{ "summary": "In the European Union tariff, line 2309 90 51 90 covers other, including premixes, containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup, containing more than 30 % by weight of starch, containing no milk products or containing less than 10 % by weight of such products. The general (MFN) duty rate is 102.000 EUR TNE. It falls under HS subheading 2309.90 in heading 23.09 (chapter 23).", "updatedAt": "2026-10-11", "facts": [ { "label": "Tariff line", "value": "2309 90 51 90", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "Covers", "value": "Other, including premixes, containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup, containing more than 30 % by weight of starch, containing no milk products or containing less than 10 % by weight of such products", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "Duty (MFN)", "value": "102.000 EUR TNE", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "Preferential rates", "value": "From 0% (45 programmes or origins)", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "Additional duties", "value": "None recorded", "source": null }, { "label": "Restrictions", "value": "None recorded", "source": null }, { "label": "Import VAT/GST in the European Union", "value": "VAT 21%", "source": "border.bot release EU:taxes #1" }, { "label": "De minimis in the European Union", "value": "Flat €3 duty up to €150; tax always charged", "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj" }, { "label": "Tariff", "value": "European Union", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx", "url": "https://border.bot/countries/european-union" }, { "label": "HS subheading", "value": "2309.90", "source": null, "url": "https://border.bot/hs-codes/230990" } ], "faq": [ { "question": "What does tariff line 2309 90 51 90 cover in the European Union tariff?", "answer": "In the European Union tariff, line 2309 90 51 90 covers other, including premixes, containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup, containing more than 30 % by weight of starch, containing no milk products or containing less than 10 % by weight of such products." }, { "question": "What is the general (MFN) duty on 2309 90 51 90 in the European Union?", "answer": "The general (MFN) duty rate is 102.000 EUR TNE. The rate is published on 2309 90 51 00." }, { "question": "Which preferential rates apply to 2309 90 51 90?", "answer": "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 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), Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 92.710 EUR TNE applies to goods from Mercosur. A preferential rate of 76.500 EUR TNE applies to goods from Chile. A preferential rate of 0.000 EUR TNE applies to goods from Mexico." } ], "sections": [ { "id": "covers", "title": "What this line covers", "text": [ "In the European Union tariff, line 2309 90 51 90 covers other, including premixes, containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products, containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup, containing more than 30 % by weight of starch, containing no milk products or containing less than 10 % by weight of such products.", "Its legal text is “Other”, read under “Other, including premixes”, “Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products”, “Containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup”, “Containing more than 30 % by weight of starch” and “Containing no milk products or containing less than 10 % by weight of such products”." ] }, { "id": "structure", "title": "How it is structured", "text": [ "It falls under HS subheading 2309.90 in heading 23.09 (chapter 23). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff." ] }, { "id": "duty", "title": "Duty", "text": [ "The general (MFN) duty rate is 102.000 EUR TNE.", "The rate is published on 2309 90 51 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 41 origins.", "A preferential rate of 92.710 EUR TNE applies to goods from Mercosur.", "A preferential rate of 76.500 EUR TNE applies to goods from Chile.", "A preferential rate of 0.000 EUR TNE applies to goods from Mexico." ] }, { "id": "local", "title": "Import VAT and de minimis in the European Union", "text": [ "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." ] }, { "id": "other-countries", "title": "In other countries", "text": [ "National tariff lines under 2309.90 are live on border.bot for the United States (23 lines, also used by 1 other country)." ] }, { "id": "sources", "title": "Sources and updates", "text": [ "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. 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Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…" }, { "code": "2005", "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)" }, { "code": "2080", "label": "OCTs (Overseas Countries and Territories)" }, { "code": "AD", "label": "Andorra" }, { "code": "AL", "label": "Albania" }, { "code": "BA", "label": "Bosnia and Herzegovina" }, { "code": "CA", "label": "Canada" }, { "code": "CI", "label": "Côte d'Ivoire" }, { "code": "CM", "label": "Cameroon" }, { "code": "CO", "label": "Colombia" }, { "code": "EC", "label": "Ecuador" }, { "code": "EG", "label": "Egypt" }, { "code": "FJ", "label": "Fiji" }, { "code": "GB", "label": "United Kingdom" }, { "code": "GE", "label": "Georgia" }, { "code": "GH", "label": "Ghana" }, { "code": "IL", "label": "Israel" }, { "code": "JO", "label": "Jordan" }, { "code": "JP", "label": "Japan" }, { "code": "KE", "label": "Kenya" }, { "code": "KR", "label": "South Korea" }, { "code": "LB", "label": "Lebanon" }, { "code": "MA", "label": "Morocco" }, { "code": "MD", "label": "Moldova" }, { "code": "ME", "label": "Montenegro" }, { "code": "MK", "label": "North Macedonia" }, { "code": "NZ", "label": "New Zealand" }, { "code": "PE", "label": "Peru" }, { "code": "PG", "label": "Papua New Guinea" }, { "code": "PS", "label": "Palestine" }, { "code": "SB", "label": "Solomon Islands" }, { "code": "SG", "label": "Singapore" }, { "code": "SM", "label": "San Marino" }, { "code": "UA", "label": "Ukraine" }, { "code": "VN", "label": "Vietnam" }, { "code": "WS", "label": "Samoa" }, { "code": "XK", "label": "Kosovo" }, { "code": "XS", "label": "Serbia" }, { "code": "ZA", "label": "South Africa" } ] }, { "dutyText": "92.710 EUR TNE", "origins": [ { "code": "5500", "label": "Mercosur" } ] }, { "dutyText": "76.500 EUR TNE", "origins": [ { "code": "CL", "label": "Chile" } ] }, { "dutyText": "0.000 EUR TNE", "origins": [ { "code": "MX", 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