{
  "summary": "The European Union tariff splits HS 4302.30 (tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303, whole skins and pieces or cuttings thereof, assembled) into 5 national lines: 4302 30 10 00 ('Dropped' furskins), 4302 30 25 00 (of rabbit or hare), 4302 30 51 00 (of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)), 4302 30 55 00 (other) and 1 other. The general (MFN) duty differs by line: 2.7% on 4302 30 10 00, 2.2% on 4302 30 25 00, 2.2% on 4302 30 51 00, 2.2% on 4302 30 55 00 and 2.2% on 4302 30 99 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "4302.30",
      "source": null,
      "url": "https://border.bot/hs-codes/430230"
    },
    {
      "label": "National lines",
      "value": "5",
      "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": "Chapter",
      "value": "43: Furskins and artificial fur; manufactures thereof",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 4302.30?",
      "answer": "The European Union tariff splits HS 4302.30 (tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303, whole skins and pieces or cuttings thereof, assembled) into 5 national lines: 4302 30 10 00 ('Dropped' furskins), 4302 30 25 00 (of rabbit or hare), 4302 30 51 00 (of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)), 4302 30 55 00 (other) and 1 other."
    },
    {
      "question": "What is the duty on HS 4302.30 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 2.7% on 4302 30 10 00, 2.2% on 4302 30 25 00, 2.2% on 4302 30 51 00, 2.2% on 4302 30 55 00 and 2.2% on 4302 30 99 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 4302.30",
      "text": [
        "The European Union tariff splits HS 4302.30 (tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303, whole skins and pieces or cuttings thereof, assembled) into 5 national lines: 4302 30 10 00 ('Dropped' furskins), 4302 30 25 00 (of rabbit or hare), 4302 30 51 00 (of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)), 4302 30 55 00 (other) and 1 other.",
        "The general (MFN) duty differs by line: 2.7% on 4302 30 10 00, 2.2% on 4302 30 25 00, 2.2% on 4302 30 51 00, 2.2% on 4302 30 55 00 and 2.2% on 4302 30 99 00."
      ]
    },
    {
      "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 4302.30 are live on border.bot for the United States (1 line, 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. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
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      "name": "European Union",
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        "rateType": "percent",
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    "localDeminimis": [
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        "purpose": "sale",
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        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
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    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "43",
      "description": "Furskins and artificial fur; manufactures thereof"
    },
    "heading": {
      "code": "4302",
      "description": "Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303"
    },
    "subheading": {
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          "'Dropped' furskins"
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        "english": null,
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          "startDate": "1999-01-01",
          "endDate": null,
          "unit": null
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        "preferences": [
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
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                "label": "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…"
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                "label": "Albania"
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                "label": "Canada"
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              {
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                "label": "Georgia"
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                "label": "Moldova"
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                "label": "Montenegro"
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                "label": "North Macedonia"
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                "label": "Mexico"
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                "label": "New Zealand"
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                "label": "Peru"
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                "label": "Papua New Guinea"
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