# European Union tariff line 2008 70 39 00: Other

> In the European Union tariff, line 2008 70 39 00 covers peaches, including nectarines, containing added spirit, in immediate packings of a net content exceeding 1 kg. The general (MFN) duty rate is 25.6%. It falls under HS subheading 2008.70 in heading 20.08 (chapter 20).

Source: https://border.bot/countries/european-union/hs-codes/2008703900
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) / [2008.70](https://border.bot/countries/european-union/hs-codes/200870) / [2008 70 39 00](https://border.bot/countries/european-union/hs-codes/2008703900)

## Key facts

- Tariff line: 2008 70 39 00
- Covers: Peaches, including nectarines, containing added spirit, in immediate packings of a net content exceeding 1 kg
- Duty (MFN): 25.6%
- 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](https://border.bot/countries/european-union)
- HS subheading: [2008.70](https://border.bot/hs-codes/200870)

## What this line covers

In the European Union tariff, line 2008 70 39 00 covers peaches, including nectarines, containing added spirit, in immediate packings of a net content exceeding 1 kg.

Its legal text is “Other”, read under “Peaches, including nectarines”, “Containing added spirit” and “In immediate packings of a net content exceeding 1 kg”.

## How it is structured

It falls under HS subheading 2008.70 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 2008.70: Peaches, including nectarines
- Within the subheading: Containing added spirit
- Within the subheading: In immediate packings of a net content exceeding 1 kg
- Line 2008 70 39 00: Other

## Duty

The general (MFN) duty rate is 25.6%.

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 46 origins.

A preferential rate of 21.7% applies to goods from GSP - General arrangements.

A preferential rate of 22.4% applies to goods from Mercosur.

- 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%: 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)
- 21.7%: GSP - General arrangements (2020)
- 22.4%: 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.

## In other countries

National tariff lines under 2008.70 are live on border.bot for the United States (4 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/200870): 4 lines, used by 1 other country
- [The Harmonized System text for 2008.70](https://border.bot/hs-codes/200870)

## Other lines under 2008.70

- [2008 70 11 00](https://border.bot/countries/european-union/hs-codes/2008701100) Of an actual alcoholic strength by mass not exceeding 11,85 % mas
- [2008 70 19 00](https://border.bot/countries/european-union/hs-codes/2008701900) Other
- [2008 70 31 00](https://border.bot/countries/european-union/hs-codes/2008703100) Of an actual alcoholic strength by mass not exceeding 11,85 % mas
- [2008 70 51 00](https://border.bot/countries/european-union/hs-codes/2008705100) With a sugar content exceeding 15 % by weight
- [2008 70 59 00](https://border.bot/countries/european-union/hs-codes/2008705900) Other
- [2008 70 61 10](https://border.bot/countries/european-union/hs-codes/2008706110) Peaches, flaked or powdered, whether or not containing starch
- [2008 70 61 90](https://border.bot/countries/european-union/hs-codes/2008706190) Other
- [2008 70 69 10](https://border.bot/countries/european-union/hs-codes/2008706910) Peaches, flaked or powdered, whether or not containing starch
- [2008 70 69 90](https://border.bot/countries/european-union/hs-codes/2008706990) Other
- [2008 70 71 10](https://border.bot/countries/european-union/hs-codes/2008707110) In slices, deep fried
- [2008 70 71 30](https://border.bot/countries/european-union/hs-codes/2008707130) Peaches, flaked or powdered, whether or not containing starch
- [2008 70 71 90](https://border.bot/countries/european-union/hs-codes/2008707190) Other
- [2008 70 79 10](https://border.bot/countries/european-union/hs-codes/2008707910) Peaches, flaked or powdered, whether or not containing starch
- [2008 70 79 90](https://border.bot/countries/european-union/hs-codes/2008707990) Other
- [2008 70 92 10](https://border.bot/countries/european-union/hs-codes/2008709210) Peach halves (including nectarines)
- [2008 70 92 30](https://border.bot/countries/european-union/hs-codes/2008709230) Peaches, flaked or powdered, whether or not containing starch
- [2008 70 92 90](https://border.bot/countries/european-union/hs-codes/2008709290) Other
- [2008 70 98 11](https://border.bot/countries/european-union/hs-codes/2008709811) Peach halves (including nectarines)
- [2008 70 98 15](https://border.bot/countries/european-union/hs-codes/2008709815) Peaches, flaked or powdered, whether or not containing starch
- [2008 70 98 17](https://border.bot/countries/european-union/hs-codes/2008709817) Peaches
- [2008 70 98 18](https://border.bot/countries/european-union/hs-codes/2008709818) Other
- [2008 70 98 21](https://border.bot/countries/european-union/hs-codes/2008709821) Peach halves (including nectarines)
- [2008 70 98 25](https://border.bot/countries/european-union/hs-codes/2008709825) Peaches, flaked or powdered, whether or not containing starch
- [2008 70 98 27](https://border.bot/countries/european-union/hs-codes/2008709827) Peaches
- [2008 70 98 28](https://border.bot/countries/european-union/hs-codes/2008709828) Other

- Previous line: [2008 70 31 00](https://border.bot/countries/european-union/hs-codes/2008703100) Of an actual alcoholic strength by mass not exceeding 11,85 % mas
- Next line: [2008 70 51 00](https://border.bot/countries/european-union/hs-codes/2008705100) With a sugar content exceeding 15 % by weight

## Frequently asked questions

### What does tariff line 2008 70 39 00 cover in the European Union tariff?

In the European Union tariff, line 2008 70 39 00 covers peaches, including nectarines, containing added spirit, in immediate packings of a net content exceeding 1 kg.

### What is the general (MFN) duty on 2008 70 39 00 in the European Union?

The general (MFN) duty rate is 25.6%.

### Which preferential rates apply to 2008 70 39 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, 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 21.7% applies to goods from GSP - General arrangements. A preferential rate of 22.4% 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.

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/2008703900.json