# European Union tariff lines under HS 2008.99 > The European Union tariff splits HS 2008.99 (other, including mixtures other than those of subheading 2008 19: Other) into 51 national lines: 2008 99 11 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 99 19 00 (other), 2008 99 21 00 (with a sugar content exceeding 13 % by weight), 2008 99 23 00 (other) and 47 others. Source: https://border.bot/countries/european-union/hs-codes/200899 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) / [2008.99](https://border.bot/countries/european-union/hs-codes/200899) ## Key facts - HS subheading: [2008.99](https://border.bot/hs-codes/200899) - National lines: 51 - 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) - Chapter: 20: Preparations of vegetables, fruit, nuts or other parts of plants ## European Union lines under 2008.99 The European Union tariff splits HS 2008.99 (other, including mixtures other than those of subheading 2008 19: Other) into 51 national lines: 2008 99 11 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 99 19 00 (other), 2008 99 21 00 (with a sugar content exceeding 13 % by weight), 2008 99 23 00 (other) and 47 others. - [2008 99 11 00](https://border.bot/countries/european-union/hs-codes/2008991100) Other, including mixtures other than those of subheading 2008 19, Other, Containing added spirit, Ginger, Of an actual alcoholic strength by mass not exceeding 11,85 % mas. Duty (MFN): 10% - [2008 99 19 00](https://border.bot/countries/european-union/hs-codes/2008991900) Other, including mixtures other than those of subheading 2008 19, Containing added spirit, Ginger, Other. Duty (MFN): 16% - [2008 99 21 00](https://border.bot/countries/european-union/hs-codes/2008992100) Other, including mixtures other than those of subheading 2008 19, Other, Containing added spirit, Grapes, With a sugar content exceeding 13 % by weight. Duty (MFN): 25.600 % + 3.800 EUR DTN - [2008 99 23 00](https://border.bot/countries/european-union/hs-codes/2008992300) Other, including mixtures other than those of subheading 2008 19, Containing added spirit, Grapes, Other. Duty (MFN): 25.6% - [2008 99 24 00](https://border.bot/countries/european-union/hs-codes/2008992400) Other, including mixtures other than those of subheading 2008 19, Other, Containing added spirit, Other, With a sugar content exceeding 9 % by weight, Of an actual alcoholic strength by mass not exceeding 11,85 % mas, Tropical fruit. Duty (MFN): 16% - [2008 99 28 10](https://border.bot/countries/european-union/hs-codes/2008992810) Other, including mixtures other than those of subheading 2008 19, Other, Containing added spirit, Other, With a sugar content exceeding 9 % by weight, Of an actual alcoholic strength by mass not exceeding 11,85 % mas, Other, Figs. Duty (MFN): 25.6% - [2008 99 28 90](https://border.bot/countries/european-union/hs-codes/2008992890) Other, including mixtures other than those of subheading 2008 19, Containing added spirit, With a sugar content exceeding 9 % by weight, Of an actual alcoholic strength by mass not exceeding 11,85 % mas, Other. Duty (MFN): 25.6% - [2008 99 31 00](https://border.bot/countries/european-union/hs-codes/2008993100) Other, including mixtures other than those of subheading 2008 19, Other, Containing added spirit, Other, With a sugar content exceeding 9 % by weight, Other, Tropical fruit. Duty (MFN): 16.000 % + 2.600 EUR DTN - [2008 99 34 10](https://border.bot/countries/european-union/hs-codes/2008993410) Other, including mixtures other than those of subheading 2008 19, Other, Containing added spirit, Other, With a sugar content exceeding 9 % by weight, Other, Other, Figs. Duty (MFN): 25.600 % + 4.200 EUR DTN - [2008 99 34 90](https://border.bot/countries/european-union/hs-codes/2008993490) Other, including mixtures other than those of subheading 2008 19, Containing added spirit, With a sugar content exceeding 9 % by weight, Other. Duty (MFN): 25.600 % + 4.200 EUR DTN - [2008 99 36 00](https://border.bot/countries/european-union/hs-codes/2008993600) Other, including mixtures other than those of subheading 2008 19, Other, Containing added spirit, Other, Other, Of an actual alcoholic strength by mass not exceeding 11,85 % mas, Tropical fruit. Duty (MFN): 15% - [2008 99 37 10](https://border.bot/countries/european-union/hs-codes/2008993710) Other, including mixtures other than those of subheading 2008 19, Other, Containing added spirit, Other, Other, Of an actual alcoholic strength by mass not exceeding 11,85 % mas, Other, Figs. Duty (MFN): 24% - [2008 99 37 90](https://border.bot/countries/european-union/hs-codes/2008993790) Other, including mixtures other than those of subheading 2008 19, Containing added spirit, Of an actual alcoholic strength by mass not exceeding 11,85 % mas, Other. Duty (MFN): 24% - [2008 99 38 00](https://border.bot/countries/european-union/hs-codes/2008993800) Other, including mixtures other than those of subheading 2008 19, Other, Containing added spirit, Other, Other, Other, Tropical fruit. Duty (MFN): 16% - [2008 99 40 10](https://border.bot/countries/european-union/hs-codes/2008994010) Other, including mixtures other than those of subheading 2008 19, Other, Containing added spirit, Other, Other, Other, Other, Figs. Duty (MFN): 25.6% - [2008 99 40 90](https://border.bot/countries/european-union/hs-codes/2008994090) Other, including mixtures other than those of subheading 2008 19, Containing added spirit, Other. Duty (MFN): 25.6% - [2008 99 41 00](https://border.bot/countries/european-union/hs-codes/2008994100) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Ginger. Duty (MFN): 0% - [2008 99 43 10](https://border.bot/countries/european-union/hs-codes/2008994310) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Grapes, Flaked or powdered, whether or not containing starch. Duty (MFN): 19.2% - [2008 99 43 90](https://border.bot/countries/european-union/hs-codes/2008994390) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Grapes, Other. Duty (MFN): 19.2% - [2008 99 45 30](https://border.bot/countries/european-union/hs-codes/2008994530) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Plums and prunes, Flaked or powdered, whether or not containing starch. Duty (MFN): 17.6% - [2008 99 45 90](https://border.bot/countries/european-union/hs-codes/2008994590) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Plums and prunes, Other. Duty (MFN): 17.6% - [2008 99 48 11](https://border.bot/countries/european-union/hs-codes/2008994811) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Tropical fruit, Passion fruit, guavas and tamarinds, Flaked or powdered, whether or not containing starch. Duty (MFN): 11% - [2008 99 48 19](https://border.bot/countries/european-union/hs-codes/2008994819) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Tropical fruit, Passion fruit, guavas and tamarinds, Other. Duty (MFN): 11% - [2008 99 48 91](https://border.bot/countries/european-union/hs-codes/2008994891) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Tropical fruit, Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya, Flaked or powdered, whether or not containing starch. Duty (MFN): 11% - [2008 99 48 99](https://border.bot/countries/european-union/hs-codes/2008994899) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Tropical fruit, Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya, Other. Duty (MFN): 11% - [2008 99 49 10](https://border.bot/countries/european-union/hs-codes/2008994910) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other, Flaked or powdered, whether or not containing starch. Duty (MFN): 17.6% - [2008 99 49 60](https://border.bot/countries/european-union/hs-codes/2008994960) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other, Figs. Duty (MFN): 17.6% - [2008 99 49 70](https://border.bot/countries/european-union/hs-codes/2008994970) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other, Blanched vine leaves of the genus Karakishmish, in brine, containing by weight: - more than 6 % of salt concentration, - 0,1 % or more but not more than 1,4 % of acidity expressed as citric acid monohydrate and - whether or not but not more than 2 000 mg/kg of sodium benzoate according CODEX STAN 192-1995 for use in the manufacture of stuffed vine leaves with rice. Duty (MFN): 17.6% - [2008 99 49 80](https://border.bot/countries/european-union/hs-codes/2008994980) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg, Other. Duty (MFN): 17.6% - [2008 99 51 00](https://border.bot/countries/european-union/hs-codes/2008995100) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Ginger. Duty (MFN): 0% - [2008 99 63 10](https://border.bot/countries/european-union/hs-codes/2008996310) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Tropical fruit, Flaked or powdered, whether or not containing starch. Duty (MFN): 13% - [2008 99 63 90](https://border.bot/countries/european-union/hs-codes/2008996390) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Tropical fruit, Other. Duty (MFN): 13% - [2008 99 67 91](https://border.bot/countries/european-union/hs-codes/2008996791) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other, Flaked or powdered, whether or not containing starch. Duty (MFN): 20.8% - [2008 99 67 95](https://border.bot/countries/european-union/hs-codes/2008996795) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other, Figs. Duty (MFN): 20.8% - [2008 99 67 99](https://border.bot/countries/european-union/hs-codes/2008996799) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Containing added sugar, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 20.8% - [2008 99 72 10](https://border.bot/countries/european-union/hs-codes/2008997210) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Plums and prunes, in immediate packings of a net content, Of 5 kg or more, Flaked or powdered, whether or not containing starch. Duty (MFN): 15.2% - [2008 99 72 90](https://border.bot/countries/european-union/hs-codes/2008997290) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Not containing added sugar, Plums and prunes, in immediate packings of a net content, Of 5 kg or more, Other. Duty (MFN): 15.2% - [2008 99 78 20](https://border.bot/countries/european-union/hs-codes/2008997820) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Plums and prunes, in immediate packings of a net content, Of less than 5 kg, Flaked or powdered, whether or not containing starch. Duty (MFN): 18.4% - [2008 99 78 80](https://border.bot/countries/european-union/hs-codes/2008997880) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Not containing added sugar, Plums and prunes, in immediate packings of a net content, Of less than 5 kg, Other. Duty (MFN): 18.4% - [2008 99 85 00](https://border.bot/countries/european-union/hs-codes/2008998500) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Maize (corn), other than sweetcorn (Zea mays var. saccharata). Duty (MFN): 5.100 % + 9.400 EUR DTN E - [2008 99 91 00](https://border.bot/countries/european-union/hs-codes/2008999100) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch. Duty (MFN): 8.300 % + 3.800 EUR DTN E - [2008 99 99 11](https://border.bot/countries/european-union/hs-codes/2008999911) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Other, Vine leaves, Blanched vine leaves of the genus Karakishmish, in brine, containing by weight: - more than 6 % of salt concentration, - 0,1 % or more but not more than 1,4 % of acidity expressed as citric acid monohydrate and - whether or not but not more than 2 000 mg/kg of sodium benzoate according CODEX STAN 192-1995 for use in the manufacture of stuffed vine leaves with rice. Duty (MFN): 18.4% - [2008 99 99 19](https://border.bot/countries/european-union/hs-codes/2008999919) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Not containing added sugar, Vine leaves, Other. Duty (MFN): 18.4% - [2008 99 99 20](https://border.bot/countries/european-union/hs-codes/2008999920) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Other, Hop shoots and similar edible parts of plants. Duty (MFN): 18.4% - [2008 99 99 30](https://border.bot/countries/european-union/hs-codes/2008999930) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Other, Flaked or powdered, whether or not containing starch. Duty (MFN): 18.4% - [2008 99 99 35](https://border.bot/countries/european-union/hs-codes/2008999935) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Other, Frozen pulp from acai berries: -hydrated and pasteurised, -separated from the kernels by the addition of water, -with a Brix value of less than 6, and -with a sugar content of less than 5,6 %. Duty (MFN): 18.4% - [2008 99 99 50](https://border.bot/countries/european-union/hs-codes/2008999950) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Other, Watermelon (egusi, Citrullus spp.) seeds and derived products. Duty (MFN): 18.4% - [2008 99 99 60](https://border.bot/countries/european-union/hs-codes/2008999960) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Other, Figs. Duty (MFN): 18.4% - [2008 99 99 79](https://border.bot/countries/european-union/hs-codes/2008999979) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Other, Peppers (sweet or other than sweet) (Capsicum spp.). Duty (MFN): 18.4% - [2008 99 99 80](https://border.bot/countries/european-union/hs-codes/2008999980) Other, including mixtures other than those of subheading 2008 19, Other, Not containing added spirit, Not containing added sugar, Other, Curry leaves (Bergera koenigii, Syn.: Murraya koenigii) (frozen). Duty (MFN): 18.4% - [2008 99 99 90](https://border.bot/countries/european-union/hs-codes/2008999990) Other, including mixtures other than those of subheading 2008 19, Not containing added spirit, Not containing added sugar, Other. Duty (MFN): 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 2008.99 are live on border.bot for the United States (30 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/200899): 30 lines, used by 1 other country - [The Harmonized System text for 2008.99](https://border.bot/hs-codes/200899) - Previous subheading: [2008.97](https://border.bot/countries/european-union/hs-codes/200897) Mixtures - Next subheading: [2009.11](https://border.bot/countries/european-union/hs-codes/200911) Orange juice ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 2008.99? The European Union tariff splits HS 2008.99 (other, including mixtures other than those of subheading 2008 19: Other) into 51 national lines: 2008 99 11 00 (of an actual alcoholic strength by mass not exceeding 11,85 % mas), 2008 99 19 00 (other), 2008 99 21 00 (with a sugar content exceeding 13 % by weight), 2008 99 23 00 (other) and 47 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. 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/200899.json