Key facts
- HS subheading
- 2008.50
- National lines
- 25
- 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 2008.50 (apricots) into 25 national lines: 2008 50 11 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 50 19 00 (other), 2008 50 31 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 50 39 00 (other) and 21 others.
European Union lines under 2008.50
The European Union tariff splits HS 2008.50 (apricots) into 25 national lines: 2008 50 11 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 50 19 00 (other), 2008 50 31 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 50 39 00 (other) and 21 others.
- 2008 50 11 00Of an actual alcoholic strength by mass not exceeding 11,85 % masDuty: 25.6%
- 2008 50 19 00OtherDuty: 25.600 % + 4.200 EUR DTN
- 2008 50 31 00Of an actual alcoholic strength by mass not exceeding 11,85 % masDuty: 24%
- 2008 50 39 00OtherDuty: 25.6%
- 2008 50 51 00With a sugar content exceeding 15 % by weightDuty: 25.600 % + 4.200 EUR DTN
- 2008 50 59 00OtherDuty: 25.6%
- 2008 50 61 10Flaked or powdered, whether or not containing starchDuty: 19.2%
- 2008 50 61 90OtherDuty: 19.2%
- 2008 50 69 10Flaked or powdered, whether or not containing starchDuty: 17.6%
- 2008 50 69 90OtherDuty: 17.6%
- 2008 50 71 30Flaked or powdered, whether or not containing starchDuty: 20.8%
- 2008 50 71 90OtherDuty: 20.8%
- 2008 50 79 10Flaked or powdered, whether or not containing starchDuty: 19.2%
- 2008 50 79 90OtherDuty: 19.2%
- 2008 50 92 10Apricot halvesDuty: 13.6%
- 2008 50 92 20Apricot pulpDuty: 13.6%
- 2008 50 92 30Flaked or powdered, whether or not containing starchDuty: 13.6%
- 2008 50 92 90OtherDuty: 13.6%
- 2008 50 98 11Apricot halvesDuty: 17%
- 2008 50 98 13Apricot pulpDuty: 17%
- 2008 50 98 15Flaked or powdered, whether or not containing starchDuty: 17%
- 2008 50 98 19OtherDuty: 17%
- 2008 50 98 91Apricot halvesDuty: 18.4%
- 2008 50 98 93Flaked or powdered, whether or not containing starchDuty: 18.4%
- 2008 50 98 99OtherDuty: 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 2008.50 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2008.50?
The European Union tariff splits HS 2008.50 (apricots) into 25 national lines: 2008 50 11 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 50 19 00 (other), 2008 50 31 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 50 39 00 (other) and 21 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.