European Union tariff line 2008 50 19 00: Other
Last updated
Key facts
- Tariff line
- 2008 50 19 00
- Covers
- Apricots, containing added spirit, in immediate packings of a net content exceeding 1 kg, with a sugar content exceeding 13 % by weight
- Duty (MFN)
- 25.600 % + 4.200 EUR DTN
- Preferential rates
- From 0% (49 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
- HS subheading
- 2008.50
Summary
In the European Union tariff, line 2008 50 19 00 covers apricots, containing added spirit, in immediate packings of a net content exceeding 1 kg, with a sugar content exceeding 13 % by weight. The general (MFN) duty rate is 25.600 % + 4.200 EUR DTN. It falls under HS subheading 2008.50 in heading 20.08 (chapter 20).
What this line covers
In the European Union tariff, line 2008 50 19 00 covers apricots, containing added spirit, in immediate packings of a net content exceeding 1 kg, with a sugar content exceeding 13 % by weight.
Its legal text is “Other”, read under “Apricots”, “Containing added spirit”, “In immediate packings of a net content exceeding 1 kg” and “With a sugar content exceeding 13 % by weight”.
How it is structured
It falls under HS subheading 2008.50 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 2008.50
- Apricots
- Within the subheading
- Containing added spirit
- Within the subheading
- In immediate packings of a net content exceeding 1 kg
- Within the subheading
- With a sugar content exceeding 13 % by weight
- Line 2008 50 19 00
- Other
Duty
The general (MFN) duty rate is 25.600 % + 4.200 EUR DTN.
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 42 origins.
A preferential rate of 22.100 % + 4.200 EUR DTN applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + 4.200 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance).
A preferential rate of 4.200 EUR DTN applies to goods from Central America.
A preferential rate of 22.400 % + 3.670 EUR DTN applies to goods from Mercosur.
A preferential rate of 11.000 % + 2.100 EUR DTN applies to goods from Chile.
A preferential rate of 0.000 % + 0.000 EUR DTN applies to goods from Mexico.
| Preferential rate | Programme or origin |
|---|---|
| 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% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 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% | 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% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 22.100 % + 4.200 EUR DTN | GSP - General arrangements (2020) |
| 0.000 % + 4.200 EUR DTN | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 4.200 EUR DTN | Central America (2200) |
| 22.400 % + 3.670 EUR DTN | Mercosur (5500) |
| 11.000 % + 2.100 EUR DTN | Chile (CL) |
| 0.000 % + 0.000 EUR DTN | Mexico (MX) |
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.
Other lines under 2008.50
- 2008 50 11 00Of an actual alcoholic strength by mass not exceeding 11,85 % mas
- 2008 50 31 00Of an actual alcoholic strength by mass not exceeding 11,85 % mas
- 2008 50 39 00Other
- 2008 50 51 00With a sugar content exceeding 15 % by weight
- 2008 50 59 00Other
- 2008 50 61 10Flaked or powdered, whether or not containing starch
- 2008 50 61 90Other
- 2008 50 69 10Flaked or powdered, whether or not containing starch
- 2008 50 69 90Other
- 2008 50 71 30Flaked or powdered, whether or not containing starch
- 2008 50 71 90Other
- 2008 50 79 10Flaked or powdered, whether or not containing starch
- 2008 50 79 90Other
- 2008 50 92 10Apricot halves
- 2008 50 92 20Apricot pulp
- 2008 50 92 30Flaked or powdered, whether or not containing starch
- 2008 50 92 90Other
- 2008 50 98 11Apricot halves
- 2008 50 98 13Apricot pulp
- 2008 50 98 15Flaked or powdered, whether or not containing starch
- 2008 50 98 19Other
- 2008 50 98 91Apricot halves
- 2008 50 98 93Flaked or powdered, whether or not containing starch
- 2008 50 98 99Other
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
What does tariff line 2008 50 19 00 cover in the European Union tariff?
In the European Union tariff, line 2008 50 19 00 covers apricots, containing added spirit, in immediate packings of a net content exceeding 1 kg, with a sugar content exceeding 13 % by weight.
What is the general (MFN) duty on 2008 50 19 00 in the European Union?
The general (MFN) duty rate is 25.600 % + 4.200 EUR DTN.
Which preferential rates apply to 2008 50 19 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 CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 22.100 % + 4.200 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + 4.200 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance). A preferential rate of 4.200 EUR DTN applies to goods from Central America. A preferential rate of 22.400 % + 3.670 EUR DTN applies to goods from Mercosur. A preferential rate of 11.000 % + 2.100 EUR DTN applies to goods from Chile. A preferential rate of 0.000 % + 0.000 EUR DTN applies to goods from Mexico.
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.