{
  "summary": "In the European Union tariff, line 2007 91 10 90 covers citrus fruit, with a sugar content exceeding 30 % by weight. The general (MFN) duty rate is 20.000 % + 23.000 EUR DTN. It falls under HS subheading 2007.91 in heading 20.07 (chapter 20).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "2007 91 10 90",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Citrus fruit, with a sugar content exceeding 30 % by weight",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Supplementary units",
      "value": "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",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "20.000 % + 23.000 EUR DTN",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (53 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "HS subheading",
      "value": "2007.91",
      "source": null,
      "url": "https://border.bot/hs-codes/200791"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 2007 91 10 90 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 2007 91 10 90 covers citrus fruit, with a sugar content exceeding 30 % by weight."
    },
    {
      "question": "What is the general (MFN) duty on 2007 91 10 90 in the European Union?",
      "answer": "The general (MFN) duty rate is 20.000 % + 23.000 EUR DTN. The rate is published on 2007 91 10 00."
    },
    {
      "question": "Which preferential rates apply to 2007 91 10 90?",
      "answer": "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), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 11.640 % + 22.310 EUR DTN applies to goods that qualify under EEA - European Economic Area. A preferential rate of 16.500 % + 23.000 EUR DTN applies to goods from GSP - General arrangements, Chile and South Africa. A preferential rate of 0.000 % + 23.000 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Colombia, Ecuador, Peru and Türkiye. A preferential rate of 23.000 EUR DTN applies to goods from Central America. A preferential rate of 18.100 % + 20.900 EUR DTN applies to goods from Mercosur."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 2007 91 10 90 covers citrus fruit, with a sugar content exceeding 30 % by weight.",
        "Its legal text is “Other”, read under “Citrus fruit” and “With a sugar content exceeding 30 % by weight”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 2007.91 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."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 20.000 % + 23.000 EUR DTN.",
        "The rate is published on 2007 91 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 39 origins.",
        "A preferential rate of 11.640 % + 22.310 EUR DTN applies to goods that qualify under EEA - European Economic Area.",
        "A preferential rate of 16.500 % + 23.000 EUR DTN applies to goods from GSP - General arrangements, Chile and South Africa.",
        "A preferential rate of 0.000 % + 23.000 EUR DTN applies to goods from 5 origins.",
        "A preferential rate of 23.000 EUR DTN applies to goods from Central America.",
        "A preferential rate of 18.100 % + 20.900 EUR DTN applies to goods from Mercosur."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 2007.91 are live on border.bot for the United States (3 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-line",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
      {
        "dataset": "EU:hs",
        "country": "EU",
        "kind": "hs",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:37.781Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:rates",
        "country": "EU",
        "kind": "rates",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:29.698Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:programmes",
        "country": "EU",
        "kind": "programmes",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:44.802Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:taxes",
        "country": "EU",
        "kind": "taxes",
        "seq": 1,
        "version": "mytraddal countries.csv",
        "liveAt": "2026-10-09T16:13:46.627Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "EU:deminimis",
        "country": "EU",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:07:15.659Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "20",
      "description": "Preparations of vegetables, fruit, nuts or other parts of plants"
    },
    "heading": {
      "code": "2007",
      "description": "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": {
      "code": "200791",
      "description": "Other: Citrus fruit"
    },
    "line": {
      "code": "2007911090",
      "description": "Other",
      "levels": [
        "Citrus fruit",
        "With a sugar content exceeding 30 % by weight",
        "Other"
      ],
      "english": null,
      "keywords": [],
      "lang": "en",
      "units": [
        {
          "code": "KGM S",
          "abbreviation": null,
          "label": "Kilogram of sugar with a yield in white sugar of 92 %",
          "unit": null,
          "direction": "import",
          "origins": [
            "EC"
          ]
        },
        {
          "code": "KGM S",
          "abbreviation": null,
          "label": "Kilogram of sugar with a yield in white sugar of 92 %",
          "unit": null,
          "direction": "import",
          "origins": [
            "2200"
          ]
        }
      ],
      "special": null,
      "general": {
        "code": "2007911000",
        "dutyText": "20.000 % + 23.000 EUR DTN",
        "startDate": "2000-07-01",
        "endDate": null,
        "unit": null
      },
      "preferences": [
        {
          "dutyText": "0.000 %",
          "origins": [
            {
              "code": "1007",
              "label": "EU-Switzerland agreement: re-imported goods"
            },
            {
              "code": "1033",
              "label": "CARIFORUM"
            },
            {
              "code": "1034",
              "label": "Eastern and Southern Africa States"
            },
            {
              "code": "1035",
              "label": "SADC EPA"
            },
            {
              "code": "2000",
              "label": "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…"
            },
            {
              "code": "2005",
              "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
            },
            {
              "code": "2014",
              "label": "European Economic Area - Iceland"
            },
            {
              "code": "2080",
              "label": "OCTs (Overseas Countries and Territories)"
            },
            {
              "code": "AD",
              "label": "Andorra"
            },
            {
              "code": "AL",
              "label": "Albania"
            },
            {
              "code": "BA",
              "label": "Bosnia and Herzegovina"
            },
            {
              "code": "CA",
              "label": "Canada"
            },
            {
              "code": "CH",
              "label": "Switzerland"
            },
            {
              "code": "CI",
              "label": "Côte d'Ivoire"
            },
            {
              "code": "CM",
              "label": "Cameroon"
            },
            {
              "code": "EG",
              "label": "Egypt"
            },
            {
              "code": "FJ",
              "label": "Fiji"
            },
            {
              "code": "GB",
              "label": "United Kingdom"
            },
            {
              "code": "GE",
              "label": "Georgia"
            },
            {
              "code": "GH",
              "label": "Ghana"
            },
            {
              "code": "IL",
              "label": "Israel"
            },
            {
              "code": "JO",
              "label": "Jordan"
            },
            {
              "code": "JP",
              "label": "Japan"
            },
            {
              "code": "KE",
              "label": "Kenya"
            },
            {
              "code": "KR",
              "label": "South Korea"
            },
            {
              "code": "LB",
              "label": "Lebanon"
            },
            {
              "code": "LI",
              "label": "Liechtenstein"
            },
            {
              "code": "MA",
              "label": "Morocco"
            },
            {
              "code": "MD",
              "label": "Moldova"
            },
            {
              "code": "ME",
              "label": "Montenegro"
            },
            {
              "code": "MK",
              "label": "North Macedonia"
            },
            {
              "code": "NZ",
              "label": "New Zealand"
            },
            {
              "code": "PG",
              "label": "Papua New Guinea"
            },
            {
              "code": "PS",
              "label": "Palestine"
            },
            {
              "code": "SB",
              "label": "Solomon Islands"
            },
            {
              "code": "SG",
              "label": "Singapore"
            },
            {
              "code": "SM",
              "label": "San Marino"
            },
            {
              "code": "UA",
              "label": "Ukraine"
            },
            {
              "code": "VN",
              "label": "Vietnam"
            },
            {
              "code": "WS",
              "label": "Samoa"
            },
            {
              "code": "XK",
              "label": "Kosovo"
            },
            {
              "code": "XS",
              "label": "Serbia"
            }
          ]
        },
        {
          "dutyText": "11.640 % + 22.310 EUR DTN",
          "origins": [
            {
              "code": "2012",
              "label": "EEA - European Economic Area"
            }
          ]
        },
        {
          "dutyText": "16.500 % + 23.000 EUR DTN",
          "origins": [
            {
              "code": "2020",
              "label": "GSP - General arrangements"
            },
            {
              "code": "CL",
              "label": "Chile"
            },
            {
              "code": "ZA",
              "label": "South Africa"
            }
          ]
        },
        {
          "dutyText": "0.000 % + 23.000 EUR DTN",
          "origins": [
            {
              "code": "2027",
              "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
            },
            {
              "code": "CO",
              "label": "Colombia"
            },
            {
              "code": "EC",
              "label": "Ecuador"
            },
            {
              "code": "PE",
              "label": "Peru"
            },
            {
              "code": "TR",
              "label": "Türkiye"
            }
          ]
        },
        {
          "dutyText": "23.000 EUR DTN",
          "origins": [
            {
              "code": "2200",
              "label": "Central America"
            }
          ]
        },
        {
          "dutyText": "18.100 % + 20.900 EUR DTN",
          "origins": [
            {
              "code": "5500",
              "label": "Mercosur"
            }
          ]
        }
      ],
      "measures": [],
      "restrictions": []
    },
    "siblings": [
      {
        "code": "2007911010",
        "description": "Containing less than 70 % by weight of sugar"
      },
      {
        "code": "2007913000",
        "description": "With a sugar content exceeding 13 % but not exceeding 30 % by weight"
      },
      {
        "code": "2007919000",
        "description": "Other"
      }
    ],
    "siblingsTotal": 3,
    "previous": {
      "code": "2007911010",
      "description": "Containing less than 70 % by weight of sugar",
      "indexable": true
    },
    "next": {
      "code": "2007913000",
      "description": "With a sugar content exceeding 13 % but not exceeding 30 % by weight",
      "indexable": true
    },
    "otherSchedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 3,
        "members": 1
      }
    ],
    "seo": {
      "canonicalPath": "/countries/european-union/hs-codes/2007911090",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "1 national lines"
      ]
    }
  },
  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 0,
    "prev": null,
    "next": null
  },
  "previous": "https://border.bot/countries/european-union/hs-codes/2007911010",
  "next": "https://border.bot/countries/european-union/hs-codes/2007913000",
  "links": {
    "self": "https://border.bot/countries/european-union/hs-codes/2007911090.json",
    "html": "https://border.bot/countries/european-union/hs-codes/2007911090",
    "canonical": "https://border.bot/countries/european-union/hs-codes/2007911090",
    "markdown": "https://border.bot/countries/european-union/hs-codes/2007911090.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
      "api": "https://api.border.bot/v1"
    }
  },
  "code": "2007911090",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "addf1a2f"
}