{
  "summary": "In the European Union tariff, line 9931 27 00 00 covers goods of CN Chapter 27. The general (MFN) duty rate is 0%. It falls under HS subheading 9931.27 in heading 99.31 (chapter 99).",
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    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
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      "label": "De minimis in the European Union",
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      "url": "https://border.bot/countries/european-union"
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  "faq": [
    {
      "question": "What does tariff line 9931 27 00 00 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 9931 27 00 00 covers goods of CN Chapter 27."
    },
    {
      "question": "What is the general (MFN) duty on 9931 27 00 00 in the European Union?",
      "answer": "The general (MFN) duty rate is 0%."
    }
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  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 9931 27 00 00 covers goods of CN Chapter 27.",
        "Its legal text is “Goods of CN Chapter 27”."
      ]
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    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 9931.27 in heading 99.31 (chapter 99). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
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      "text": [
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    {
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      "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": [
        "No other national tariff on border.bot has live lines under 9931.27 yet."
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    },
    {
      "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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