# European Union tariff lines under HS 9930.24

> The European Union tariff splits HS 9930.24 (goods of CN Chapters 1 to 24) into 1 national line: 9930 24 00 00 (goods of CN Chapters 1 to 24).

Source: https://border.bot/countries/european-union/hs-codes/993024
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 99](https://border.bot/countries/european-union/hs-codes/99) / [9930.24](https://border.bot/countries/european-union/hs-codes/993024)

## Key facts

- HS subheading: [9930.24](https://border.bot/hs-codes/993024)
- 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](https://border.bot/countries/european-union)
- Chapter: 99: Special combined nomenclature codes

## European Union lines under 9930.24

The European Union tariff splits HS 9930.24 (goods of CN Chapters 1 to 24) into 1 national line: 9930 24 00 00 (goods of CN Chapters 1 to 24).

- [9930 24 00 00](https://border.bot/countries/european-union/hs-codes/9930240000) Goods of CN Chapters 1 to 24

## 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 9930.24 yet.

- [The Harmonized System text for 9930.24](https://border.bot/hs-codes/993024)

- Previous subheading: [9919.00](https://border.bot/countries/european-union/hs-codes/991900) Certain goods, as provided for in Council Regulation (EC) No 1186/2009 (Import and Export)
- Next subheading: [9930.27](https://border.bot/countries/european-union/hs-codes/993027) Goods of CN Chapter 27

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 9930.24?

The European Union tariff splits HS 9930.24 (goods of CN Chapters 1 to 24) into 1 national line: 9930 24 00 00 (goods of CN Chapters 1 to 24).

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/993024.json