# European Union tariff lines under HS 2008.11

> The European Union tariff splits HS 2008.11 (nuts, groundnuts and other seeds, whether or not mixed together: Ground-nuts) into 5 national lines: 2008 11 10 00 (peanut butter), 2008 11 91 10 (roasted), 2008 11 91 90 (other), 2008 11 96 00 (roasted) and 1 other. The general (MFN) duty differs by line: 12.8% on 2008 11 10 00, 11.2% on 2008 11 91 10, 11.2% on 2008 11 91 90, 12% on 2008 11 96 00 and 12.8% on 2008 11 98 00.

Source: https://border.bot/countries/european-union/hs-codes/200811
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) / [2008.11](https://border.bot/countries/european-union/hs-codes/200811)

## Key facts

- HS subheading: [2008.11](https://border.bot/hs-codes/200811)
- National lines: 5
- 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 2008.11

The European Union tariff splits HS 2008.11 (nuts, groundnuts and other seeds, whether or not mixed together: Ground-nuts) into 5 national lines: 2008 11 10 00 (peanut butter), 2008 11 91 10 (roasted), 2008 11 91 90 (other), 2008 11 96 00 (roasted) and 1 other.

The general (MFN) duty differs by line: 12.8% on 2008 11 10 00, 11.2% on 2008 11 91 10, 11.2% on 2008 11 91 90, 12% on 2008 11 96 00 and 12.8% on 2008 11 98 00.

- [2008 11 10 00](https://border.bot/countries/european-union/hs-codes/2008111000) Nuts, groundnuts and other seeds, whether or not mixed together, Groundnuts, Peanut butter. Duty (MFN): 12.8%
- [2008 11 91 10](https://border.bot/countries/european-union/hs-codes/2008119110) Nuts, groundnuts and other seeds, whether or not mixed together, Groundnuts, Other, in immediate packings of a net content, Exceeding 1 kg, Roasted. Duty (MFN): 11.2%
- [2008 11 91 90](https://border.bot/countries/european-union/hs-codes/2008119190) Nuts, groundnuts and other seeds, whether or not mixed together, Groundnuts, Other, in immediate packings of a net content, Exceeding 1 kg, Other. Duty (MFN): 11.2%
- [2008 11 96 00](https://border.bot/countries/european-union/hs-codes/2008119600) Nuts, groundnuts and other seeds, whether or not mixed together, Groundnuts, Other, in immediate packings of a net content, Not exceeding 1 kg, Roasted. Duty (MFN): 12%
- [2008 11 98 00](https://border.bot/countries/european-union/hs-codes/2008119800) Nuts, groundnuts and other seeds, whether or not mixed together, Groundnuts, Other, in immediate packings of a net content, Not exceeding 1 kg, Other. Duty (MFN): 12.8%

## 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 2008.11 are live on border.bot for the United States (6 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/200811): 6 lines, used by 1 other country
- [The Harmonized System text for 2008.11](https://border.bot/hs-codes/200811)

- Previous subheading: [2007.99](https://border.bot/countries/european-union/hs-codes/200799) Other
- Next subheading: [2008.19](https://border.bot/countries/european-union/hs-codes/200819) Other, including mixtures

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2008.11?

The European Union tariff splits HS 2008.11 (nuts, groundnuts and other seeds, whether or not mixed together: Ground-nuts) into 5 national lines: 2008 11 10 00 (peanut butter), 2008 11 91 10 (roasted), 2008 11 91 90 (other), 2008 11 96 00 (roasted) and 1 other.

### What is the duty on HS 2008.11 in the European Union?

The general (MFN) duty differs by line: 12.8% on 2008 11 10 00, 11.2% on 2008 11 91 10, 11.2% on 2008 11 91 90, 12% on 2008 11 96 00 and 12.8% on 2008 11 98 00.

## 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/200811.json
