Key facts
- HS subheading
- 8206.00
- Duty (MFN)
- 3.7%
- National lines
- 1
- 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
- Chapter
- 82: Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Summary
The European Union tariff splits HS 8206.00 (tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale) into 1 national line: 8206 00 00 00 (tools of two or more of headings 8202 to 8205, put up in sets for retail sale). The general (MFN) duty is 3.7% on this line.
European Union lines under 8206.00
The European Union tariff splits HS 8206.00 (tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale) into 1 national line: 8206 00 00 00 (tools of two or more of headings 8202 to 8205, put up in sets for retail sale).
The general (MFN) duty is 3.7% on this line.
- 8206 00 00 00Tools of two or more of headings 8202 to 8205, put up in sets for retail saleDuty: 3.7%
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.
In other countries
No other national tariff on border.bot has live lines under 8206.00 yet.
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8206.00?
The European Union tariff splits HS 8206.00 (tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale) into 1 national line: 8206 00 00 00 (tools of two or more of headings 8202 to 8205, put up in sets for retail sale).
What is the duty on HS 8206.00 in the European Union?
The general (MFN) duty is 3.7% on this line.
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.