{ "summary": "In the European Union tariff, line 2007 99 50 51 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 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 exceeding 1 kg. The general (MFN) duty rate is 24.000 % + 4.200 EUR DTN. It falls under HS subheading 2007.99 in heading 20.07 (chapter 20).", "updatedAt": "2026-10-11", "facts": [ { "label": "Tariff line", "value": "2007 99 50 51", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "Covers", "value": "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 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 exceeding 1 kg", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "Duty (MFN)", "value": "24.000 % + 4.200 EUR DTN", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "Preferential rates", "value": "From 0% (52 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": "2007.99", "source": null, "url": "https://border.bot/hs-codes/200799" } ], "faq": [ { "question": "What does tariff line 2007 99 50 51 cover in the European Union tariff?", "answer": "In the European Union tariff, line 2007 99 50 51 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 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 exceeding 1 kg." }, { "question": "What is the general (MFN) duty on 2007 99 50 51 in the European Union?", "answer": "The general (MFN) duty rate is 24.000 % + 4.200 EUR DTN. The rate is published on 2007 99 50 00." }, { "question": "Which preferential rates apply to 2007 99 50 51?", "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), Central America, 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, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, the United States, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 20.500 % + 4.200 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + 4.200 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance) and Türkiye. A preferential rate of 21.800 % + 3.810 EUR DTN applies to goods from Mercosur." } ], "sections": [ { "id": "covers", "title": "What this line covers", "text": [ "In the European Union tariff, line 2007 99 50 51 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 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 exceeding 1 kg.", "Its legal text is “Containing added sugar, in immediate packings of a net content exceeding 1 kg”, read under “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” and “Peaches, including nectarines”." ] }, { "id": "structure", "title": "How it is structured", "text": [ "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." ] }, { "id": "duty", "title": "Duty", "text": [ "The general (MFN) duty rate is 24.000 % + 4.200 EUR DTN.", "The rate is published on 2007 99 50 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 45 origins.", "A preferential rate of 20.500 % + 4.200 EUR DTN applies to goods from GSP - General arrangements.", "A preferential rate of 0.000 % + 4.200 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance) and Türkiye.", "A preferential rate of 21.800 % + 3.810 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 2007.99 are live on border.bot for the United States (19 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": 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Other" }, "line": { "code": "2007995051", "description": "Containing added sugar, in immediate packings of a net content exceeding 1 kg", "levels": [ "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" ], "english": null, "keywords": [], "lang": "en", "units": [], "special": null, "general": { "code": "2007995000", "dutyText": "24.000 % + 4.200 EUR DTN", "startDate": "2008-01-01", "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": "2200", "label": "Central America" }, { "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": "CL", "label": "Chile" }, { "code": "CM", "label": "Cameroon" }, { "code": "CO", "label": "Colombia" }, { "code": "EC", "label": "Ecuador" }, { "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": "PE", "label": "Peru" }, { "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": "US", "label": "United States" }, { "code": "VN", "label": "Vietnam" }, { "code": "WS", "label": "Samoa" }, { "code": "XK", "label": "Kosovo" }, { "code": "XS", "label": "Serbia" } ] }, { "dutyText": "20.500 % + 4.200 EUR DTN", "origins": [ { "code": "2020", "label": "GSP - General arrangements" } ] }, { "dutyText": "0.000 % + 4.200 EUR DTN", "origins": [ { "code": "2027", "label": "GSP+ (incentive arrangement for sustainable development and good governance)" }, { "code": "TR", "label": "Türkiye" } ] }, { "dutyText": "21.800 % + 3.810 EUR DTN", "origins": [ { "code": "5500", "label": "Mercosur" } ] } ], "measures": [], "restrictions": [] }, "siblings": [ { "code": "2007993125", "description": "Other" }, { "code": "2007993195", "description": "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" }, { "code": "2007993199", "description": "Other" }, { "code": "2007993315", "description": "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" }, { "code": "2007993325", "description": "Other" }, { "code": "2007993395", "description": "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" }, { "code": "2007993399", "description": "Other" }, { "code": "2007993515", "description": "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" }, { "code": "2007993525", "description": "Other" }, { "code": "2007993595", "description": "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" }, { "code": "2007993599", "description": "Other" }, { "code": "2007993901", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993902", "description": "Other" }, { "code": "2007993903", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993904", "description": "Other" }, { "code": "2007993905", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993906", "description": "Other" }, { "code": "2007993907", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993908", "description": "Other" }, { "code": "2007993916", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993917", "description": "Other" }, { "code": "2007993918", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993919", "description": "Other" }, { "code": "2007993922", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993924", "description": "Other" }, { "code": "2007993926", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993927", "description": "Other" }, { "code": "2007993929", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993930", "description": "Other" }, { "code": "2007993932", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993934", "description": "Other" }, { "code": "2007993935", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993937", "description": "Other" }, { "code": "2007993939", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993940", "description": "Other" }, { "code": "2007993943", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993944", "description": "Other" }, { "code": "2007993946", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993947", "description": "Other" }, { "code": "2007993951", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993952", "description": "Other" }, { "code": "2007993954", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993956", "description": "Other" }, { "code": "2007993970", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993975", "description": "Other" }, { "code": "2007993980", "description": "Containing less than 70 % by weight of sugar" }, { "code": "2007993985", "description": "Other" }, { "code": "2007995010", "description": "Chestnut purée and paste" }, { "code": "2007995015", "description": "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" }, { "code": "2007995025", "description": "Other" }, { "code": "2007995031", "description": "Fig paste" }, { "code": "2007995032", "description": "Pistachio paste" }, { "code": "2007995033", "description": "Hazelnut paste" }, { "code": "2007995041", "description": "Containing added sugar, in immediate packings of a net content exceeding 1 kg" }, { "code": "2007995042", "description": "With a sugar content exceeding 15 % by weight" }, { "code": "2007995043", "description": "Other" }, { "code": "2007995045", "description": "Containing added sugar, in immediate packings of a net content exceeding 1 kg" }, { "code": "2007995047", "description": "With a sugar content exceeding 15 % by weight" }, { "code": "2007995049", "description": "Other" }, { "code": "2007995052", "description": "With a sugar content exceeding 15 % by weight" }, { "code": "2007995053", "description": "Other" }, { "code": "2007995061", "description": "Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)" }, { "code": "2007995062", "description": "Other" }, { "code": "2007995063", "description": "Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)" }, { "code": "2007995064", "description": "Other" }, { "code": "2007995065", "description": "Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)" }, { "code": "2007995067", "description": "Other" }, { "code": "2007995084", "description": "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" }, { "code": "2007995085", "description": "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" }, { "code": "2007995089", "description": "Other" }, { "code": "2007995094", "description": "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" }, { "code": "2007995095", "description": "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" }, { "code": "2007995099", "description": "Other" }, { "code": "2007999300", "description": "Of tropical fruit and tropical nuts" }, { "code": "2007999710", "description": "Apple purée, including compotes" }, { "code": "2007999721", "description": "Fig paste" }, { "code": "2007999722", "description": "Pistachio paste" }, { "code": "2007999723", "description": "Hazelnut paste" }, { "code": "2007999730", "description": "Peach or pear and mixtures thereof, in jelly of these fruits" }, { "code": "2007999732", "description": "Containing added sugar, in immediate packings of a net content exceeding 1 kg" }, 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