European Union tariff line 2202 99 99 90: Other
Last updated
Key facts
- Tariff line
- 2202 99 99 90
- Covers
- Other, containing by weight of fat obtained from the products of headings 0401 to 0404, 2 % or more
- Supplementary unit
- Litre (l)
- Duty (MFN)
- 5.400 % + 21.200 EUR DTN
- Preferential rates
- From 0% (61 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
- 2202.99
Summary
In the European Union tariff, line 2202 99 99 90 covers other, containing by weight of fat obtained from the products of headings 0401 to 0404, 2 % or more. The general (MFN) duty rate is 5.400 % + 21.200 EUR DTN. It falls under HS subheading 2202.99 in heading 22.02 (chapter 22).
What this line covers
In the European Union tariff, line 2202 99 99 90 covers other, containing by weight of fat obtained from the products of headings 0401 to 0404, 2 % or more.
Its legal text is “Other”, read under “Other, containing by weight of fat obtained from the products of headings 0401 to 0404” and “2 % or more”.
How it is structured
It falls under HS subheading 2202.99 in heading 22.02 (chapter 22). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 22
- Beverages, spirits and vinegar
- Heading 22.02
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009
- Subheading 2202.99
- Other, containing by weight of fat obtained from the products of headings 0401 to 0404
- Within the subheading
- 2 % or more
- Line 2202 99 99 90
- Other
- Supplementary unit
- Litre (l)
Duty
The general (MFN) duty rate is 5.400 % + 21.200 EUR DTN.
The rate is published on 2202 99 99 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 42 origins.
A preferential rate of 0.000 % + 20.510 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway.
A preferential rate of 1.900 % + 21.200 EUR DTN applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + 21.200 EUR DTN applies to goods from 8 origins.
A preferential rate of 4.700 % + 18.550 EUR DTN applies to goods from Mercosur.
A preferential rate of 3.300 % + 13.250 EUR DTN applies to goods from New Zealand.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 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% | European Economic Area - Iceland (2014) |
| 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% | Switzerland (CH) |
| 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% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Ukraine (UA) |
| 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) |
| 0.000 % + 20.510 EUR DTN | EEA - European Economic Area (2012) |
| 0.000 % + 20.510 EUR DTN | Iceland (IS) |
| 0.000 % + 20.510 EUR DTN | Norway (NO) |
| 1.900 % + 21.200 EUR DTN | GSP - General arrangements (2020) |
| 0.000 % + 21.200 EUR DTN | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + 21.200 EUR DTN | Algeria (DZ) |
| 0.000 % + 21.200 EUR DTN | Faroe Islands (FO) |
| 0.000 % + 21.200 EUR DTN | Lebanon (LB) |
| 0.000 % + 21.200 EUR DTN | Syria (SY) |
| 0.000 % + 21.200 EUR DTN | Tunisia (TN) |
| 0.000 % + 21.200 EUR DTN | Türkiye (TR) |
| 0.000 % + 21.200 EUR DTN | South Africa (ZA) |
| 4.700 % + 18.550 EUR DTN | Mercosur (5500) |
| 3.300 % + 13.250 EUR DTN | New Zealand (NZ) |
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 2202.99
- 2202 99 11 11Fruit juice or vegetable juice diluted with water or aerated
- 2202 99 11 19Other
- 2202 99 11 91Fruit juice or vegetable juice diluted with water or aerated
- 2202 99 11 99Other
- 2202 99 15 11Fruit juice or vegetable juice diluted with water or aerated
- 2202 99 15 19Other
- 2202 99 15 91Fruit juice or vegetable juice diluted with water or aerated
- 2202 99 15 99Other
- 2202 99 19 11Fruit juice or vegetable juice diluted with water or aerated
- 2202 99 19 19Other
- 2202 99 19 91Fruit juice or vegetable juice diluted with water or aerated
- 2202 99 19 95De-alcoholised wine with an alcoholic strength by volume not exceeding 0,5% vol.
- 2202 99 19 99Other
- 2202 99 91 10Fruit juice or vegetable juice diluted with water or aerated
- 2202 99 91 90Other
- 2202 99 95 10Fruit juice or vegetable juice diluted with water or aerated
- 2202 99 95 90Other
- 2202 99 99 10Fruit juice or vegetable juice diluted with water or aerated
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 States10 lines, used by 1 other country
Frequently asked questions
What does tariff line 2202 99 99 90 cover in the European Union tariff?
In the European Union tariff, line 2202 99 99 90 covers other, containing by weight of fat obtained from the products of headings 0401 to 0404, 2 % or more.
What is the general (MFN) duty on 2202 99 99 90 in the European Union?
The general (MFN) duty rate is 5.400 % + 21.200 EUR DTN. The rate is published on 2202 99 99 00.
Which preferential rates apply to 2202 99 99 90?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, 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…, the European Economic Area - Iceland, 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), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 0.000 % + 20.510 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway. A preferential rate of 1.900 % + 21.200 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + 21.200 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Algeria, the Faroe Islands, Lebanon, Syria, Tunisia, Türkiye and South Africa. A preferential rate of 4.700 % + 18.550 EUR DTN applies to goods from Mercosur. A preferential rate of 3.300 % + 13.250 EUR DTN applies to goods from New Zealand.
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.