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

Source: https://border.bot/countries/european-union/hs-codes/200799?page=2
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 2 of 2: lines 101 to 105 of 105. Previous page: [page 1](https://border.bot/countries/european-union/hs-codes/200799).

## 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 97 60](https://border.bot/countries/european-union/hs-codes/2007999760) 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, Not containing added sugar, in immediate packings of a net content, Of less than 4,5 kg, Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit). Duty (MFN): 24%
- [2007 99 97 62](https://border.bot/countries/european-union/hs-codes/2007999762) 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, Not containing added sugar, in immediate packings of a net content, Of less than 4,5 kg, Other. Duty (MFN): 24%
- [2007 99 97 64](https://border.bot/countries/european-union/hs-codes/2007999764) 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, Not containing added sugar, in immediate packings of a net content, Other. Duty (MFN): 24%
- [2007 99 97 69](https://border.bot/countries/european-union/hs-codes/2007999769) 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%
- [2007 99 97 70](https://border.bot/countries/european-union/hs-codes/2007999770) 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 2 of 2: lines 101 to 105 of 105. Previous page: [page 1](https://border.bot/countries/european-union/hs-codes/200799).

- 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?page=2