European Union tariff line 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
Last updated
Key facts
- Tariff line
- 2007 99 31 15
- Covers
- 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, with a sugar content exceeding 30 % by weight, 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
- Supplementary unit
- Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from 2200
- Duty (MFN)
- 24.000 % + 23.000 EUR DTN
- Preferential rates
- From 0% (55 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 2007.99
Summary
In the European Union tariff, line 2007 99 31 15 covers 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, with a sugar content exceeding 30 % by weight, 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. The general (MFN) duty rate is 24.000 % + 23.000 EUR DTN. It falls under HS subheading 2007.99 in heading 20.07 (chapter 20).
What this line covers
In the European Union tariff, line 2007 99 31 15 covers 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, with a sugar content exceeding 30 % by weight, 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.
Its legal text is “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”, read under “Other”, “Other”, “With a sugar content exceeding 30 % by weight”, “Other”, “Of cherries” and “Containing less than 70 % by weight of sugar”.
How it is structured
It falls under HS subheading 2007.99 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.
- Chapter 20
- Preparations of vegetables, fruit, nuts or other parts of plants
- Heading 20.07
- 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 2007.99
- Other
- Within the subheading
- Other
- Within the subheading
- With a sugar content exceeding 30 % by weight
- Within the subheading
- Other
- Within the subheading
- Of cherries
- Within the subheading
- Containing less than 70 % by weight of sugar
- Line 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
- Supplementary unit
- Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from 2200
Duty
The general (MFN) duty rate is 24.000 % + 23.000 EUR DTN.
The rate is published on 2007 99 31 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 46 origins.
A preferential rate of 13.980 % + 22.310 EUR DTN applies to goods that qualify under EEA - European Economic Area.
A preferential rate of 20.500 % + 23.000 EUR DTN applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + 23.000 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance) and Türkiye.
A preferential rate of 23.000 EUR DTN applies to goods from Central America.
A preferential rate of 21.800 % + 20.900 EUR DTN applies to goods from Mercosur.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | European Economic Area - Iceland (2014) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 13.980 % + 22.310 EUR DTN | EEA - European Economic Area (2012) |
| 20.500 % + 23.000 EUR DTN | GSP - General arrangements (2020) |
| 0.000 % + 23.000 EUR DTN | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + 23.000 EUR DTN | Türkiye (TR) |
| 23.000 EUR DTN | Central America (2200) |
| 21.800 % + 20.900 EUR DTN | Mercosur (5500) |
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.
Other lines under 2007.99
- 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 sugar
- 2007 99 20 90Other
- 2007 99 31 25Other
- 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 treatment
- 2007 99 31 99Other
- 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 treatment
- 2007 99 33 25Other
- 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 treatment
- 2007 99 33 99Other
- 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 treatment
- 2007 99 35 25Other
- 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 treatment
- 2007 99 35 99Other
- 2007 99 39 01Containing less than 70 % by weight of sugar
- 2007 99 39 02Other
- 2007 99 39 03Containing less than 70 % by weight of sugar
- 2007 99 39 04Other
- 2007 99 39 05Containing less than 70 % by weight of sugar
- 2007 99 39 06Other
- 2007 99 39 07Containing less than 70 % by weight of sugar
- 2007 99 39 08Other
- 2007 99 39 16Containing less than 70 % by weight of sugar
- 2007 99 39 17Other
- 2007 99 39 18Containing less than 70 % by weight of sugar
- 2007 99 39 19Other
- 2007 99 39 22Containing less than 70 % by weight of sugar
- 2007 99 39 24Other
- 2007 99 39 26Containing less than 70 % by weight of sugar
- 2007 99 39 27Other
- 2007 99 39 29Containing less than 70 % by weight of sugar
- 2007 99 39 30Other
- 2007 99 39 32Containing less than 70 % by weight of sugar
- 2007 99 39 34Other
- 2007 99 39 35Containing less than 70 % by weight of sugar
- 2007 99 39 37Other
- 2007 99 39 39Containing less than 70 % by weight of sugar
- 2007 99 39 40Other
- 2007 99 39 43Containing less than 70 % by weight of sugar
- 2007 99 39 44Other
- 2007 99 39 46Containing less than 70 % by weight of sugar
- 2007 99 39 47Other
- 2007 99 39 51Containing less than 70 % by weight of sugar
- 2007 99 39 52Other
- 2007 99 39 54Containing less than 70 % by weight of sugar
- 2007 99 39 56Other
- 2007 99 39 70Containing less than 70 % by weight of sugar
- 2007 99 39 75Other
- 2007 99 39 80Containing less than 70 % by weight of sugar
- 2007 99 39 85Other
- 2007 99 50 10Chestnut purée and paste
- 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 treatment
- 2007 99 50 25Other
- 2007 99 50 31Fig paste
- 2007 99 50 32Pistachio paste
- 2007 99 50 33Hazelnut paste
- 2007 99 50 41Containing added sugar, in immediate packings of a net content exceeding 1 kg
- 2007 99 50 42With a sugar content exceeding 15 % by weight
- 2007 99 50 43Other
- 2007 99 50 45Containing added sugar, in immediate packings of a net content exceeding 1 kg
- 2007 99 50 47With a sugar content exceeding 15 % by weight
- 2007 99 50 49Other
- 2007 99 50 51Containing added sugar, in immediate packings of a net content exceeding 1 kg
- 2007 99 50 52With a sugar content exceeding 15 % by weight
- 2007 99 50 53Other
- 2007 99 50 61Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
- 2007 99 50 62Other
- 2007 99 50 63Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
- 2007 99 50 64Other
- 2007 99 50 65Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
- 2007 99 50 67Other
- 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 industry
- 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 industry
- 2007 99 50 89Other
- 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 industry
- 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 industry
- 2007 99 50 99Other
- 2007 99 93 00Of tropical fruit and tropical nuts
- 2007 99 97 10Apple purée, including compotes
- 2007 99 97 21Fig paste
- 2007 99 97 22Pistachio paste
- 2007 99 97 23Hazelnut paste
- 2007 99 97 30Peach or pear and mixtures thereof, in jelly of these fruits
- 2007 99 97 32Containing added sugar, in immediate packings of a net content exceeding 1 kg
- 2007 99 97 33Containing added sugar, in immediate packings of a net content not exceeding 1 kg
- 2007 99 97 35Not containing added sugar
- 2007 99 97 37Containing added sugar, in immediate packings of a net content exceeding 1 kg
- 2007 99 97 38Containing added sugar, in immediate packings of a net content not exceeding 1 kg
- 2007 99 97 39Of 5 kg or more
- 2007 99 97 40Of 4,5 kg or more
- 2007 99 97 41Of less than 4,5 kg
- 2007 99 97 42Containing added sugar
- 2007 99 97 44Of 5 kg or more
- 2007 99 97 46Of 4,5 kg or more
- 2007 99 97 48Of less than 4,5 kg
- 2007 99 97 50Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
- 2007 99 97 52Other
- 2007 99 97 55Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
- 2007 99 97 57Other
- 2007 99 97 60Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
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 States19 lines, used by 1 other country
Frequently asked questions
What does tariff line 2007 99 31 15 cover in the European Union tariff?
In the European Union tariff, line 2007 99 31 15 covers 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, with a sugar content exceeding 30 % by weight, 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.
What is the general (MFN) duty on 2007 99 31 15 in the European Union?
The general (MFN) duty rate is 24.000 % + 23.000 EUR DTN. The rate is published on 2007 99 31 00.
Which preferential rates apply to 2007 99 31 15?
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, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 13.980 % + 22.310 EUR DTN applies to goods that qualify under EEA - European Economic Area. A preferential rate of 20.500 % + 23.000 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + 23.000 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance) and Türkiye. A preferential rate of 23.000 EUR DTN applies to goods from Central America. A preferential rate of 21.800 % + 20.900 EUR DTN applies to goods from Mercosur.
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.