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European Union tariff lines under HS 2007.99

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Landed cost with 2007.99Classify a product

Key facts

HS subheading
2007.99
National lines
105
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
Chapter
20: Preparations of vegetables, fruit, nuts or other parts of plants

Summary

The European Union tariff splits HS 2007.99 (other: Other) into 105 national lines: 2007 99 10 00 (plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing), 2007 99 20 10 (containing less than 70 % by weight of sugar), 2007 99 20 90 (other), 2007 99 31 15 (fruit purées obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatment) and 101 others.

European Union lines under 2007.99

The European Union tariff splits HS 2007.99 (other: Other) into 105 national lines: 2007 99 10 00 (plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing), 2007 99 20 10 (containing less than 70 % by weight of sugar), 2007 99 20 90 (other), 2007 99 31 15 (fruit purées obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatment) and 101 others.

Lines 1 to 100 of 105, page 1 of 2.

  • 2007 99 10 00Plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing
  • 2007 99 20 10Containing less than 70 % by weight of sugarDuty: 24.000 % + 19.700 EUR DTN
  • 2007 99 20 90OtherDuty: 24.000 % + 19.700 EUR DTN
  • 2007 99 31 15Fruit purées obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatmentDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 31 25OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 31 95Fruit purées obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatmentDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 31 99OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 33 15Fruit purées obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatmentDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 33 25OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 33 95Fruit purées obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatmentDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 33 99OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 35 15Fruit purées obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatmentDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 35 25OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 35 95Fruit purées obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatmentDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 35 99OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 01Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 02OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 03Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 04OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 05Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 06OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 07Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 08OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 16Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 17OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 18Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 19OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 22Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 24OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 26Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 27OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 29Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 30OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 32Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 34OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 35Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 37OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 39Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 40OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 43Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 44OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 46Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 47OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 51Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 52OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 54Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 56OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 70Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 75OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 80Containing less than 70 % by weight of sugarDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 39 85OtherDuty: 24.000 % + 23.000 EUR DTN
  • 2007 99 50 10Chestnut purée and pasteDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 15Fruit purées obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatmentDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 25OtherDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 31Fig pasteDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 32Pistachio pasteDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 33Hazelnut pasteDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 41Containing added sugar, in immediate packings of a net content exceeding 1 kgDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 42With a sugar content exceeding 15 % by weightDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 43OtherDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 45Containing added sugar, in immediate packings of a net content exceeding 1 kgDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 47With a sugar content exceeding 15 % by weightDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 49OtherDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 51Containing added sugar, in immediate packings of a net content exceeding 1 kgDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 52With a sugar content exceeding 15 % by weightDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 53OtherDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 61Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)Duty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 62OtherDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 63Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)Duty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 64OtherDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 65Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)Duty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 67OtherDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 84Papaya puree concentrate, obtained by cooking: - of the Genus Carica spp., - with a sugar content by weight of more than 13 % but not more than 30 % for use in the manufacture of products of food and drink industryDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 85Guava puree concentrate, obtained by cooking: - of the Genus Psidium spp., - with a sugar content by weight of more than 13 % but not more than 30 % for use in the manufacture of products of food and drink industryDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 89OtherDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 94Papaya puree concentrate, obtained by cooking: - of the Genus Carica spp., - with a sugar content by weight of more than 13 % but not more than 30 % for use in the manufacture of products of food and drink industryDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 95Guava puree concentrate, obtained by cooking: - of the Genus Psidium spp., - with a sugar content by weight of more than 13 % but not more than 30 % for use in the manufacture of products of food and drink industryDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 50 99OtherDuty: 24.000 % + 4.200 EUR DTN
  • 2007 99 93 00Of tropical fruit and tropical nutsDuty: 15%
  • 2007 99 97 10Apple purée, including compotesDuty: 24%
  • 2007 99 97 21Fig pasteDuty: 24%
  • 2007 99 97 22Pistachio pasteDuty: 24%
  • 2007 99 97 23Hazelnut pasteDuty: 24%
  • 2007 99 97 30Peach or pear and mixtures thereof, in jelly of these fruitsDuty: 24%
  • 2007 99 97 32Containing added sugar, in immediate packings of a net content exceeding 1 kgDuty: 24%
  • 2007 99 97 33Containing added sugar, in immediate packings of a net content not exceeding 1 kgDuty: 24%
  • 2007 99 97 35Not containing added sugarDuty: 24%
  • 2007 99 97 37Containing added sugar, in immediate packings of a net content exceeding 1 kgDuty: 24%
  • 2007 99 97 38Containing added sugar, in immediate packings of a net content not exceeding 1 kgDuty: 24%
  • 2007 99 97 39Of 5 kg or moreDuty: 24%
  • 2007 99 97 40Of 4,5 kg or moreDuty: 24%
  • 2007 99 97 41Of less than 4,5 kgDuty: 24%
  • 2007 99 97 42Containing added sugarDuty: 24%
  • 2007 99 97 44Of 5 kg or moreDuty: 24%
  • 2007 99 97 46Of 4,5 kg or moreDuty: 24%
  • 2007 99 97 48Of less than 4,5 kgDuty: 24%
  • 2007 99 97 50Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)Duty: 24%
  • 2007 99 97 52OtherDuty: 24%
  • 2007 99 97 55Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)Duty: 24%
  • 2007 99 97 57OtherDuty: 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.

Everything about importing into European Union

In other countries

National tariff lines under 2007.99 are live on border.bot for the United States (19 lines, also used by 1 other country).

The Harmonized System text for 2007.99

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 2007.99?

The European Union tariff splits HS 2007.99 (other: Other) into 105 national lines: 2007 99 10 00 (plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing), 2007 99 20 10 (containing less than 70 % by weight of sugar), 2007 99 20 90 (other), 2007 99 31 15 (fruit purées obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatment) and 101 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.

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