Key facts
- HS subheading
- 2008.97
- National lines
- 83
- 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 2008.97 (other, including mixtures other than those of subheading 2008 19: Mixtures) into 83 national lines: 2008 97 03 00 (in immediate packings of a net content exceeding 1 kg), 2008 97 05 00 (in immediate packings of a net content not exceeding 1 kg), 2008 97 12 11 (containing figs), 2008 97 12 15 (containing hazelnuts) and 79 others.
European Union lines under 2008.97
The European Union tariff splits HS 2008.97 (other, including mixtures other than those of subheading 2008 19: Mixtures) into 83 national lines: 2008 97 03 00 (in immediate packings of a net content exceeding 1 kg), 2008 97 05 00 (in immediate packings of a net content not exceeding 1 kg), 2008 97 12 11 (containing figs), 2008 97 12 15 (containing hazelnuts) and 79 others.
- 2008 97 03 00In immediate packings of a net content exceeding 1 kgDuty: 7%
- 2008 97 05 00In immediate packings of a net content not exceeding 1 kgDuty: 8%
- 2008 97 12 11Containing figsDuty: 16%
- 2008 97 12 15Containing hazelnutsDuty: 16%
- 2008 97 12 19Containing pistachiosDuty: 16%
- 2008 97 12 90OtherDuty: 16%
- 2008 97 14 11Containing figsDuty: 25.6%
- 2008 97 14 15Containing hazelnutsDuty: 25.6%
- 2008 97 14 19Containing pistachiosDuty: 25.6%
- 2008 97 14 90OtherDuty: 25.6%
- 2008 97 16 11Containing figsDuty: 16.000 % + 2.600 EUR DTN
- 2008 97 16 15Containing hazelnutsDuty: 16.000 % + 2.600 EUR DTN
- 2008 97 16 19Containing pistachiosDuty: 16.000 % + 2.600 EUR DTN
- 2008 97 16 90OtherDuty: 16.000 % + 2.600 EUR DTN
- 2008 97 18 11Containing figsDuty: 25.600 % + 4.200 EUR DTN
- 2008 97 18 15Containing hazelnutsDuty: 25.600 % + 4.200 EUR DTN
- 2008 97 18 19Containing pistachiosDuty: 25.600 % + 4.200 EUR DTN
- 2008 97 18 90OtherDuty: 25.600 % + 4.200 EUR DTN
- 2008 97 32 11Containing figsDuty: 15%
- 2008 97 32 15Containing hazelnutsDuty: 15%
- 2008 97 32 19Containing pistachiosDuty: 15%
- 2008 97 32 90OtherDuty: 15%
- 2008 97 34 11Containing figsDuty: 24%
- 2008 97 34 15Containing hazelnutsDuty: 24%
- 2008 97 34 19Containing pistachiosDuty: 24%
- 2008 97 34 90OtherDuty: 24%
- 2008 97 36 11Containing figsDuty: 16%
- 2008 97 36 15Containing hazelnutsDuty: 16%
- 2008 97 36 19Containing pistachiosDuty: 16%
- 2008 97 36 90OtherDuty: 16%
- 2008 97 38 11Containing figsDuty: 25.6%
- 2008 97 38 15Containing hazelnutsDuty: 25.6%
- 2008 97 38 19Containing pistachiosDuty: 25.6%
- 2008 97 38 90OtherDuty: 25.6%
- 2008 97 51 11Containing figsDuty: 11%
- 2008 97 51 15Containing hazelnutsDuty: 11%
- 2008 97 51 19Containing pistachiosDuty: 11%
- 2008 97 51 90OtherDuty: 11%
- 2008 97 59 11Containing figsDuty: 17.6%
- 2008 97 59 15Containing hazelnutsDuty: 17.6%
- 2008 97 59 19Containing pistachiosDuty: 17.6%
- 2008 97 59 90OtherDuty: 17.6%
- 2008 97 72 11Containing figsDuty: 8.5%
- 2008 97 72 15Containing hazelnutsDuty: 8.5%
- 2008 97 72 19Containing pistachiosDuty: 8.5%
- 2008 97 72 90OtherDuty: 8.5%
- 2008 97 74 11Containing figsDuty: 13.6%
- 2008 97 74 15Containing hazelnutsDuty: 13.6%
- 2008 97 74 19Containing pistachiosDuty: 13.6%
- 2008 97 74 90OtherDuty: 13.6%
- 2008 97 76 11Containing figsDuty: 12%
- 2008 97 76 15Containing hazelnutsDuty: 12%
- 2008 97 76 19Containing pistachiosDuty: 12%
- 2008 97 76 90OtherDuty: 12%
- 2008 97 78 11Containing figsDuty: 19.2%
- 2008 97 78 15Containing hazelnutsDuty: 19.2%
- 2008 97 78 19Containing pistachiosDuty: 19.2%
- 2008 97 78 90OtherDuty: 19.2%
- 2008 97 92 11Containing figsDuty: 11.5%
- 2008 97 92 15Containing hazelnutsDuty: 11.5%
- 2008 97 92 19Containing pistachiosDuty: 11.5%
- 2008 97 92 90OtherDuty: 11.5%
- 2008 97 93 11Containing figsDuty: 18.4%
- 2008 97 93 15Containing hazelnutsDuty: 18.4%
- 2008 97 93 19Containing pistachiosDuty: 18.4%
- 2008 97 93 90OtherDuty: 18.4%
- 2008 97 94 11Containing figsDuty: 11.5%
- 2008 97 94 15Containing hazelnutsDuty: 11.5%
- 2008 97 94 19Containing pistachiosDuty: 11.5%
- 2008 97 94 90OtherDuty: 11.5%
- 2008 97 96 11Containing figsDuty: 18.4%
- 2008 97 96 15Containing hazelnutsDuty: 18.4%
- 2008 97 96 19Containing pistachiosDuty: 18.4%
- 2008 97 96 90OtherDuty: 18.4%
- 2008 97 97 11Containing figsDuty: 11.5%
- 2008 97 97 15Containing hazelnutsDuty: 11.5%
- 2008 97 97 19Containing pistachiosDuty: 11.5%
- 2008 97 97 90OtherDuty: 11.5%
- 2008 97 98 11Containing figsDuty: 18.4%
- 2008 97 98 15Containing hazelnutsDuty: 18.4%
- 2008 97 98 19Containing pistachiosDuty: 18.4%
- 2008 97 98 20Mixtures, presented in their juice, containing at least two of the following fruit: peach or pear or pineappleDuty: 18.4%
- 2008 97 98 90OtherDuty: 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 2008.97 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2008.97?
The European Union tariff splits HS 2008.97 (other, including mixtures other than those of subheading 2008 19: Mixtures) into 83 national lines: 2008 97 03 00 (in immediate packings of a net content exceeding 1 kg), 2008 97 05 00 (in immediate packings of a net content not exceeding 1 kg), 2008 97 12 11 (containing figs), 2008 97 12 15 (containing hazelnuts) and 79 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.