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 101 to 105 of 105, page 2 of 2.
- 2007 99 97 60Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)Duty: 24%
- 2007 99 97 62OtherDuty: 24%
- 2007 99 97 64OtherDuty: 24%
- 2007 99 97 69OtherDuty: 24%
- 2007 99 97 70OtherDuty: 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 States19 lines, used by 1 other country
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.