes/2007109950) Groundnuts paste
- Next line: [2007 91 10 10](https://border.bot/countries/european-union/hs-codes/2007911010) Containing less than 70 % by weight of sugar

## Frequently asked questions

### What does tariff line 2007 10 99 95 cover in the European Union tariff?

In the European Union tariff, line 2007 10 99 95 covers homogenised preparations.

### What is the general (MFN) duty on 2007 10 99 95 in the European Union?

The general (MFN) duty rate is 24%. The rate is published on 2007 10 99 00.

### Which preferential rates apply to 2007 10 99 95?

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 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, Israel, 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, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 15.15% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 8.4% applies to goods from GSP - General arrangements. A preferential rate of 21.8% applies to goods from Mercosur. A preferential rate of 12% applies to goods from Tunisia.

## 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/2007109995.json