# European Union tariff line 2008 30 90 61: In immediate packings of a net content of 4,5 kg or more

> In the European Union tariff, line 2008 30 90 61 covers citrus fruit, not containing added spirit, not containing added sugar, 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. The general (MFN) duty rate is 18.4%. It falls under HS subheading 2008.30 in heading 20.08 (chapter 20).

Source: https://border.bot/countries/european-union/hs-codes/2008309061
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) / [2008 30 90 61](https://border.bot/countries/european-union/hs-codes/2008309061)

## Key facts

- Tariff line: 2008 30 90 61
- Covers: Citrus fruit, not containing added spirit, not containing added sugar, 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%
- Preferential rates: From 0% (52 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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)
- HS subheading: [2008.30](https://border.bot/hs-codes/200830)

## What this line covers

In the European Union tariff, line 2008 30 90 61 covers citrus fruit, not containing added spirit, not containing added sugar, 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.

Its legal text is “In immediate packings of a net content of 4,5 kg or more”, read under “Citrus fruit”, “Not containing added spirit”, “Not containing added sugar”, “Other”, “Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids” and “Pulp”.

## How it is structured

It falls under HS subheading 2008.30 in heading 20.08 (chapter 20). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 20: Preparations of vegetables, fruit, nuts or other parts of plants
- Heading 20.08: Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
- Subheading 2008.30: Citrus fruit
- Within the subheading: Not containing added spirit
- Within the subheading: Not containing added sugar
- Within the subheading: Other
- Within the subheading: Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids
- Within the subheading: Pulp
- Line 2008 30 90 61: In immediate packings of a net content of 4,5 kg or more

## Duty

The general (MFN) duty rate is 18.4%.

The rate is published on 2008 30 90 00.

Duty-free entry applies to goods that qualify under 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…, and to goods from 47 origins.

A preferential rate of 14.9% applies to goods from GSP - General arrangements.

A preferential rate of 16.7% applies to goods from Mercosur.

A preferential rate of 11% applies to goods from Algeria and Tunisia.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: 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… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Iceland (IS)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 14.9%: GSP - General arrangements (2020)
- 16.7%: Mercosur (5500)
- 11%: Algeria (DZ)
- 11%: Tunisia (TN)

## 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)

## Other lines under 2008.30

- [2008 30 11 00](https://border.bot/countries/european-union/hs-codes/2008301100) Of an actual alcoholic strength by mass not exceeding 11,85 % mas
- [2008 30 19 00](https://border.bot/countries/european-union/hs-codes/2008301900) Other
- [2008 30 31 00](https://border.bot/countries/european-union/hs-codes/2008303100) Of an actual alcoholic strength by mass not exceeding 11,85 % mas
- [2008 30 39 00](https://border.bot/countries/european-union/hs-codes/2008303900) Other
- [2008 30 51 00](https://border.bot/countries/european-union/hs-codes/2008305100) Grapefruit segments, including pomelos
- [2008 30 55 10](https://border.bot/countries/european-union/hs-codes/2008305510) Comminuted
- [2008 30 55 20](https://border.bot/countries/european-union/hs-codes/2008305520) Flaked or powdered, whether or not containing starch
- [2008 30 55 90](https://border.bot/countries/european-union/hs-codes/2008305590) Other
- [2008 30 59 11](https://border.bot/countries/european-union/hs-codes/2008305911) Flaked or powdered, whether or not containing starch
- [2008 30 59 19](https://border.bot/countries/european-union/hs-codes/2008305919) Other
- [2008 30 59 20](https://border.bot/countries/european-union/hs-codes/2008305920) Comminuted oranges and lemons
- [2008 30 59 41](https://border.bot/countries/european-union/hs-codes/2008305941) Flaked or powdered, whether or not containing starch
- [2008 30 59 49](https://border.bot/countries/european-union/hs-codes/2008305949) Other
- [2008 30 59 91](https://border.bot/countries/european-union/hs-codes/2008305991) Flaked or powdered, whether or not containing starch
- [2008 30 59 99](https://border.bot/countries/european-union/hs-codes/2008305999) Other
- [2008 30 71 00](https://border.bot/countries/european-union/hs-codes/2008307100) Grapefruit segments, including pomelos
- [2008 30 75 10](https://border.bot/countries/european-union/hs-codes/2008307510) Comminuted
- [2008 30 75 20](https://border.bot/countries/european-union/hs-codes/2008307520) Flaked or powdered, whether or not containing starch
- [2008 30 75 90](https://border.bot/countries/european-union/hs-codes/2008307590) Other
- [2008 30 79 11](https://border.bot/countries/european-union/hs-codes/2008307911) Flaked or powdered, whether or not containing starch
- [2008 30 79 19](https://border.bot/countries/european-union/hs-codes/2008307919) Other
- [2008 30 79 20](https://border.bot/countries/european-union/hs-codes/2008307920) Comminuted oranges and lemons
- [2008 30 79 91](https://border.bot/countries/european-union/hs-codes/2008307991) Flaked or powdered, whether or not containing starch
- [2008 30 79 99](https://border.bot/countries/european-union/hs-codes/2008307999) Other
- [2008 30 90 08](https://border.bot/countries/european-union/hs-codes/2008309008) Segments
- [2008 30 90 12](https://border.bot/countries/european-union/hs-codes/2008309012) In immediate packings of a net content of 4,5 kg or more
- [2008 30 90 13](https://border.bot/countries/european-union/hs-codes/2008309013) Other
- [2008 30 90 14](https://border.bot/countries/european-union/hs-codes/2008309014) Comminuted
- [2008 30 90 25](https://border.bot/countries/european-union/hs-codes/2008309025) Flaked or powdered, whether or not containing starch
- [2008 30 90 35](https://border.bot/countries/european-union/hs-codes/2008309035) Other
- [2008 30 90 63](https://border.bot/countries/european-union/hs-codes/2008309063) Other
- [2008 30 90 65](https://border.bot/countries/european-union/hs-codes/2008309065) Flaked or powdered, whether or not containing starch
- [2008 30 90 67](https://border.bot/countries/european-union/hs-codes/2008309067) Comminuted
- [2008 30 90 69](https://border.bot/countries/european-union/hs-codes/2008309069) Other
- [2008 30 90 71](https://border.bot/countries/european-union/hs-codes/2008309071) In immediate packings of a net content of 4,5 kg or more
- [2008 30 90 73](https://border.bot/countries/european-union/hs-codes/2008309073) Other
- [2008 30 90 75](https://border.bot/countries/european-union/hs-codes/2008309075) Flaked or powdered, whether or not containing starch
- [2008 30 90 77](https://border.bot/countries/european-union/hs-codes/2008309077) Comminuted
- [2008 30 90 79](https://border.bot/countries/european-union/hs-codes/2008309079) Other

- Previous line: [2008 30 90 35](https://border.bot/countries/european-union/hs-codes/2008309035) Other
- Next line: [2008 30 90 63](https://border.bot/countries/european-union/hs-codes/2008309063) Other

## Frequently asked questions

### What does tariff line 2008 30 90 61 cover in the European Union tariff?

In the European Union tariff, line 2008 30 90 61 covers citrus fruit, not containing added spirit, not containing added sugar, 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.

### What is the general (MFN) duty on 2008 30 90 61 in the European Union?

The general (MFN) duty rate is 18.4%. The rate is published on 2008 30 90 00.

### Which preferential rates apply to 2008 30 90 61?

Duty-free entry applies to goods that qualify under 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…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 14.9% applies to goods from GSP - General arrangements. A preferential rate of 16.7% applies to goods from Mercosur. A preferential rate of 11% applies to goods from Algeria and Tunisia.

## 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/2008309061.json