# European Union tariff line 2008 99 99 20: Hop shoots and similar edible parts of plants

> In the European Union tariff, line 2008 99 99 20 covers other, including mixtures other than those of subheading 2008 19, not containing added spirit, not containing added sugar, hop shoots and similar edible parts of plants. The general (MFN) duty rate is 18.4%. It falls under HS subheading 2008.99 in heading 20.08 (chapter 20).

Source: https://border.bot/countries/european-union/hs-codes/2008999920
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) / [2008 99 99 20](https://border.bot/countries/european-union/hs-codes/2008999920)

## Key facts

- Tariff line: 2008 99 99 20
- Covers: Other, including mixtures other than those of subheading 2008 19, not containing added spirit, not containing added sugar, hop shoots and similar edible parts of plants
- Duty (MFN): 18.4%
- Preferential rates: From 0% (55 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: [2008.99](https://border.bot/hs-codes/200899)

## What this line covers

In the European Union tariff, line 2008 99 99 20 covers other, including mixtures other than those of subheading 2008 19, not containing added spirit, not containing added sugar, hop shoots and similar edible parts of plants.

Its legal text is “Hop shoots and similar edible parts of plants”, read under “Other, including mixtures other than those of subheading 2008 19”, “Other”, “Not containing added spirit”, “Not containing added sugar” and “Other”.

## 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: Other
- Within the subheading: Not containing added spirit
- Within the subheading: Not containing added sugar
- Within the subheading: Other
- Line 2008 99 99 20: Hop shoots and similar edible parts of plants

## Duty

The general (MFN) duty rate is 18.4%.

The rate is published on 2008 99 99 00.

Duty-free entry applies to goods that qualify under 3 programmes: 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…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from 50 origins.

A preferential rate of 14.9% applies to goods from GSP - General arrangements.

A preferential rate of 16.7% 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%: 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%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 14.9%: GSP - General arrangements (2020)
- 16.7%: 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 2008.99 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)

## Other lines under 2008.99

- [2008 99 11 00](https://border.bot/countries/european-union/hs-codes/2008991100) Of an actual alcoholic strength by mass not exceeding 11,85 % mas
- [2008 99 19 00](https://border.bot/countries/european-union/hs-codes/2008991900) Other
- [2008 99 21 00](https://border.bot/countries/european-union/hs-codes/2008992100) With a sugar content exceeding 13 % by weight
- [2008 99 23 00](https://border.bot/countries/european-union/hs-codes/2008992300) Other
- [2008 99 24 00](https://border.bot/countries/european-union/hs-codes/2008992400) Tropical fruit
- [2008 99 28 10](https://border.bot/countries/european-union/hs-codes/2008992810) Figs
- [2008 99 28 90](https://border.bot/countries/european-union/hs-codes/2008992890) Other
- [2008 99 31 00](https://border.bot/countries/european-union/hs-codes/2008993100) Tropical fruit
- [2008 99 34 10](https://border.bot/countries/european-union/hs-codes/2008993410) Figs
- [2008 99 34 90](https://border.bot/countries/european-union/hs-codes/2008993490) Other
- [2008 99 36 00](https://border.bot/countries/european-union/hs-codes/2008993600) Tropical fruit
- [2008 99 37 10](https://border.bot/countries/european-union/hs-codes/2008993710) Figs
- [2008 99 37 90](https://border.bot/countries/european-union/hs-codes/2008993790) Other
- [2008 99 38 00](https://border.bot/countries/european-union/hs-codes/2008993800) Tropical fruit
- [2008 99 40 10](https://border.bot/countries/european-union/hs-codes/2008994010) Figs
- [2008 99 40 90](https://border.bot/countries/european-union/hs-codes/2008994090) Other
- [2008 99 41 00](https://border.bot/countries/european-union/hs-codes/2008994100) Ginger
- [2008 99 43 10](https://border.bot/countries/european-union/hs-codes/2008994310) Flaked or powdered, whether or not containing starch
- [2008 99 43 90](https://border.bot/countries/european-union/hs-codes/2008994390) Other
- [2008 99 45 30](https://border.bot/countries/european-union/hs-codes/2008994530) Flaked or powdered, whether or not containing starch
- [2008 99 45 90](https://border.bot/countries/european-union/hs-codes/2008994590) Other
- [2008 99 48 11](https://border.bot/countries/european-union/hs-codes/2008994811) Flaked or powdered, whether or not containing starch
- [2008 99 48 19](https://border.bot/countries/european-union/hs-codes/2008994819) Other
- [2008 99 48 91](https://border.bot/countries/european-union/hs-codes/2008994891) Flaked or powdered, whether or not containing starch
- [2008 99 48 99](https://border.bot/countries/european-union/hs-codes/2008994899) Other
- [2008 99 49 10](https://border.bot/countries/european-union/hs-codes/2008994910) Flaked or powdered, whether or not containing starch
- [2008 99 49 60](https://border.bot/countries/european-union/hs-codes/2008994960) Figs
- [2008 99 49 70](https://border.bot/countries/european-union/hs-codes/2008994970) 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
- [2008 99 49 80](https://border.bot/countries/european-union/hs-codes/2008994980) Other
- [2008 99 51 00](https://border.bot/countries/european-union/hs-codes/2008995100) Ginger
- [2008 99 63 10](https://border.bot/countries/european-union/hs-codes/2008996310) Flaked or powdered, whether or not containing starch
- [2008 99 63 90](https://border.bot/countries/european-union/hs-codes/2008996390) Other
- [2008 99 67 91](https://border.bot/countries/european-union/hs-codes/2008996791) Flaked or powdered, whether or not containing starch
- [2008 99 67 95](https://border.bot/countries/european-union/hs-codes/2008996795) Figs
- [2008 99 67 99](https://border.bot/countries/european-union/hs-codes/2008996799) Other
- [2008 99 72 10](https://border.bot/countries/european-union/hs-codes/2008997210) Flaked or powdered, whether or not containing starch
- [2008 99 72 90](https://border.bot/countries/european-union/hs-codes/2008997290) Other
- [2008 99 78 20](https://border.bot/countries/european-union/hs-codes/2008997820) Flaked or powdered, whether or not containing starch
- [2008 99 78 80](https://border.bot/countries/european-union/hs-codes/2008997880) Other
- [2008 99 85 00](https://border.bot/countries/european-union/hs-codes/2008998500) Maize (corn), other than sweetcorn (Zea mays var. saccharata)
- [2008 99 91 00](https://border.bot/countries/european-union/hs-codes/2008999100) Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch
- [2008 99 99 11](https://border.bot/countries/european-union/hs-codes/2008999911) 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
- [2008 99 99 19](https://border.bot/countries/european-union/hs-codes/2008999919) Other
- [2008 99 99 30](https://border.bot/countries/european-union/hs-codes/2008999930) Flaked or powdered, whether or not containing starch
- [2008 99 99 35](https://border.bot/countries/european-union/hs-codes/2008999935) 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 %
- [2008 99 99 50](https://border.bot/countries/european-union/hs-codes/2008999950) Watermelon (egusi, Citrullus spp.) seeds and derived products
- [2008 99 99 60](https://border.bot/countries/european-union/hs-codes/2008999960) Figs
- [2008 99 99 79](https://border.bot/countries/european-union/hs-codes/2008999979) Peppers (sweet or other than sweet) (Capsicum spp.)
- [2008 99 99 80](https://border.bot/countries/european-union/hs-codes/2008999980) Curry leaves (Bergera koenigii, Syn.: Murraya koenigii) (frozen)
- [2008 99 99 90](https://border.bot/countries/european-union/hs-codes/2008999990) Other

- Previous line: [2008 99 99 19](https://border.bot/countries/european-union/hs-codes/2008999919) Other
- Next line: [2008 99 99 30](https://border.bot/countries/european-union/hs-codes/2008999930) Flaked or powdered, whether or not containing starch

## Frequently asked questions

### What does tariff line 2008 99 99 20 cover in the European Union tariff?

In the European Union tariff, line 2008 99 99 20 covers other, including mixtures other than those of subheading 2008 19, not containing added spirit, not containing added sugar, hop shoots and similar edible parts of plants.

### What is the general (MFN) duty on 2008 99 99 20 in the European Union?

The general (MFN) duty rate is 18.4%. The rate is published on 2008 99 99 00.

### Which preferential rates apply to 2008 99 99 20?

Duty-free entry applies to goods that qualify under 3 programmes: 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…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), 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, Syria, Tunisia, Türkiye, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 14.9% applies to goods from GSP - General arrangements. A preferential rate of 16.7% 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/2008999920.json