# European Union tariff lines under HS 2007.99 (page 1 of 2)

> 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… Page 1 of 2.

Source: https://border.bot/countries/european-union/hs-codes/200799
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) / [2007.99](https://border.bot/countries/european-union/hs-codes/200799)

Page 1 of 2: lines 1 to 100 of 105. Next page: [page 2](https://border.bot/countries/european-union/hs-codes/200799?page=2).

## Key facts

- HS subheading: [2007.99](https://border.bot/hs-codes/200799)
- 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](https://border.bot/countries/european-union)
- Chapter: 20: Preparations of vegetables, fruit, nuts or other parts of plants

## 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.

- [2007 99 10 00](https://border.bot/countries/european-union/hs-codes/2007991000) Other, Other, With a sugar content exceeding 30 % by weight, 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](https://border.bot/countries/european-union/hs-codes/2007992010) Other, Other, With a sugar content exceeding 30 % by weight, Chestnut purée and paste, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 19.700 EUR DTN
- [2007 99 20 90](https://border.bot/countries/european-union/hs-codes/2007992090) With a sugar content exceeding 30 % by weight, Chestnut purée and paste, Other. Duty (MFN): 24.000 % + 19.700 EUR DTN
- [2007 99 31 15](https://border.bot/countries/european-union/hs-codes/2007993115) Other, Other, With a sugar content exceeding 30 % by weight, Other, Of cherries, Containing less than 70 % by weight of sugar, 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. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 31 25](https://border.bot/countries/european-union/hs-codes/2007993125) With a sugar content exceeding 30 % by weight, Of cherries, Containing less than 70 % by weight of sugar, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 31 95](https://border.bot/countries/european-union/hs-codes/2007993195) Other, Other, With a sugar content exceeding 30 % by weight, Other, Of cherries, Other, 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. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 31 99](https://border.bot/countries/european-union/hs-codes/2007993199) With a sugar content exceeding 30 % by weight, Of cherries, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 33 15](https://border.bot/countries/european-union/hs-codes/2007993315) Other, Other, With a sugar content exceeding 30 % by weight, Other, Of strawberries, Containing less than 70 % by weight of sugar, 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. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 33 25](https://border.bot/countries/european-union/hs-codes/2007993325) With a sugar content exceeding 30 % by weight, Of strawberries, Containing less than 70 % by weight of sugar, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 33 95](https://border.bot/countries/european-union/hs-codes/2007993395) Other, Other, With a sugar content exceeding 30 % by weight, Other, Of strawberries, Other, 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. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 33 99](https://border.bot/countries/european-union/hs-codes/2007993399) With a sugar content exceeding 30 % by weight, Of strawberries, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 35 15](https://border.bot/countries/european-union/hs-codes/2007993515) Other, Other, With a sugar content exceeding 30 % by weight, Other, Of raspberries, Containing less than 70 % by weight of sugar, 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. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 35 25](https://border.bot/countries/european-union/hs-codes/2007993525) With a sugar content exceeding 30 % by weight, Of raspberries, Containing less than 70 % by weight of sugar, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 35 95](https://border.bot/countries/european-union/hs-codes/2007993595) Other, Other, With a sugar content exceeding 30 % by weight, Other, Of raspberries, Other, 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. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 35 99](https://border.bot/countries/european-union/hs-codes/2007993599) With a sugar content exceeding 30 % by weight, Of raspberries, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 01](https://border.bot/countries/european-union/hs-codes/2007993901) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Fig paste, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 02](https://border.bot/countries/european-union/hs-codes/2007993902) With a sugar content exceeding 30 % by weight, Fig paste, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 03](https://border.bot/countries/european-union/hs-codes/2007993903) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Pistachio paste, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 04](https://border.bot/countries/european-union/hs-codes/2007993904) With a sugar content exceeding 30 % by weight, Pistachio paste, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 05](https://border.bot/countries/european-union/hs-codes/2007993905) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Hazelnut paste, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 06](https://border.bot/countries/european-union/hs-codes/2007993906) With a sugar content exceeding 30 % by weight, Hazelnut paste, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 07](https://border.bot/countries/european-union/hs-codes/2007993907) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Groundnuts paste, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 08](https://border.bot/countries/european-union/hs-codes/2007993908) With a sugar content exceeding 30 % by weight, Groundnuts paste, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 16](https://border.bot/countries/european-union/hs-codes/2007993916) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Pears, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 17](https://border.bot/countries/european-union/hs-codes/2007993917) With a sugar content exceeding 30 % by weight, 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, Pears, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 18](https://border.bot/countries/european-union/hs-codes/2007993918) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Pears, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 19](https://border.bot/countries/european-union/hs-codes/2007993919) With a sugar content exceeding 30 % by weight, 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, Pears, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 22](https://border.bot/countries/european-union/hs-codes/2007993922) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Apricots, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 24](https://border.bot/countries/european-union/hs-codes/2007993924) With a sugar content exceeding 30 % by weight, 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, Apricots, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 26](https://border.bot/countries/european-union/hs-codes/2007993926) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Apricots, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 27](https://border.bot/countries/european-union/hs-codes/2007993927) With a sugar content exceeding 30 % by weight, 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, Apricots, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 29](https://border.bot/countries/european-union/hs-codes/2007993929) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Peaches, including nectarines, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 30](https://border.bot/countries/european-union/hs-codes/2007993930) With a sugar content exceeding 30 % by weight, 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, Peaches, including nectarines, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 32](https://border.bot/countries/european-union/hs-codes/2007993932) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Peaches, including nectarines, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 34](https://border.bot/countries/european-union/hs-codes/2007993934) With a sugar content exceeding 30 % by weight, 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, Peaches, including nectarines, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 35](https://border.bot/countries/european-union/hs-codes/2007993935) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Mixtures, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit), Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 37](https://border.bot/countries/european-union/hs-codes/2007993937) With a sugar content exceeding 30 % by weight, 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, Mixtures, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit), Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 39](https://border.bot/countries/european-union/hs-codes/2007993939) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Mixtures, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 40](https://border.bot/countries/european-union/hs-codes/2007993940) With a sugar content exceeding 30 % by weight, 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, Mixtures, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 43](https://border.bot/countries/european-union/hs-codes/2007993943) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Mixtures, Other, Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit), Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 44](https://border.bot/countries/european-union/hs-codes/2007993944) With a sugar content exceeding 30 % by weight, 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, Mixtures, Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit), Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 46](https://border.bot/countries/european-union/hs-codes/2007993946) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Mixtures, Other, Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits, Other, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 47](https://border.bot/countries/european-union/hs-codes/2007993947) With a sugar content exceeding 30 % by weight, 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, Mixtures, Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 51](https://border.bot/countries/european-union/hs-codes/2007993951) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Mixtures, Other, Other, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit), Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 52](https://border.bot/countries/european-union/hs-codes/2007993952) With a sugar content exceeding 30 % by weight, 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, Mixtures, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit), Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 54](https://border.bot/countries/european-union/hs-codes/2007993954) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Mixtures, Other, Other, Other, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 56](https://border.bot/countries/european-union/hs-codes/2007993956) With a sugar content exceeding 30 % by weight, 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, Mixtures, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 70](https://border.bot/countries/european-union/hs-codes/2007993970) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, 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, Other, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 75](https://border.bot/countries/european-union/hs-codes/2007993975) With a sugar content exceeding 30 % by weight, 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, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 80](https://border.bot/countries/european-union/hs-codes/2007993980) Other, Other, With a sugar content exceeding 30 % by weight, Other, Other, Other, Other, Containing less than 70 % by weight of sugar. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 39 85](https://border.bot/countries/european-union/hs-codes/2007993985) With a sugar content exceeding 30 % by weight, Other. Duty (MFN): 24.000 % + 23.000 EUR DTN
- [2007 99 50 10](https://border.bot/countries/european-union/hs-codes/2007995010) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Chestnut purée and paste. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 15](https://border.bot/countries/european-union/hs-codes/2007995015) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Apple purée, including compotes, 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. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 25](https://border.bot/countries/european-union/hs-codes/2007995025) With a sugar content exceeding 13 % but not exceeding 30 % by weight, Apple purée, including compotes, Other. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 31](https://border.bot/countries/european-union/hs-codes/2007995031) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Fig paste. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 32](https://border.bot/countries/european-union/hs-codes/2007995032) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Pistachio paste. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 33](https://border.bot/countries/european-union/hs-codes/2007995033) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Hazelnut paste. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 41](https://border.bot/countries/european-union/hs-codes/2007995041) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Pears, Containing added sugar, in immediate packings of a net content exceeding 1 kg. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 42](https://border.bot/countries/european-union/hs-codes/2007995042) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Pears, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, With a sugar content exceeding 15 % by weight. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 43](https://border.bot/countries/european-union/hs-codes/2007995043) With a sugar content exceeding 13 % but not exceeding 30 % by weight, 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, Pears, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 45](https://border.bot/countries/european-union/hs-codes/2007995045) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Apricots, Containing added sugar, in immediate packings of a net content exceeding 1 kg. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 47](https://border.bot/countries/european-union/hs-codes/2007995047) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Apricots, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, With a sugar content exceeding 15 % by weight. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 49](https://border.bot/countries/european-union/hs-codes/2007995049) With a sugar content exceeding 13 % but not exceeding 30 % by weight, 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, Apricots, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 51](https://border.bot/countries/european-union/hs-codes/2007995051) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Peaches, including nectarines, Containing added sugar, in immediate packings of a net content exceeding 1 kg. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 52](https://border.bot/countries/european-union/hs-codes/2007995052) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Peaches, including nectarines, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, With a sugar content exceeding 15 % by weight. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 53](https://border.bot/countries/european-union/hs-codes/2007995053) With a sugar content exceeding 13 % but not exceeding 30 % by weight, 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, Peaches, including nectarines, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 61](https://border.bot/countries/european-union/hs-codes/2007995061) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Mixtures, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit). Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 62](https://border.bot/countries/european-union/hs-codes/2007995062) With a sugar content exceeding 13 % but not exceeding 30 % by weight, 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, Mixtures, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 63](https://border.bot/countries/european-union/hs-codes/2007995063) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Mixtures, Other, Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit). Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 64](https://border.bot/countries/european-union/hs-codes/2007995064) With a sugar content exceeding 13 % but not exceeding 30 % by weight, 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, Mixtures, Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits, Other. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 65](https://border.bot/countries/european-union/hs-codes/2007995065) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Mixtures, Other, Other, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit). Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 67](https://border.bot/countries/european-union/hs-codes/2007995067) With a sugar content exceeding 13 % but not exceeding 30 % by weight, 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, Mixtures, Other. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 84](https://border.bot/countries/european-union/hs-codes/2007995084) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Other, Papaya 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 industry. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 85](https://border.bot/countries/european-union/hs-codes/2007995085) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, 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, Other, Guava 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 industry. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 89](https://border.bot/countries/european-union/hs-codes/2007995089) With a sugar content exceeding 13 % but not exceeding 30 % by weight, 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, Other. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 94](https://border.bot/countries/european-union/hs-codes/2007995094) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, Other, Papaya 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 industry. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 95](https://border.bot/countries/european-union/hs-codes/2007995095) Other, Other, With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other, Other, Guava 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 industry. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 50 99](https://border.bot/countries/european-union/hs-codes/2007995099) With a sugar content exceeding 13 % but not exceeding 30 % by weight, Other. Duty (MFN): 24.000 % + 4.200 EUR DTN
- [2007 99 93 00](https://border.bot/countries/european-union/hs-codes/2007999300) Other, Other, Other, Of tropical fruit and tropical nuts. Duty (MFN): 15%
- [2007 99 97 10](https://border.bot/countries/european-union/hs-codes/2007999710) Other, Other, Other, Other, Apple purée, including compotes. Duty (MFN): 24%
- [2007 99 97 21](https://border.bot/countries/european-union/hs-codes/2007999721) Other, Other, Other, Other, Fig paste. Duty (MFN): 24%
- [2007 99 97 22](https://border.bot/countries/european-union/hs-codes/2007999722) Other, Other, Other, Other, Pistachio paste. Duty (MFN): 24%
- [2007 99 97 23](https://border.bot/countries/european-union/hs-codes/2007999723) Other, Other, Other, Other, Hazelnut paste. Duty (MFN): 24%
- [2007 99 97 30](https://border.bot/countries/european-union/hs-codes/2007999730) Other, Other, Other, Other, Peach or pear and mixtures thereof, in jelly of these fruits. Duty (MFN): 24%
- [2007 99 97 32](https://border.bot/countries/european-union/hs-codes/2007999732) Other, Other, Other, Other, Other, 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, Pears, Containing added sugar, in immediate packings of a net content exceeding 1 kg. Duty (MFN): 24%
- [2007 99 97 33](https://border.bot/countries/european-union/hs-codes/2007999733) Other, Other, Other, Other, Other, 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, Pears, Containing added sugar, in immediate packings of a net content not exceeding 1 kg. Duty (MFN): 24%
- [2007 99 97 35](https://border.bot/countries/european-union/hs-codes/2007999735) Other, Other, Other, Other, Other, 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, Pears, Not containing added sugar. Duty (MFN): 24%
- [2007 99 97 37](https://border.bot/countries/european-union/hs-codes/2007999737) Other, Other, Other, Other, Other, 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, Apricots, Containing added sugar, in immediate packings of a net content exceeding 1 kg. Duty (MFN): 24%
- [2007 99 97 38](https://border.bot/countries/european-union/hs-codes/2007999738) Other, Other, Other, Other, Other, 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, Apricots, Containing added sugar, in immediate packings of a net content not exceeding 1 kg. Duty (MFN): 24%
- [2007 99 97 39](https://border.bot/countries/european-union/hs-codes/2007999739) Other, Other, Other, Other, Other, 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, Apricots, Not containing added sugar, in immediate packings of a net content, Of 5 kg or more. Duty (MFN): 24%
- [2007 99 97 40](https://border.bot/countries/european-union/hs-codes/2007999740) Other, Other, Other, Other, Other, 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, Apricots, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of 4,5 kg or more. Duty (MFN): 24%
- [2007 99 97 41](https://border.bot/countries/european-union/hs-codes/2007999741) Other, Other, Other, Other, Other, 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, Apricots, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of less than 4,5 kg. Duty (MFN): 24%
- [2007 99 97 42](https://border.bot/countries/european-union/hs-codes/2007999742) Other, Other, Other, Other, Other, 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, Peaches, including nectarines, Containing added sugar. Duty (MFN): 24%
- [2007 99 97 44](https://border.bot/countries/european-union/hs-codes/2007999744) Other, Other, Other, Other, Other, 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, Peaches, including nectarines, Not containing added sugar, in immediate packings of a net content, Of 5 kg or more. Duty (MFN): 24%
- [2007 99 97 46](https://border.bot/countries/european-union/hs-codes/2007999746) Other, Other, Other, Other, Other, 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, Peaches, including nectarines, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of 4,5 kg or more. Duty (MFN): 24%
- [2007 99 97 48](https://border.bot/countries/european-union/hs-codes/2007999748) Other, Other, Other, Other, Other, 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, Peaches, including nectarines, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of less than 4,5 kg. Duty (MFN): 24%
- [2007 99 97 50](https://border.bot/countries/european-union/hs-codes/2007999750) Other, Other, Other, Other, Other, 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, Mixtures, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit). Duty (MFN): 24%
- [2007 99 97 52](https://border.bot/countries/european-union/hs-codes/2007999752) 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, Mixtures, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other. Duty (MFN): 24%
- [2007 99 97 55](https://border.bot/countries/european-union/hs-codes/2007999755) Other, Other, Other, Other, Other, 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, Mixtures, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit). Duty (MFN): 24%
- [2007 99 97 57](https://border.bot/countries/european-union/hs-codes/2007999757) 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, Mixtures, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 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.

## 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).

- [United States](https://border.bot/countries/united-states/hs-codes/200799): 19 lines, used by 1 other country
- [The Harmonized System text for 2007.99](https://border.bot/hs-codes/200799)

Page 1 of 2: lines 1 to 100 of 105. Next page: [page 2](https://border.bot/countries/european-union/hs-codes/200799?page=2).

- Previous subheading: [2007.91](https://border.bot/countries/european-union/hs-codes/200791) Other
- Next subheading: [2008.11](https://border.bot/countries/european-union/hs-codes/200811) Nuts, groundnuts and other seeds, whether or not mixed together

## 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.

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/200799.json