# European Union tariff lines under HS 2007.91

> The European Union tariff splits HS 2007.91 (other: Citrus fruit) into 4 national lines: 2007 91 10 10 (containing less than 70 % by weight of sugar), 2007 91 10 90 (other), 2007 91 30 00 (with a sugar content exceeding 13 % but not exceeding 30 % by weight) and 2007 91 90 00 (other). The general (MFN) duty differs by line: 20.000 % + 23.000 EUR DTN on 2007 91 10 10, 20.000 % + 23.000 EUR DTN on 2007 91 10 90, 20.000 % + 4.200 EUR DTN on 2007 91 30 00 and 21.6% on 2007 91 90 00.

Source: https://border.bot/countries/european-union/hs-codes/200791
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) / [2007.91](https://border.bot/countries/european-union/hs-codes/200791)

## Key facts

- HS subheading: [2007.91](https://border.bot/hs-codes/200791)
- National lines: 4
- 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 2007.91

The European Union tariff splits HS 2007.91 (other: Citrus fruit) into 4 national lines: 2007 91 10 10 (containing less than 70 % by weight of sugar), 2007 91 10 90 (other), 2007 91 30 00 (with a sugar content exceeding 13 % but not exceeding 30 % by weight) and 2007 91 90 00 (other).

The general (MFN) duty differs by line: 20.000 % + 23.000 EUR DTN on 2007 91 10 10, 20.000 % + 23.000 EUR DTN on 2007 91 10 90, 20.000 % + 4.200 EUR DTN on 2007 91 30 00 and 21.6% on 2007 91 90 00.

- [2007 91 10 10](https://border.bot/countries/european-union/hs-codes/2007911010) Other, Citrus fruit, With a sugar content exceeding 30 % by weight, Containing less than 70 % by weight of sugar. Duty (MFN): 20.000 % + 23.000 EUR DTN
- [2007 91 10 90](https://border.bot/countries/european-union/hs-codes/2007911090) Citrus fruit, With a sugar content exceeding 30 % by weight, Other. Duty (MFN): 20.000 % + 23.000 EUR DTN
- [2007 91 30 00](https://border.bot/countries/european-union/hs-codes/2007913000) Other, Citrus fruit, With a sugar content exceeding 13 % but not exceeding 30 % by weight. Duty (MFN): 20.000 % + 4.200 EUR DTN
- [2007 91 90 00](https://border.bot/countries/european-union/hs-codes/2007919000) Citrus fruit, Other. Duty (MFN): 21.6%

## 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 2007.91 are live on border.bot for the United States (3 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/200791): 3 lines, used by 1 other country
- [The Harmonized System text for 2007.91](https://border.bot/hs-codes/200791)

- Previous subheading: [2007.10](https://border.bot/countries/european-union/hs-codes/200710) Homogenised preparations
- Next subheading: [2007.99](https://border.bot/countries/european-union/hs-codes/200799) Other

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2007.91?

The European Union tariff splits HS 2007.91 (other: Citrus fruit) into 4 national lines: 2007 91 10 10 (containing less than 70 % by weight of sugar), 2007 91 10 90 (other), 2007 91 30 00 (with a sugar content exceeding 13 % but not exceeding 30 % by weight) and 2007 91 90 00 (other).

### What is the duty on HS 2007.91 in the European Union?

The general (MFN) duty differs by line: 20.000 % + 23.000 EUR DTN on 2007 91 10 10, 20.000 % + 23.000 EUR DTN on 2007 91 10 90, 20.000 % + 4.200 EUR DTN on 2007 91 30 00 and 21.6% on 2007 91 90 00.

## 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/200791.json