# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/200850
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) / [2008.50](https://border.bot/countries/european-union/hs-codes/200850)

## Key facts

- HS subheading: [2008.50](https://border.bot/hs-codes/200850)
- 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](https://border.bot/countries/european-union)
- Chapter: 20: Preparations of vegetables, fruit, nuts or other parts of plants

## 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 00](https://border.bot/countries/european-union/hs-codes/2008501100) Apricots, Containing added spirit, In immediate packings of a net content exceeding 1 kg, With a sugar content exceeding 13 % by weight, Of an actual alcoholic strength by mass not exceeding 11,85 % mas. Duty (MFN): 25.6%
- [2008 50 19 00](https://border.bot/countries/european-union/hs-codes/2008501900) Apricots, Containing added spirit, In immediate packings of a net content exceeding 1 kg, With a sugar content exceeding 13 % by weight, Other. Duty (MFN): 25.600 % + 4.200 EUR DTN
- [2008 50 31 00](https://border.bot/countries/european-union/hs-codes/2008503100) Apricots, Containing added spirit, In immediate packings of a net content exceeding 1 kg, Other, Of an actual alcoholic strength by mass not exceeding 11,85 % mas. Duty (MFN): 24%
- [2008 50 39 00](https://border.bot/countries/european-union/hs-codes/2008503900) Apricots, Containing added spirit, In immediate packings of a net content exceeding 1 kg, Other. Duty (MFN): 25.6%
- [2008 50 51 00](https://border.bot/countries/european-union/hs-codes/2008505100) Apricots, Containing added spirit, In immediate packings of a net content not exceeding 1 kg, With a sugar content exceeding 15 % by weight. Duty (MFN): 25.600 % + 4.200 EUR DTN
- [2008 50 59 00](https://border.bot/countries/european-union/hs-codes/2008505900) Apricots, Containing added spirit, In immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 25.6%
- [2008 50 61 10](https://border.bot/countries/european-union/hs-codes/2008506110) Apricots, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, With a sugar content exceeding 13 % by weight, Flaked or powdered, whether or not containing starch. Duty (MFN): 19.2%
- [2008 50 61 90](https://border.bot/countries/european-union/hs-codes/2008506190) Apricots, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, With a sugar content exceeding 13 % by weight, Other. Duty (MFN): 19.2%
- [2008 50 69 10](https://border.bot/countries/european-union/hs-codes/2008506910) Apricots, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other, Flaked or powdered, whether or not containing starch. Duty (MFN): 17.6%
- [2008 50 69 90](https://border.bot/countries/european-union/hs-codes/2008506990) Apricots, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other. Duty (MFN): 17.6%
- [2008 50 71 30](https://border.bot/countries/european-union/hs-codes/2008507130) Apricots, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, With a sugar content exceeding 15 % by weight, Flaked or powdered, whether or not containing starch. Duty (MFN): 20.8%
- [2008 50 71 90](https://border.bot/countries/european-union/hs-codes/2008507190) Apricots, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, With a sugar content exceeding 15 % by weight, Other. Duty (MFN): 20.8%
- [2008 50 79 10](https://border.bot/countries/european-union/hs-codes/2008507910) Apricots, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other, Flaked or powdered, whether or not containing starch. Duty (MFN): 19.2%
- [2008 50 79 90](https://border.bot/countries/european-union/hs-codes/2008507990) Apricots, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 19.2%
- [2008 50 92 10](https://border.bot/countries/european-union/hs-codes/2008509210) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of 5 kg or more, Apricot halves. Duty (MFN): 13.6%
- [2008 50 92 20](https://border.bot/countries/european-union/hs-codes/2008509220) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of 5 kg or more, Apricot pulp. Duty (MFN): 13.6%
- [2008 50 92 30](https://border.bot/countries/european-union/hs-codes/2008509230) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of 5 kg or more, Flaked or powdered, whether or not containing starch. Duty (MFN): 13.6%
- [2008 50 92 90](https://border.bot/countries/european-union/hs-codes/2008509290) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of 5 kg or more, Other. Duty (MFN): 13.6%
- [2008 50 98 11](https://border.bot/countries/european-union/hs-codes/2008509811) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of 4,5 kg or more, Apricot halves. Duty (MFN): 17%
- [2008 50 98 13](https://border.bot/countries/european-union/hs-codes/2008509813) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of 4,5 kg or more, Apricot pulp. Duty (MFN): 17%
- [2008 50 98 15](https://border.bot/countries/european-union/hs-codes/2008509815) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of 4,5 kg or more, Flaked or powdered, whether or not containing starch. Duty (MFN): 17%
- [2008 50 98 19](https://border.bot/countries/european-union/hs-codes/2008509819) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of 4,5 kg or more, Other. Duty (MFN): 17%
- [2008 50 98 91](https://border.bot/countries/european-union/hs-codes/2008509891) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of less than 4,5 kg, Apricot halves. Duty (MFN): 18.4%
- [2008 50 98 93](https://border.bot/countries/european-union/hs-codes/2008509893) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of less than 4,5 kg, Flaked or powdered, whether or not containing starch. Duty (MFN): 18.4%
- [2008 50 98 99](https://border.bot/countries/european-union/hs-codes/2008509899) Apricots, Not containing added spirit, Not containing added sugar, in immediate packings of a net content, Of less than 5 kg, Of less than 4,5 kg, 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 2008.50 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/200850): 2 lines, used by 1 other country
- [The Harmonized System text for 2008.50](https://border.bot/hs-codes/200850)

- Previous subheading: [2008.40](https://border.bot/countries/european-union/hs-codes/200840) Pears
- Next subheading: [2008.60](https://border.bot/countries/european-union/hs-codes/200860) Cherries

## 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.

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/200850.json