{ "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.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "2008.30", "source": null, "url": "https://border.bot/hs-codes/200830" }, { "label": "National lines", "value": "40", "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 2008.30?", "answer": "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." } ], "sections": [ { "id": "covers", "title": "European Union lines under 2008.30", "text": [ "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." ] }, { "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 2008.30 are live on border.bot for the United States (17 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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"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": "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": "21.700 %", "origins": [ { "code": "2020", "label": "GSP - General arrangements" } ] }, { "dutyText": "23.200 %", "origins": [ { "code": "5500", "label": "Mercosur" } ] } ], "measures": [], "restrictions": [] }, { "code": "2008301900", "description": "Other", "levels": [ "Citrus fruit", "Containing added spirit", "With a sugar content exceeding 9 % by weight", "Other" ], "english": null, "keywords": [], "lang": "en", "units": [], "special": null, "general": { "code": "2008301900", "dutyText": "25.600 % + 4.200 EUR DTN", "startDate": "2000-07-01", "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 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] }, { "dutyText": "0.000 % + 4.200 EUR DTN", "origins": [ { "code": "2027", "label": "GSP+ (incentive arrangement for sustainable development and good governance)" } ] }, { "dutyText": "23.200 % + 3.810 EUR DTN", "origins": [ { "code": "5500", "label": "Mercosur" } ] }, { "dutyText": "0.000 % + 0.000 EUR DTN", "origins": [ { "code": "MX", "label": "Mexico" } ] } ], "measures": [], "restrictions": [] }, { "code": "2008303100", "description": "Of an actual alcoholic strength by mass not exceeding 11,85 % mas", "levels": [ "Citrus fruit", "Containing added spirit", "Other", "Of an actual alcoholic strength by mass not exceeding 11,85 % mas" ], "english": null, "keywords": [], "lang": "en", "units": [], "special": null, "general": { "code": "2008303100", "dutyText": "24.000 %", "startDate": "2000-07-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern Africa 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}, { "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": "20.400 %", "origins": [ { "code": "2020", "label": "GSP - General arrangements" } ] }, { "dutyText": "21.800 %", "origins": [ { "code": "5500", "label": "Mercosur" } ] } ], "measures": [], "restrictions": [] }, { "code": "2008303900", "description": "Other", "levels": [ "Citrus fruit", "Containing added spirit", "Other" ], "english": null, "keywords": [], "lang": "en", "units": [], "special": null, "general": { "code": "2008303900", "dutyText": "25.600 %", "startDate": "2000-07-01", "endDate": null, "unit": null }, "preferences": [ { "dutyText": "0.000 %", "origins": [ { "code": "1033", "label": "CARIFORUM" }, { "code": "1034", "label": "Eastern and Southern 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