European Union tariff line 2008 97 74 15: Containing hazelnuts
Last updated
Key facts
- Tariff line
- 2008 97 74 15
- Covers
- Other, including mixtures other than those of subheading 2008 19, mixtures, not containing added spirit, containing added sugar, mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruit, containing hazelnuts
- Duty (MFN)
- 13.6%
- Preferential rates
- From 0% (51 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
- 2008.97
Summary
In the European Union tariff, line 2008 97 74 15 covers other, including mixtures other than those of subheading 2008 19, mixtures, not containing added spirit, containing added sugar, mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruit, containing hazelnuts. The general (MFN) duty rate is 13.6%. It falls under HS subheading 2008.97 in heading 20.08 (chapter 20).
What this line covers
In the European Union tariff, line 2008 97 74 15 covers other, including mixtures other than those of subheading 2008 19, mixtures, not containing added spirit, containing added sugar, mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruit, containing hazelnuts.
Its legal text is “Containing hazelnuts”, read under “Other, including mixtures other than those of subheading 2008 19”, “Mixtures”, “Other”, “Not containing added spirit”, “Containing added sugar”, “Other”, “Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruit” and “Other”.
How it is structured
It falls under HS subheading 2008.97 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 2008.97
- Other, including mixtures other than those of subheading 2008 19
- Within the subheading
- Mixtures
- Within the subheading
- Other
- Within the subheading
- Not containing added spirit
- Within the subheading
- Containing added sugar
- Within the subheading
- Other
- Within the subheading
- Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruit
- Within the subheading
- Other
- Line 2008 97 74 15
- Containing hazelnuts
Duty
The general (MFN) duty rate is 13.6%.
The rate is published on 2008 97 74 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 46 origins.
A preferential rate of 9.5% applies to goods from GSP - General arrangements.
A preferential rate of 11.9% applies to goods from Mercosur.
A preferential rate of 6.1% applies to goods from Algeria and Tunisia.
| 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% | Norway (NO) |
| 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) |
| 9.5% | GSP - General arrangements (2020) |
| 11.9% | Mercosur (5500) |
| 6.1% | Algeria (DZ) |
| 6.1% | Tunisia (TN) |
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 2008.97
- 2008 97 03 00In immediate packings of a net content exceeding 1 kg
- 2008 97 05 00In immediate packings of a net content not exceeding 1 kg
- 2008 97 12 11Containing figs
- 2008 97 12 15Containing hazelnuts
- 2008 97 12 19Containing pistachios
- 2008 97 12 90Other
- 2008 97 14 11Containing figs
- 2008 97 14 15Containing hazelnuts
- 2008 97 14 19Containing pistachios
- 2008 97 14 90Other
- 2008 97 16 11Containing figs
- 2008 97 16 15Containing hazelnuts
- 2008 97 16 19Containing pistachios
- 2008 97 16 90Other
- 2008 97 18 11Containing figs
- 2008 97 18 15Containing hazelnuts
- 2008 97 18 19Containing pistachios
- 2008 97 18 90Other
- 2008 97 32 11Containing figs
- 2008 97 32 15Containing hazelnuts
- 2008 97 32 19Containing pistachios
- 2008 97 32 90Other
- 2008 97 34 11Containing figs
- 2008 97 34 15Containing hazelnuts
- 2008 97 34 19Containing pistachios
- 2008 97 34 90Other
- 2008 97 36 11Containing figs
- 2008 97 36 15Containing hazelnuts
- 2008 97 36 19Containing pistachios
- 2008 97 36 90Other
- 2008 97 38 11Containing figs
- 2008 97 38 15Containing hazelnuts
- 2008 97 38 19Containing pistachios
- 2008 97 38 90Other
- 2008 97 51 11Containing figs
- 2008 97 51 15Containing hazelnuts
- 2008 97 51 19Containing pistachios
- 2008 97 51 90Other
- 2008 97 59 11Containing figs
- 2008 97 59 15Containing hazelnuts
- 2008 97 59 19Containing pistachios
- 2008 97 59 90Other
- 2008 97 72 11Containing figs
- 2008 97 72 15Containing hazelnuts
- 2008 97 72 19Containing pistachios
- 2008 97 72 90Other
- 2008 97 74 11Containing figs
- 2008 97 74 19Containing pistachios
- 2008 97 74 90Other
- 2008 97 76 11Containing figs
- 2008 97 76 15Containing hazelnuts
- 2008 97 76 19Containing pistachios
- 2008 97 76 90Other
- 2008 97 78 11Containing figs
- 2008 97 78 15Containing hazelnuts
- 2008 97 78 19Containing pistachios
- 2008 97 78 90Other
- 2008 97 92 11Containing figs
- 2008 97 92 15Containing hazelnuts
- 2008 97 92 19Containing pistachios
- 2008 97 92 90Other
- 2008 97 93 11Containing figs
- 2008 97 93 15Containing hazelnuts
- 2008 97 93 19Containing pistachios
- 2008 97 93 90Other
- 2008 97 94 11Containing figs
- 2008 97 94 15Containing hazelnuts
- 2008 97 94 19Containing pistachios
- 2008 97 94 90Other
- 2008 97 96 11Containing figs
- 2008 97 96 15Containing hazelnuts
- 2008 97 96 19Containing pistachios
- 2008 97 96 90Other
- 2008 97 97 11Containing figs
- 2008 97 97 15Containing hazelnuts
- 2008 97 97 19Containing pistachios
- 2008 97 97 90Other
- 2008 97 98 11Containing figs
- 2008 97 98 15Containing hazelnuts
- 2008 97 98 19Containing pistachios
- 2008 97 98 20Mixtures, presented in their juice, containing at least two of the following fruit: peach or pear or pineapple
- 2008 97 98 90Other
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
What does tariff line 2008 97 74 15 cover in the European Union tariff?
In the European Union tariff, line 2008 97 74 15 covers other, including mixtures other than those of subheading 2008 19, mixtures, not containing added spirit, containing added sugar, mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruit, containing hazelnuts.
What is the general (MFN) duty on 2008 97 74 15 in the European Union?
The general (MFN) duty rate is 13.6%. The rate is published on 2008 97 74 00.
Which preferential rates apply to 2008 97 74 15?
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, Norway, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Ukraine, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 9.5% applies to goods from GSP - General arrangements. A preferential rate of 11.9% applies to goods from Mercosur. A preferential rate of 6.1% applies to goods from Algeria and Tunisia.
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.