Key facts
- HS subheading
- 2009.31
- National lines
- 16
- 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 2009.31 (juice of any other single citrus fruit: Of a Brix value not exceeding 20) into 16 national lines: 2009 31 11 11 (powdered), 2009 31 11 19 (other), 2009 31 11 91 (powdered), 2009 31 11 99 (other) and 12 others.
European Union lines under 2009.31
The European Union tariff splits HS 2009.31 (juice of any other single citrus fruit: Of a Brix value not exceeding 20) into 16 national lines: 2009 31 11 11 (powdered), 2009 31 11 19 (other), 2009 31 11 91 (powdered), 2009 31 11 99 (other) and 12 others.
- 2009 31 11 11PowderedDuty: 14.4%
- 2009 31 11 19OtherDuty: 14.4%
- 2009 31 11 91PowderedDuty: 14.4%
- 2009 31 11 99OtherDuty: 14.4%
- 2009 31 19 11PowderedDuty: 15.2%
- 2009 31 19 19OtherDuty: 15.2%
- 2009 31 19 91PowderedDuty: 15.2%
- 2009 31 19 99OtherDuty: 15.2%
- 2009 31 51 10PowderedDuty: 14.4%
- 2009 31 51 90OtherDuty: 14.4%
- 2009 31 59 10PowderedDuty: 15.2%
- 2009 31 59 90OtherDuty: 15.2%
- 2009 31 91 10PowderedDuty: 14.4%
- 2009 31 91 90OtherDuty: 14.4%
- 2009 31 99 10PowderedDuty: 15.2%
- 2009 31 99 90OtherDuty: 15.2%
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 2009.31 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 2009.31?
The European Union tariff splits HS 2009.31 (juice of any other single citrus fruit: Of a Brix value not exceeding 20) into 16 national lines: 2009 31 11 11 (powdered), 2009 31 11 19 (other), 2009 31 11 91 (powdered), 2009 31 11 99 (other) and 12 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.