Key facts
- HS subheading
- 2008.30
- National lines
- 40
- 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 2008.30 (citrus fruit) into 40 national lines: 2008 30 11 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 30 19 00 (other), 2008 30 31 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 30 39 00 (other) and 36 others.
European Union lines under 2008.30
The European Union tariff splits HS 2008.30 (citrus fruit) into 40 national lines: 2008 30 11 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 30 19 00 (other), 2008 30 31 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 30 39 00 (other) and 36 others.
- 2008 30 11 00Of an actual alcoholic strength by mass not exceeding 11,85 % masDuty: 25.6%
- 2008 30 19 00OtherDuty: 25.600 % + 4.200 EUR DTN
- 2008 30 31 00Of an actual alcoholic strength by mass not exceeding 11,85 % masDuty: 24%
- 2008 30 39 00OtherDuty: 25.6%
- 2008 30 51 00Grapefruit segments, including pomelosDuty: 15.2%
- 2008 30 55 10ComminutedDuty: 18.4%
- 2008 30 55 20Flaked or powdered, whether or not containing starchDuty: 18.4%
- 2008 30 55 90OtherDuty: 18.4%
- 2008 30 59 11Flaked or powdered, whether or not containing starchDuty: 17.6%
- 2008 30 59 19OtherDuty: 17.6%
- 2008 30 59 20Comminuted oranges and lemonsDuty: 17.6%
- 2008 30 59 41Flaked or powdered, whether or not containing starchDuty: 17.6%
- 2008 30 59 49OtherDuty: 17.6%
- 2008 30 59 91Flaked or powdered, whether or not containing starchDuty: 17.6%
- 2008 30 59 99OtherDuty: 17.6%
- 2008 30 71 00Grapefruit segments, including pomelosDuty: 15.2%
- 2008 30 75 10ComminutedDuty: 17.6%
- 2008 30 75 20Flaked or powdered, whether or not containing starchDuty: 17.6%
- 2008 30 75 90OtherDuty: 17.6%
- 2008 30 79 11Flaked or powdered, whether or not containing starchDuty: 20.8%
- 2008 30 79 19OtherDuty: 20.8%
- 2008 30 79 20Comminuted oranges and lemonsDuty: 20.8%
- 2008 30 79 91Flaked or powdered, whether or not containing starchDuty: 20.8%
- 2008 30 79 99OtherDuty: 20.8%
- 2008 30 90 08SegmentsDuty: 18.4%
- 2008 30 90 12In immediate packings of a net content of 4,5 kg or moreDuty: 18.4%
- 2008 30 90 13OtherDuty: 18.4%
- 2008 30 90 14ComminutedDuty: 18.4%
- 2008 30 90 25Flaked or powdered, whether or not containing starchDuty: 18.4%
- 2008 30 90 35OtherDuty: 18.4%
- 2008 30 90 61In immediate packings of a net content of 4,5 kg or moreDuty: 18.4%
- 2008 30 90 63OtherDuty: 18.4%
- 2008 30 90 65Flaked or powdered, whether or not containing starchDuty: 18.4%
- 2008 30 90 67ComminutedDuty: 18.4%
- 2008 30 90 69OtherDuty: 18.4%
- 2008 30 90 71In immediate packings of a net content of 4,5 kg or moreDuty: 18.4%
- 2008 30 90 73OtherDuty: 18.4%
- 2008 30 90 75Flaked or powdered, whether or not containing starchDuty: 18.4%
- 2008 30 90 77ComminutedDuty: 18.4%
- 2008 30 90 79OtherDuty: 18.4%
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 2008.30 are live on border.bot for the United States (17 lines, also used by 1 other country).
- United States17 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2008.30?
The European Union tariff splits HS 2008.30 (citrus fruit) into 40 national lines: 2008 30 11 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 30 19 00 (other), 2008 30 31 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 30 39 00 (other) and 36 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.