# European Union tariff lines under HS 2202.99

> The European Union tariff splits HS 2202.99 (other: Other) into 19 national lines: 2202 99 11 11 (fruit juice or vegetable juice diluted with water or aerated), 2202 99 11 19 (other), 2202 99 11 91 (fruit juice or vegetable juice diluted with water or aerated), 2202 99 11 99 (other) and 15 others.

Source: https://border.bot/countries/european-union/hs-codes/220299
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 22](https://border.bot/countries/european-union/hs-codes/22) / [2202.99](https://border.bot/countries/european-union/hs-codes/220299)

## Key facts

- HS subheading: [2202.99](https://border.bot/hs-codes/220299)
- National lines: 19
- 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: 22: Beverages, spirits and vinegar

## European Union lines under 2202.99

The European Union tariff splits HS 2202.99 (other: Other) into 19 national lines: 2202 99 11 11 (fruit juice or vegetable juice diluted with water or aerated), 2202 99 11 19 (other), 2202 99 11 91 (fruit juice or vegetable juice diluted with water or aerated), 2202 99 11 99 (other) and 15 others.

- [2202 99 11 11](https://border.bot/countries/european-union/hs-codes/2202991111) Other, Other, Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Soya-based beverages with a protein content of 2,8 % or more by weight, Containing sugar (sucrose or invert sugar), Fruit juice or vegetable juice diluted with water or aerated. Duty (MFN): 9.6%
- [2202 99 11 19](https://border.bot/countries/european-union/hs-codes/2202991119) Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Soya-based beverages with a protein content of 2,8 % or more by weight, Containing sugar (sucrose or invert sugar), Other. Duty (MFN): 9.6%
- [2202 99 11 91](https://border.bot/countries/european-union/hs-codes/2202991191) Other, Other, Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Soya-based beverages with a protein content of 2,8 % or more by weight, Other, Fruit juice or vegetable juice diluted with water or aerated. Duty (MFN): 9.6%
- [2202 99 11 99](https://border.bot/countries/european-union/hs-codes/2202991199) Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Soya-based beverages with a protein content of 2,8 % or more by weight, Other. Duty (MFN): 9.6%
- [2202 99 15 11](https://border.bot/countries/european-union/hs-codes/2202991511) Other, Other, Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12, Containing sugar (sucrose or invert sugar), Fruit juice or vegetable juice diluted with water or aerated. Duty (MFN): 9.6%
- [2202 99 15 19](https://border.bot/countries/european-union/hs-codes/2202991519) Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12, Containing sugar (sucrose or invert sugar), Other. Duty (MFN): 9.6%
- [2202 99 15 91](https://border.bot/countries/european-union/hs-codes/2202991591) Other, Other, Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12, Other, Fruit juice or vegetable juice diluted with water or aerated. Duty (MFN): 9.6%
- [2202 99 15 99](https://border.bot/countries/european-union/hs-codes/2202991599) Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12, Other. Duty (MFN): 9.6%
- [2202 99 19 11](https://border.bot/countries/european-union/hs-codes/2202991911) Other, Other, Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Other, Containing sugar (sucrose or invert sugar), Fruit juice or vegetable juice diluted with water or aerated. Duty (MFN): 9.6%
- [2202 99 19 19](https://border.bot/countries/european-union/hs-codes/2202991919) Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Containing sugar (sucrose or invert sugar), Other. Duty (MFN): 9.6%
- [2202 99 19 91](https://border.bot/countries/european-union/hs-codes/2202991991) Other, Other, Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Other, Other, Fruit juice or vegetable juice diluted with water or aerated. Duty (MFN): 9.6%
- [2202 99 19 95](https://border.bot/countries/european-union/hs-codes/2202991995) Other, Other, Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Other, Other, De-alcoholised wine with an alcoholic strength by volume not exceeding 0,5% vol. Duty (MFN): 9.6%
- [2202 99 19 99](https://border.bot/countries/european-union/hs-codes/2202991999) Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404, Other. Duty (MFN): 9.6%
- [2202 99 91 10](https://border.bot/countries/european-union/hs-codes/2202999110) Other, Other, Other, containing by weight of fat obtained from the products of headings 0401 to 0404, Less than 0,2 %, Fruit juice or vegetable juice diluted with water or aerated. Duty (MFN): 6.400 % + 13.700 EUR DTN
- [2202 99 91 90](https://border.bot/countries/european-union/hs-codes/2202999190) Other, containing by weight of fat obtained from the products of headings 0401 to 0404, Less than 0,2 %, Other. Duty (MFN): 6.400 % + 13.700 EUR DTN
- [2202 99 95 10](https://border.bot/countries/european-union/hs-codes/2202999510) Other, Other, Other, containing by weight of fat obtained from the products of headings 0401 to 0404, 0,2 % or more but less than 2 %, Fruit juice or vegetable juice diluted with water or aerated. Duty (MFN): 5.500 % + 12.100 EUR DTN
- [2202 99 95 90](https://border.bot/countries/european-union/hs-codes/2202999590) Other, containing by weight of fat obtained from the products of headings 0401 to 0404, 0,2 % or more but less than 2 %, Other. Duty (MFN): 5.500 % + 12.100 EUR DTN
- [2202 99 99 10](https://border.bot/countries/european-union/hs-codes/2202999910) Other, Other, Other, containing by weight of fat obtained from the products of headings 0401 to 0404, 2 % or more, Fruit juice or vegetable juice diluted with water or aerated. Duty (MFN): 5.400 % + 21.200 EUR DTN
- [2202 99 99 90](https://border.bot/countries/european-union/hs-codes/2202999990) Other, containing by weight of fat obtained from the products of headings 0401 to 0404, 2 % or more, Other. Duty (MFN): 5.400 % + 21.200 EUR DTN

## 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 2202.99 are live on border.bot for the United States (10 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/220299): 10 lines, used by 1 other country
- [The Harmonized System text for 2202.99](https://border.bot/hs-codes/220299)

- Previous subheading: [2202.91](https://border.bot/countries/european-union/hs-codes/220291) Other
- Next subheading: [2203.00](https://border.bot/countries/european-union/hs-codes/220300) Beer made from malt

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2202.99?

The European Union tariff splits HS 2202.99 (other: Other) into 19 national lines: 2202 99 11 11 (fruit juice or vegetable juice diluted with water or aerated), 2202 99 11 19 (other), 2202 99 11 91 (fruit juice or vegetable juice diluted with water or aerated), 2202 99 11 99 (other) and 15 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/220299.json