{
  "summary": "In the European Union tariff, line 3001 90 91 00 covers heparin and its salts. The general (MFN) duty rate is 0%. It falls under HS subheading 3001.90 in heading 30.01 (chapter 30).",
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  "facts": [
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      "label": "Preferential rates",
      "value": "From 0% (16 programmes or origins)",
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      "label": "Import VAT/GST in the European Union",
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      "source": "border.bot release EU:taxes #1"
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      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
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      "value": "European Union",
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      "value": "3001.90",
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  "faq": [
    {
      "question": "What does tariff line 3001 90 91 00 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 3001 90 91 00 covers heparin and its salts."
    },
    {
      "question": "What is the general (MFN) duty on 3001 90 91 00 in the European Union?",
      "answer": "The general (MFN) duty rate is 0%. The rate is published on 3001 00 00 00."
    },
    {
      "question": "Which preferential rates apply to 3001 90 91 00?",
      "answer": "Duty-free entry applies to goods that qualify under 4 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…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from OCTs (Overseas Countries and Territories), Switzerland, Algeria, the Faroe Islands, the United Kingdom, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia and the United States."
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  "sections": [
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      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 3001 90 91 00 covers heparin and its salts.",
        "Its legal text is “Heparin and its salts”, read under “Other” and “Other”."
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      "text": [
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        "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."
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      "id": "other-countries",
      "title": "In other countries",
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        "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."
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