{ "summary": "The European Union tariff splits HS 2008.19 (nuts, groundnuts and other seeds, whether or not mixed together: Other, including mixtures) into 23 national lines: 2008 19 12 30 (containing hazelnuts), 2008 19 12 40 (groundnuts (peanuts), otherwise prepared or preserved, including mixtures), 2008 19 12 80 (other), 2008 19 13 20 (pistachios) and 19 others.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "2008.19", "source": null, "url": "https://border.bot/hs-codes/200819" }, { "label": "National lines", "value": "23", "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": "Chapter", "value": "20: Preparations of vegetables, fruit, nuts or other parts of plants", "source": null } ], "faq": [ { "question": "How many national tariff lines does the European Union tariff have under HS 2008.19?", "answer": "The European Union tariff splits HS 2008.19 (nuts, groundnuts and other seeds, whether or not mixed together: Other, including mixtures) into 23 national lines: 2008 19 12 30 (containing hazelnuts), 2008 19 12 40 (groundnuts (peanuts), otherwise prepared or preserved, including mixtures), 2008 19 12 80 (other), 2008 19 13 20 (pistachios) and 19 others." } ], "sections": [ { "id": "covers", "title": "European Union lines under 2008.19", "text": [ "The European Union tariff splits HS 2008.19 (nuts, groundnuts and other seeds, whether or not mixed together: Other, including mixtures) into 23 national lines: 2008 19 12 30 (containing hazelnuts), 2008 19 12 40 (groundnuts (peanuts), otherwise prepared or preserved, including mixtures), 2008 19 12 80 (other), 2008 19 13 20 (pistachios) and 19 others." ] }, { "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 2008.19 are live on border.bot for the United States (12 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-subheading", "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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"200819", "description": "Nuts, groundnuts and other seeds, whether or not mixed together: Other, including mixtures" }, "lines": [ { "code": "2008191230", "description": "Containing hazelnuts", "levels": [ "Nuts, groundnuts and other seeds, whether or not mixed together", "Other, including mixtures", "In immediate packings of a net content exceeding 1 kg", "Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts", "Containing hazelnuts" ], "english": null, "keywords": [], "lang": "en", "units": [], "special": null, "general": { "code": "2008191200", "dutyText": "7.000 %", "startDate": "2014-01-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "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": "2027", "label": "GSP+ (incentive arrangement for sustainable development and good governance)" }, { "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": "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": "IS", "label": "Iceland" }, { "code": "JO", "label": "Jordan" }, { "code": "JP", "label": "Japan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LB", "label": "Lebanon" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "ME", "label": "Montenegro" }, { "code": "MK", "label": "North Macedonia" }, { "code": "MX", "label": "Mexico" }, { "code": "NO", "label": "Norway" }, { "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": "TR", "label": "Türkiye" }, { "code": "UA", "label": "Ukraine" }, { "code": "VN", "label": "Vietnam" }, { "code": "WS", "label": "Samoa" }, { "code": "XK", "label": "Kosovo" }, { "code": "XS", "label": "Serbia" }, { "code": "ZA", "label": "South Africa" } ] }, { "dutyText": "2.400 %", "origins": [ { "code": "2020", "label": "GSP - General arrangements" } ] }, { "dutyText": "5.600 %", "origins": [ { "code": "5500", "label": "Mercosur" } ] } ], "measures": [], "restrictions": [] }, { "code": "2008191240", "description": "Groundnuts (peanuts), otherwise prepared or preserved, including mixtures", "levels": [ "Nuts, groundnuts and other seeds, whether or not mixed together", "Other, including mixtures", "In immediate packings of a net content exceeding 1 kg", "Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts", "Groundnuts (peanuts), otherwise prepared or preserved, including mixtures" ], "english": null, "keywords": [], "lang": "en", "units": [], "special": null, "general": { "code": "2008191200", "dutyText": "7.000 %", "startDate": "2014-01-01", 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"code": "BA", "label": "Bosnia and Herzegovina" }, { "code": "CA", "label": "Canada" }, { "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": "IS", "label": "Iceland" }, { "code": "JO", "label": "Jordan" }, { "code": "JP", "label": "Japan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LB", "label": "Lebanon" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "ME", "label": "Montenegro" }, { "code": "MK", "label": "North Macedonia" }, { "code": "MX", "label": "Mexico" }, { "code": "NO", "label": "Norway" }, { "code": "NZ", "label": 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{ "code": "MD", "label": "Moldova" }, { "code": "ME", "label": "Montenegro" }, { "code": "MK", "label": "North Macedonia" }, { "code": "MX", "label": "Mexico" }, { "code": "NO", "label": "Norway" }, { "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": "TR", "label": "Türkiye" }, { "code": "UA", "label": "Ukraine" }, { "code": "VN", "label": "Vietnam" }, { "code": "WS", "label": "Samoa" }, { "code": "XK", "label": "Kosovo" }, { "code": "XS", "label": "Serbia" }, { "code": "ZA", "label": "South Africa" } ] }, { "dutyText": "2.400 %", "origins": [ { "code": "2020", "label": "GSP - General arrangements" } ] }, { "dutyText": "5.600 %", "origins": [ { "code": "5500", "label": "Mercosur" } ] } ], "measures": [], "restrictions": [] }, { "code": 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