European Union tariff line 2008 60 31 00: Of an actual alcoholic strength by mass not exceeding 11,85 % mas
Last updated
Key facts
- Tariff line
- 2008 60 31 00
- Covers
- Cherries, containing added spirit, of an actual alcoholic strength by mass not exceeding 11,85 % mas
- Duty (MFN)
- 24%
- Preferential rates
- From 0% (50 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
- 2008.60
Summary
In the European Union tariff, line 2008 60 31 00 covers cherries, containing added spirit, of an actual alcoholic strength by mass not exceeding 11,85 % mas. The general (MFN) duty rate is 24%. It falls under HS subheading 2008.60 in heading 20.08 (chapter 20).
What this line covers
In the European Union tariff, line 2008 60 31 00 covers cherries, containing added spirit, of an actual alcoholic strength by mass not exceeding 11,85 % mas.
Its legal text is “Of an actual alcoholic strength by mass not exceeding 11,85 % mas”, read under “Cherries”, “Containing added spirit” and “Other”.
How it is structured
It falls under HS subheading 2008.60 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 2008.60
- Cherries
- Within the subheading
- Containing added spirit
- Within the subheading
- Other
- Line 2008 60 31 00
- Of an actual alcoholic strength by mass not exceeding 11,85 % mas
Duty
The general (MFN) duty rate is 24%.
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 20.4% applies to goods from GSP - General arrangements.
A preferential rate of 21.8% applies to goods from Mercosur.
| 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% | 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) |
| 20.4% | GSP - General arrangements (2020) |
| 21.8% | Mercosur (5500) |
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 2008.60
- 2008 60 11 00Of an actual alcoholic strength by mass not exceeding 11,85 % mas
- 2008 60 19 00Other
- 2008 60 39 00Other
- 2008 60 50 10Sour cherries (Prunus cerasus)
- 2008 60 50 90Other
- 2008 60 60 00Not exceeding 1 kg
- 2008 60 70 00Of 4,5 kg or more
- 2008 60 90 00Of less than 4,5 kg
In other countries
National tariff lines under 2008.60 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
What does tariff line 2008 60 31 00 cover in the European Union tariff?
In the European Union tariff, line 2008 60 31 00 covers cherries, containing added spirit, of an actual alcoholic strength by mass not exceeding 11,85 % mas.
What is the general (MFN) duty on 2008 60 31 00 in the European Union?
The general (MFN) duty rate is 24%.
Which preferential rates apply to 2008 60 31 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), 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 20.4% applies to goods from GSP - General arrangements. A preferential rate of 21.8% applies to goods from Mercosur.
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.