European Union tariff line 2008 99 23 00: Other
Last updated
Key facts
- Tariff line
- 2008 99 23 00
- Covers
- Other, including mixtures other than those of subheading 2008 19, containing added spirit, grapes
- Duty (MFN)
- 25.6%
- 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
- 2008.99
Summary
In the European Union tariff, line 2008 99 23 00 covers other, including mixtures other than those of subheading 2008 19, containing added spirit, grapes. The general (MFN) duty rate is 25.6%. It falls under HS subheading 2008.99 in heading 20.08 (chapter 20).
What this line covers
In the European Union tariff, line 2008 99 23 00 covers other, including mixtures other than those of subheading 2008 19, containing added spirit, grapes.
Its legal text is “Other”, read under “Other, including mixtures other than those of subheading 2008 19”, “Containing added spirit” and “Grapes”.
How it is structured
It falls under HS subheading 2008.99 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 2008.99
- Other, including mixtures other than those of subheading 2008 19
- Within the subheading
- Containing added spirit
- Within the subheading
- Grapes
- Line 2008 99 23 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 47 origins.
A preferential rate of 21.7% applies to goods from GSP - General arrangements.
A preferential rate of 23.2% 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) |
| 21.7% | GSP - General arrangements (2020) |
| 23.2% | 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 2008.99
- 2008 99 11 00Of an actual alcoholic strength by mass not exceeding 11,85 % mas
- 2008 99 19 00Other
- 2008 99 21 00With a sugar content exceeding 13 % by weight
- 2008 99 24 00Tropical fruit
- 2008 99 28 10Figs
- 2008 99 28 90Other
- 2008 99 31 00Tropical fruit
- 2008 99 34 10Figs
- 2008 99 34 90Other
- 2008 99 36 00Tropical fruit
- 2008 99 37 10Figs
- 2008 99 37 90Other
- 2008 99 38 00Tropical fruit
- 2008 99 40 10Figs
- 2008 99 40 90Other
- 2008 99 41 00Ginger
- 2008 99 43 10Flaked or powdered, whether or not containing starch
- 2008 99 43 90Other
- 2008 99 45 30Flaked or powdered, whether or not containing starch
- 2008 99 45 90Other
- 2008 99 48 11Flaked or powdered, whether or not containing starch
- 2008 99 48 19Other
- 2008 99 48 91Flaked or powdered, whether or not containing starch
- 2008 99 48 99Other
- 2008 99 49 10Flaked or powdered, whether or not containing starch
- 2008 99 49 60Figs
- 2008 99 49 70Blanched 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
- 2008 99 49 80Other
- 2008 99 51 00Ginger
- 2008 99 63 10Flaked or powdered, whether or not containing starch
- 2008 99 63 90Other
- 2008 99 67 91Flaked or powdered, whether or not containing starch
- 2008 99 67 95Figs
- 2008 99 67 99Other
- 2008 99 72 10Flaked or powdered, whether or not containing starch
- 2008 99 72 90Other
- 2008 99 78 20Flaked or powdered, whether or not containing starch
- 2008 99 78 80Other
- 2008 99 85 00Maize (corn), other than sweetcorn (Zea mays var. saccharata)
- 2008 99 91 00Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch
- 2008 99 99 11Blanched 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
- 2008 99 99 19Other
- 2008 99 99 20Hop shoots and similar edible parts of plants
- 2008 99 99 30Flaked or powdered, whether or not containing starch
- 2008 99 99 35Frozen 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 %
- 2008 99 99 50Watermelon (egusi, Citrullus spp.) seeds and derived products
- 2008 99 99 60Figs
- 2008 99 99 79Peppers (sweet or other than sweet) (Capsicum spp.)
- 2008 99 99 80Curry leaves (Bergera koenigii, Syn.: Murraya koenigii) (frozen)
- 2008 99 99 90Other
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 States30 lines, used by 1 other country
Frequently asked questions
What does tariff line 2008 99 23 00 cover in the European Union tariff?
In the European Union tariff, line 2008 99 23 00 covers other, including mixtures other than those of subheading 2008 19, containing added spirit, grapes.
What is the general (MFN) duty on 2008 99 23 00 in the European Union?
The general (MFN) duty rate is 25.6%.
Which preferential rates apply to 2008 99 23 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 21.7% applies to goods from GSP - General arrangements. A preferential rate of 23.2% 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.