# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/200830
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) / [2008.30](https://border.bot/countries/european-union/hs-codes/200830)

## Key facts

- HS subheading: [2008.30](https://border.bot/hs-codes/200830)
- 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](https://border.bot/countries/european-union)
- Chapter: 20: Preparations of vegetables, fruit, nuts or other parts of plants

## 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 00](https://border.bot/countries/european-union/hs-codes/2008301100) Citrus fruit, Containing added spirit, With a sugar content exceeding 9 % by weight, Of an actual alcoholic strength by mass not exceeding 11,85 % mas. Duty (MFN): 25.6%
- [2008 30 19 00](https://border.bot/countries/european-union/hs-codes/2008301900) Citrus fruit, Containing added spirit, With a sugar content exceeding 9 % by weight, Other. Duty (MFN): 25.600 % + 4.200 EUR DTN
- [2008 30 31 00](https://border.bot/countries/european-union/hs-codes/2008303100) Citrus fruit, Containing added spirit, Other, Of an actual alcoholic strength by mass not exceeding 11,85 % mas. Duty (MFN): 24%
- [2008 30 39 00](https://border.bot/countries/european-union/hs-codes/2008303900) Citrus fruit, Containing added spirit, Other. Duty (MFN): 25.6%
- [2008 30 51 00](https://border.bot/countries/european-union/hs-codes/2008305100) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Grapefruit segments, including pomelos. Duty (MFN): 15.2%
- [2008 30 55 10](https://border.bot/countries/european-union/hs-codes/2008305510) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Comminuted. Duty (MFN): 18.4%
- [2008 30 55 20](https://border.bot/countries/european-union/hs-codes/2008305520) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Flaked or powdered, whether or not containing starch. Duty (MFN): 18.4%
- [2008 30 55 90](https://border.bot/countries/european-union/hs-codes/2008305590) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Other. Duty (MFN): 18.4%
- [2008 30 59 11](https://border.bot/countries/european-union/hs-codes/2008305911) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other, Grapefruit, including pomelo, Flaked or powdered, whether or not containing starch. Duty (MFN): 17.6%
- [2008 30 59 19](https://border.bot/countries/european-union/hs-codes/2008305919) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Grapefruit, including pomelo, Other. Duty (MFN): 17.6%
- [2008 30 59 20](https://border.bot/countries/european-union/hs-codes/2008305920) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other, Comminuted oranges and lemons. Duty (MFN): 17.6%
- [2008 30 59 41](https://border.bot/countries/european-union/hs-codes/2008305941) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other, Other oranges, Flaked or powdered, whether or not containing starch. Duty (MFN): 17.6%
- [2008 30 59 49](https://border.bot/countries/european-union/hs-codes/2008305949) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other oranges, Other. Duty (MFN): 17.6%
- [2008 30 59 91](https://border.bot/countries/european-union/hs-codes/2008305991) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other, Other, Flaked or powdered, whether or not containing starch. Duty (MFN): 17.6%
- [2008 30 59 99](https://border.bot/countries/european-union/hs-codes/2008305999) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other. Duty (MFN): 17.6%
- [2008 30 71 00](https://border.bot/countries/european-union/hs-codes/2008307100) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Grapefruit segments, including pomelos. Duty (MFN): 15.2%
- [2008 30 75 10](https://border.bot/countries/european-union/hs-codes/2008307510) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Comminuted. Duty (MFN): 17.6%
- [2008 30 75 20](https://border.bot/countries/european-union/hs-codes/2008307520) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Flaked or powdered, whether or not containing starch. Duty (MFN): 17.6%
- [2008 30 75 90](https://border.bot/countries/european-union/hs-codes/2008307590) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Other. Duty (MFN): 17.6%
- [2008 30 79 11](https://border.bot/countries/european-union/hs-codes/2008307911) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other, Grapefruit, including pomelo, Flaked or powdered, whether or not containing starch. Duty (MFN): 20.8%
- [2008 30 79 19](https://border.bot/countries/european-union/hs-codes/2008307919) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Grapefruit, including pomelo, Other. Duty (MFN): 20.8%
- [2008 30 79 20](https://border.bot/countries/european-union/hs-codes/2008307920) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other, Comminuted oranges and lemons. Duty (MFN): 20.8%
- [2008 30 79 91](https://border.bot/countries/european-union/hs-codes/2008307991) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other, Other, Flaked or powdered, whether or not containing starch. Duty (MFN): 20.8%
- [2008 30 79 99](https://border.bot/countries/european-union/hs-codes/2008307999) Citrus fruit, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 20.8%
- [2008 30 90 08](https://border.bot/countries/european-union/hs-codes/2008309008) Citrus fruit, Not containing added spirit, Not containing added sugar, Grapefruit, including pomelo, Segments. Duty (MFN): 18.4%
- [2008 30 90 12](https://border.bot/countries/european-union/hs-codes/2008309012) Citrus fruit, Not containing added spirit, Not containing added sugar, Grapefruit, including pomelo, Pulp, In immediate packings of a net content of 4,5 kg or more. Duty (MFN): 18.4%
- [2008 30 90 13](https://border.bot/countries/european-union/hs-codes/2008309013) Citrus fruit, Not containing added spirit, Not containing added sugar, Grapefruit, including pomelo, Pulp, Other. Duty (MFN): 18.4%
- [2008 30 90 14](https://border.bot/countries/european-union/hs-codes/2008309014) Citrus fruit, Not containing added spirit, Not containing added sugar, Grapefruit, including pomelo, Comminuted. Duty (MFN): 18.4%
- [2008 30 90 25](https://border.bot/countries/european-union/hs-codes/2008309025) Citrus fruit, Not containing added spirit, Not containing added sugar, Grapefruit, including pomelo, Flaked or powdered, whether or not containing starch. Duty (MFN): 18.4%
- [2008 30 90 35](https://border.bot/countries/european-union/hs-codes/2008309035) Citrus fruit, Not containing added spirit, Not containing added sugar, Grapefruit, including pomelo, Other. Duty (MFN): 18.4%
- [2008 30 90 61](https://border.bot/countries/european-union/hs-codes/2008309061) Citrus fruit, Not containing added spirit, Not containing added sugar, Other, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Pulp, In immediate packings of a net content of 4,5 kg or more. Duty (MFN): 18.4%
- [2008 30 90 63](https://border.bot/countries/european-union/hs-codes/2008309063) Citrus fruit, Not containing added spirit, Not containing added sugar, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Pulp, Other. Duty (MFN): 18.4%
- [2008 30 90 65](https://border.bot/countries/european-union/hs-codes/2008309065) Citrus fruit, Not containing added spirit, Not containing added sugar, Other, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Flaked or powdered, whether or not containing starch. Duty (MFN): 18.4%
- [2008 30 90 67](https://border.bot/countries/european-union/hs-codes/2008309067) Citrus fruit, Not containing added spirit, Not containing added sugar, Other, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Comminuted. Duty (MFN): 18.4%
- [2008 30 90 69](https://border.bot/countries/european-union/hs-codes/2008309069) Citrus fruit, Not containing added spirit, Not containing added sugar, Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids, Other. Duty (MFN): 18.4%
- [2008 30 90 71](https://border.bot/countries/european-union/hs-codes/2008309071) Citrus fruit, Not containing added spirit, Not containing added sugar, Other, Other, Pulp, In immediate packings of a net content of 4,5 kg or more. Duty (MFN): 18.4%
- [2008 30 90 73](https://border.bot/countries/european-union/hs-codes/2008309073) Citrus fruit, Not containing added spirit, Not containing added sugar, Pulp, Other. Duty (MFN): 18.4%
- [2008 30 90 75](https://border.bot/countries/european-union/hs-codes/2008309075) Citrus fruit, Not containing added spirit, Not containing added sugar, Other, Other, Flaked or powdered, whether or not containing starch. Duty (MFN): 18.4%
- [2008 30 90 77](https://border.bot/countries/european-union/hs-codes/2008309077) Citrus fruit, Not containing added spirit, Not containing added sugar, Other, Other, Comminuted. Duty (MFN): 18.4%
- [2008 30 90 79](https://border.bot/countries/european-union/hs-codes/2008309079) Citrus fruit, Not containing added spirit, Not containing added sugar, Other. Duty (MFN): 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 States](https://border.bot/countries/united-states/hs-codes/200830): 17 lines, used by 1 other country
- [The Harmonized System text for 2008.30](https://border.bot/hs-codes/200830)

- Previous subheading: [2008.20](https://border.bot/countries/european-union/hs-codes/200820) Pineapples
- Next subheading: [2008.40](https://border.bot/countries/european-union/hs-codes/200840) Pears

## 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.

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/200830.json