European Union tariff line 2308 00 40 90: Other
Last updated
Key facts
- Tariff line
- 2308 00 40 90
- Covers
- Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (5 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
- 2308.00
Summary
In the European Union tariff, line 2308 00 40 90 covers acorns and horse-chestnuts; pomace or marc of fruit, other than grapes. The general (MFN) duty rate is 0%. It falls under HS subheading 2308.00 in heading 23.08 (chapter 23).
What this line covers
In the European Union tariff, line 2308 00 40 90 covers acorns and horse-chestnuts; pomace or marc of fruit, other than grapes.
Its legal text is “Other”, read under “Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes”.
How it is structured
It falls under HS subheading 2308.00 in heading 23.08 (chapter 23). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 23
- Residues and waste from the food industries; prepared animal fodder
- Heading 23.08
- Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
- Subheading 2308.00
- Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes
- Line 2308 00 40 90
- Other
Duty
The general (MFN) duty rate is 0%.
The rate is published on 2308 00 40 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 4 origins.
| Preferential rate | Programme or origin |
|---|---|
| 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% | United Kingdom (GB) |
| 0% | Israel (IL) |
| 0% | South Korea (KR) |
| 0% | Morocco (MA) |
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 2308.00
- 2308 00 11 00Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight
- 2308 00 19 00Other
- 2308 00 40 10Citrus pulp residues
- 2308 00 90 00Other
In other countries
National tariff lines under 2308.00 are live on border.bot for the United States (5 lines, also used by 1 other country).
- United States5 lines, used by 1 other country
Frequently asked questions
What does tariff line 2308 00 40 90 cover in the European Union tariff?
In the European Union tariff, line 2308 00 40 90 covers acorns and horse-chestnuts; pomace or marc of fruit, other than grapes.
What is the general (MFN) duty on 2308 00 40 90 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 2308 00 40 00.
Which preferential rates apply to 2308 00 40 90?
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 the United Kingdom, Israel, South Korea and Morocco.
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.