EU tariff chapter 20
PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS. 9 headings and 307 eight-digit codes, with conventional duty rates from free to 40 per cent.
Notes
1. This chapter does not cover:
(a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b) vegetable fats and oils (Chapter 15);
(c) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(d) bakers' wares and other products of heading 1905; or
(e) homogenised composite food preparations of heading 2104.
2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).
4. Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.
5. For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6. For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.
Subheading notes
1. For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005.
2. For the purposes of subheading 2007 10, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.
3. For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.
Additional notes
1. For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight.
2. (a) The content of various sugars expressed as sucrose (sugar content) of products classified in this Chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014) at a temperature of 20 °C and multiplied by one of the following factors: - 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99; - 0,95 in respect of products of the other headings. However, the content of various sugars expressed as sucrose (sugar content) of the following products classified in this Chapter: - products manufactured on the basis of seaweed and other algae prepared or preserved by processes not provided for in Chapter 12; - products manufactured on the basis of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content of heading 0714; - products manufactured on the basis of vine leaves; corresponds to the figure resulting from a calculation carried out on the basis of measurements which have been obtained applying the high performance liquid chromatography method (the “HPLC method”), using the following formula: S + (G + F) × 0,95; where: “S” is the sucrose content determined by the HPLC method; “F” is the fructose content determined by the HPLC method; “G” is the glucose content determined by the HPLC method. (b) The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014) at a temperature of 20 °C.
3. The products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:
- pineapples and grapes: 13 %,
- other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.
4. For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 93 11 to 2008 93 29, 2008 97 12 to 2008 97 38 and 2008 99 11 to 2008 99 40, the following expressions have the meanings hereby assigned to them:
- ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
- ‘% mas’: the symbol for alcoholic strength by mass.
5. The following is to be applied to the products as they are presented:
(a) the added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:
- lemon or tomato juice: 3,
- grape juice: 15,
- other fruit or vegetable juices, including mixtures of juices: 13.
(b) the fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juice lose their original character of fruit juices of heading 2009.
Item (b) does not apply to concentrated natural fruit juices. Consequently, concentrated natural fruit juices are not excluded from heading 2009.
6. For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014) at a temperature of 20 °C is not less than 50,9 %.
7. For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 97 03, 2008 97 05, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94, 2008 97 97, 2008 99 24, 2008 99 31, 2008 99 36, 2008 99 38, 2008 99 48, 2008 99 63, 2009 89 34, 2009 89 36, 2009 89 73, 2009 89 85, 2009 89 88, 2009 89 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.
8. For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 12, 2008 19 92, 2008 97 03, 2008 97 05, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94 and 2008 97 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.
9. Seaweeds and other algae prepared or preserved by processes not provided for in Chapter 12, such as cooking, roasting, seasoning or adding sugar, fall in Chapter 20 as preparations of other parts of plants. Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, are to be classified under heading 1212.
Headings and duty rates
Heading 2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2001 10 00 | Cucumbers and gherkins | 17.6 % | kg/net eda |
| 2001 90 | Other: | ||
| 2001 90 10 | Mango chutney | Free | |
| 2001 90 20 | Fruit of the genus Capsicum other than sweet peppers or pimentos | 5 % | |
| 2001 90 30 | Sweetcorn (Zea mays var. saccharata)(72) | 5.1 % | |
| 2001 90 40 | Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch(72) | 8.3 % | |
| 2001 90 50 | Mushrooms | 16 % | |
| 2001 90 65 | Olives | 16 % | |
| 2001 90 70 | Sweet peppers | 16 % | |
| 2001 90 92 | Tropical fruit and tropical nuts; palm hearts | 10 % | |
| 2001 90 97 | Other | 16 % |
- (72) The specific duty is charged, as an autonomous measure, on the net drained weight.
Heading 2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2002 10 | Tomatoes, whole or in pieces: | ||
| Peeled: | |||
| 2002 10 11 | In immediate packings of a net content exceeding 1 kg | 14.4 % | |
| 2002 10 19 | In immediate packings of a net content not exceeding 1 kg | 14.4 % | |
| 2002 10 90 | Other | 14.4 % | |
| 2002 90 | Other: | ||
| With a dry matter content of less than 12 % by weight: | |||
| 2002 90 11 | In immediate packings of a net content exceeding 1 kg | 14.4 % | |
| 2002 90 19 | In immediate packings of a net content not exceeding 1 kg | 14.4 % | |
| 2002 90 20 | With a dry matter content of not less than 12 % but not more than 20 % by weight | 14.4 % | |
| With a dry matter content of more than 20 % but not more than 34 % by weight: | |||
| 2002 90 41 | In immediate packings of a net content exceeding 1 kg | 14.4 % | |
| 2002 90 49 | In immediate packings of a net content not exceeding 1 kg | 14.4 % | |
| 2002 90 80 | With a dry matter content of more than 34 % by weight | 14.4 % |
Heading 2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2003 10 | Mushrooms of the genus Agaricus: | ||
| 2003 10 20 | Provisionally preserved, completely cooked(18) | 18.4 % | kg/net eda |
| 2003 10 30 | Other(18) | 18.4 % | kg/net eda |
| 2003 90 | Other: | ||
| 2003 90 10 | Truffles | 14.4 % | |
| 2003 90 90 | Other | 18.4 % |
- (18) WTO tariff quota.
Heading 2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2004 10 | Potatoes: | ||
| 2004 10 10 | Cooked, not otherwise prepared | 14.4 % | |
| Other: | |||
| 2004 10 91 | In the form of flour, meal or flakes(49) | 7.6 % | |
| 2004 10 99 | Other | 17.6 % | |
| 2004 90 | Other vegetables and mixtures of vegetables: | ||
| 2004 90 10 | Sweetcorn (Zea mays var. saccharata)(72) | 5.1 % | |
| 2004 90 30 | Sauerkraut, capers and olives | 16 % | |
| 2004 90 50 | Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod | 19.2 % | |
| Other, including mixtures: | |||
| 2004 90 91 | Onions, cooked, not otherwise prepared | 14.4 % | |
| 2004 90 98 | Other | 17.6 % |
- (49) See Annex 1.
- (72) The specific duty is charged, as an autonomous measure, on the net drained weight.
Heading 2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2005 10 00 | Homogenised vegetables | 17.6 % | |
| 2005 20 | Potatoes: | ||
| 2005 20 10 | In the form of flour, meal or flakes(49) | 8.8 % | |
| Other: | |||
| 2005 20 20 | Thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption | 14.1 % | |
| 2005 20 80 | Other | 14.1 % | |
| 2005 40 00 | Peas (Pisum sativum) | 19.2 % | |
| Beans (Vigna spp., Phaseolus spp.): | |||
| 2005 51 00 | Beans, shelled | 17.6 % | |
| 2005 59 00 | Other | 19.2 % | |
| 2005 60 00 | Asparagus | 17.6 % | |
| 2005 70 00 | Olives | 12.8 % | kg/net eda |
| 2005 80 00 | Sweetcorn (Zea mays var. saccharata)(72) | 5.1 % | |
| Other vegetables and mixtures of vegetables: | |||
| 2005 91 00 | Bamboo shoots | 17.6 % | |
| 2005 99 | Other: | ||
| 2005 99 10 | Fruit of the genus Capsicum, other than sweet peppers or pimentos | 6.4 % | |
| 2005 99 20 | Capers | 16 % | |
| 2005 99 30 | Globe artichokes | 17.6 % | |
| 2005 99 50 | Mixtures of vegetables | 17.6 % | |
| 2005 99 60 | Sauerkraut | 16 % | |
| 2005 99 80 | Other | 17.6 % |
- (49) See Annex 1.
- (72) The specific duty is charged, as an autonomous measure, on the net drained weight.
Heading 2006 00
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised):
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2006 00 10 | Ginger | Free | |
| Other: | |||
| With a sugar content exceeding 13 % by weight: | |||
| 2006 00 31 | Cherries | 20 % | |
| 2006 00 35 | Tropical fruit and tropical nuts | 12.5 % | |
| 2006 00 38 | Other | 20 % | |
| Other: | |||
| 2006 00 91 | Tropical fruit and tropical nuts | 12.5 % | |
| 2006 00 99 | Other | 20 % |
Heading 2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2007 10 | Homogenised preparations: | ||
| 2007 10 10 | With a sugar content exceeding 13 % by weight | 24 % | |
| Other: | |||
| 2007 10 91 | Of tropical fruit | 15 % | |
| 2007 10 99 | Other | 24 % | |
| Other: | |||
| 2007 91 | Citrus fruit: | ||
| 2007 91 10 | With a sugar content exceeding 30 % by weight | 20 % | |
| 2007 91 30 | With a sugar content exceeding 13 % but not exceeding 30 % by weight | 20 % | |
| 2007 91 90 | Other | 21.6 % | |
| 2007 99 | Other: | ||
| With a sugar content exceeding 30 % by weight: | |||
| 2007 99 10 | Plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing(31) | 22.4 % | |
| 2007 99 20 | Chestnut purée and paste | 24 % | |
| Other: | |||
| 2007 99 31 | Of cherries | 24 % | |
| 2007 99 33 | Of strawberries | 24 % | |
| 2007 99 35 | Of raspberries | 24 % | |
| 2007 99 39 | Other | 24 % | |
| 2007 99 50 | With a sugar content exceeding 13 % but not exceeding 30 % by weight | 24 % | |
| Other: | |||
| 2007 99 93 | Of tropical fruit and tropical nuts | 15 % | |
| 2007 99 97 | Other | 24 % |
- (31) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
Heading 2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Nuts, groundnuts and other seeds, whether or not mixed together: | |||
| 2008 11 | Groundnuts: | ||
| 2008 11 10 | Peanut butter | 12.8 % | |
| Other, in immediate packings of a net content: | |||
| 2008 11 91 | Exceeding 1 kg | 11.2 % | |
| Not exceeding 1 kg: | |||
| 2008 11 96 | Roasted | 12 % | |
| 2008 11 98 | Other | 12.8 % | |
| 2008 19 | Other, including mixtures: | ||
| In immediate packings of a net content exceeding 1 kg: | |||
| 2008 19 12 | Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts | 7 % | |
| Other: | |||
| 2008 19 13 | Roasted almonds and pistachios | 9 % | |
| 2008 19 19 | Other | 11.2 % | |
| In immediate packings of a net content not exceeding 1 kg: | |||
| 2008 19 92 | Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts | 8 % | |
| Other: | |||
| Roasted nuts: | |||
| 2008 19 93 | Almonds and pistachios | 10.2 % | |
| 2008 19 95 | Other | 12 % | |
| 2008 19 99 | Other | 12.8 % | |
| 2008 20 | Pineapples: | ||
| Containing added spirit: | |||
| In immediate packings of a net content exceeding 1 kg: | |||
| 2008 20 11 | With a sugar content exceeding 17 % by weight(18) | 25.6 % | |
| 2008 20 19 | Other(18) | 25.6 % | |
| In immediate packings of a net content not exceeding 1 kg: | |||
| 2008 20 31 | With a sugar content exceeding 19 % by weight(18) | 25.6 % | |
| 2008 20 39 | Other(18) | 25.6 % | |
| Not containing added spirit: | |||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg: | |||
| 2008 20 51 | With a sugar content exceeding 17 % by weight | 19.2 % | |
| 2008 20 59 | Other | 17.6 % | |
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg: | |||
| 2008 20 71 | With a sugar content exceeding 19 % by weight(18) | 20.8 % | |
| 2008 20 79 | Other | 19.2 % | |
| 2008 20 90 | Not containing added sugar | 18.4 % | |
| 2008 30 | Citrus fruit: | ||
| Containing added spirit: | |||
| With a sugar content exceeding 9 % by weight: | |||
| 2008 30 11 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 25.6 % | |
| 2008 30 19 | Other(18) | 25.6 % | |
| Other: | |||
| 2008 30 31 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 24 % | |
| 2008 30 39 | Other(18) | 25.6 % | |
| Not containing added spirit: | |||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg: | |||
| 2008 30 51 | Grapefruit segments, including pomelos | 15.2 % | |
| 2008 30 55 | Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids | 18.4 % | |
| 2008 30 59 | Other | 17.6 % | |
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg: | |||
| 2008 30 71 | Grapefruit segments, including pomelos | 15.2 % | |
| 2008 30 75 | Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids | 17.6 % | |
| 2008 30 79 | Other(18) | 20.8 % | |
| 2008 30 90 | Not containing added sugar | 18.4 % | |
| 2008 40 | Pears: | ||
| Containing added spirit: | |||
| In immediate packings of a net content exceeding 1 kg: | |||
| With a sugar content exceeding 13 % by weight: | |||
| 2008 40 11 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 25.6 % | |
| 2008 40 19 | Other(18) | 25.6 % | |
| Other: | |||
| 2008 40 21 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 24 % | |
| 2008 40 29 | Other(18) | 25.6 % | |
| In immediate packings of a net content not exceeding 1 kg: | |||
| 2008 40 31 | With a sugar content exceeding 15 % by weight(18) | 25.6 % | |
| 2008 40 39 | Other(18) | 25.6 % | |
| Not containing added spirit: | |||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg: | |||
| 2008 40 51 | With a sugar content exceeding 13 % by weight | 17.6 % | |
| 2008 40 59 | Other | 16 % | |
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg: | |||
| 2008 40 71 | With a sugar content exceeding 15 % by weight | 19.2 % | |
| 2008 40 79 | Other | 17.6 % | |
| 2008 40 90 | Not containing added sugar | 16.8 % | |
| 2008 50 | Apricots: | ||
| Containing added spirit: | |||
| In immediate packings of a net content exceeding 1 kg: | |||
| With a sugar content exceeding 13 % by weight: | |||
| 2008 50 11 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 25.6 % | |
| 2008 50 19 | Other(18) | 25.6 % | |
| Other: | |||
| 2008 50 31 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 24 % | |
| 2008 50 39 | Other(18) | 25.6 % | |
| In immediate packings of a net content not exceeding 1 kg: | |||
| 2008 50 51 | With a sugar content exceeding 15 % by weight(18) | 25.6 % | |
| 2008 50 59 | Other(18) | 25.6 % | |
| Not containing added spirit: | |||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg: | |||
| 2008 50 61 | With a sugar content exceeding 13 % by weight | 19.2 % | |
| 2008 50 69 | Other | 17.6 % | |
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg: | |||
| 2008 50 71 | With a sugar content exceeding 15 % by weight(18) | 20.8 % | |
| 2008 50 79 | Other | 19.2 % | |
| Not containing added sugar, in immediate packings of a net content: | |||
| 2008 50 92 | Of 5 kg or more | 13.6 % | |
| 2008 50 98 | Of less than 5 kg(35) | 18.4 % | |
| 2008 60 | Cherries: | ||
| Containing added spirit: | |||
| With a sugar content exceeding 9 % by weight: | |||
| 2008 60 11 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 25.6 % | |
| 2008 60 19 | Other(18) | 25.6 % | |
| Other: | |||
| 2008 60 31 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 24 % | |
| 2008 60 39 | Other(18) | 25.6 % | |
| Not containing added spirit: | |||
| Containing added sugar, in immediate packings of a net content: | |||
| 2008 60 50 | Exceeding 1 kg | 17.6 % | |
| 2008 60 60 | Not exceeding 1 kg(18) | 20.8 % | |
| Not containing added sugar, in immediate packings of a net content: | |||
| 2008 60 70 | Of 4,5 kg or more | 18.4 % | |
| 2008 60 90 | Of less than 4,5 kg | 18.4 % | |
| 2008 70 | Peaches, including nectarines: | ||
| Containing added spirit: | |||
| In immediate packings of a net content exceeding 1 kg: | |||
| With a sugar content exceeding 13 % by weight: | |||
| 2008 70 11 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 25.6 % | |
| 2008 70 19 | Other(18) | 25.6 % | |
| Other: | |||
| 2008 70 31 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 24 % | |
| 2008 70 39 | Other(18) | 25.6 % | |
| In immediate packings of a net content not exceeding 1 kg: | |||
| 2008 70 51 | With a sugar content exceeding 15 % by weight(18) | 25.6 % | |
| 2008 70 59 | Other(18) | 25.6 % | |
| Not containing added spirit: | |||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg: | |||
| 2008 70 61 | With a sugar content exceeding 13 % by weight | 19.2 % | |
| 2008 70 69 | Other | 17.6 % | |
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg: | |||
| 2008 70 71 | With a sugar content exceeding 15 % by weight | 19.2 % | |
| 2008 70 79 | Other | 17.6 % | |
| Not containing added sugar, in immediate packings of a net content: | |||
| 2008 70 92 | Of 5 kg or more | 15.2 % | |
| 2008 70 98 | Of less than 5 kg | 18.4 % | |
| 2008 80 | Strawberries: | ||
| Containing added spirit: | |||
| With a sugar content exceeding 9 % by weight: | |||
| 2008 80 11 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 25.6 % | |
| 2008 80 19 | Other(18) | 25.6 % | |
| Other: | |||
| 2008 80 31 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas(18) | 24 % | |
| 2008 80 39 | Other(18) | 25.6 % | |
| Not containing added spirit: | |||
| 2008 80 50 | Containing added sugar, in immediate packings of a net content exceeding 1 kg | 17.6 % | |
| 2008 80 70 | Containing added sugar, in immediate packings of a net content not exceeding 1 kg(18) | 20.8 % | |
| 2008 80 90 | Not containing added sugar | 18.4 % | |
| Other, including mixtures other than those of subheading 2008 19: | |||
| 2008 91 00 | Palm hearts | 10 % | |
| 2008 93 | Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea): | ||
| Containing added spirit: | |||
| With a sugar content exceeding 9 % by weight: | |||
| 2008 93 11 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 25.6 % | |
| 2008 93 19 | Other | 25.6 % | |
| Other: | |||
| 2008 93 21 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 24 % | |
| 2008 93 29 | Other | 25.6 % | |
| Not containing added spirit: | |||
| 2008 93 91 | Containing added sugar, in immediate packings of a net content exceeding 1 kg | 17.6 % | |
| 2008 93 93 | Containing added sugar, in immediate packings of a net content not exceeding 1 kg | 20.8 % | |
| 2008 93 99 | Not containing added sugar | 18.4 % | |
| 2008 97 | Mixtures: | ||
| Of tropical nuts and tropical fruit, containing by weight 50 % or more of tropical nuts: | |||
| 2008 97 03 | In immediate packings of a net content exceeding 1 kg | 7 % | |
| 2008 97 05 | In immediate packings of a net content not exceeding 1 kg | 8 % | |
| Other: | |||
| Containing added spirit: | |||
| With a sugar content exceeding 9 % by weight: | |||
| Of an actual alcoholic strength by mass not exceeding 11,85 % mas: | |||
| 2008 97 12 | Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit) | 16 % | |
| 2008 97 14 | Other | 25.6 % | |
| Other: | |||
| 2008 97 16 | Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit) | 16 % | |
| 2008 97 18 | Other | 25.6 % | |
| Other: | |||
| Of an actual alcoholic strength by mass not exceeding 11,85 % mas: | |||
| 2008 97 32 | Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit) | 15 % | |
| 2008 97 34 | Other | 24 % | |
| Other: | |||
| 2008 97 36 | Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit) | 16 % | |
| 2008 97 38 | Other | 25.6 % | |
| Not containing added spirit: | |||
| Containing added sugar: | |||
| In immediate packings of a net content exceeding 1 kg: | |||
| 2008 97 51 | Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit) | 11 % | |
| 2008 97 59 | Other | 17.6 % | |
| Other: | |||
| Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruit: | |||
| 2008 97 72 | Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit) | 8.5 % | |
| 2008 97 74 | Other | 13.6 % | |
| Other: | |||
| 2008 97 76 | Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit) | 12 % | |
| 2008 97 78 | Other | 19.2 % | |
| Not containing added sugar, in immediate packings of a net content: | |||
| Of 5 kg or more: | |||
| 2008 97 92 | Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit) | 11.5 % | |
| 2008 97 93 | Other | 18.4 % | |
| Of 4,5 kg or more but less than 5 kg: | |||
| 2008 97 94 | Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit) | 11.5 % | |
| 2008 97 96 | Other | 18.4 % | |
| Of less than 4,5 kg: | |||
| 2008 97 97 | Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit) | 11.5 % | |
| 2008 97 98 | Other | 18.4 % | |
| 2008 99 | Other: | ||
| Containing added spirit: | |||
| Ginger: | |||
| 2008 99 11 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 10 % | |
| 2008 99 19 | Other | 16 % | |
| Grapes: | |||
| 2008 99 21 | With a sugar content exceeding 13 % by weight | 25.6 % | |
| 2008 99 23 | Other | 25.6 % | |
| Other: | |||
| With a sugar content exceeding 9 % by weight: | |||
| Of an actual alcoholic strength by mass not exceeding 11,85 % mas: | |||
| 2008 99 24 | Tropical fruit | 16 % | |
| 2008 99 28 | Other | 25.6 % | |
| Other: | |||
| 2008 99 31 | Tropical fruit | 16 % | |
| 2008 99 34 | Other | 25.6 % | |
| Other: | |||
| Of an actual alcoholic strength by mass not exceeding 11,85 % mas: | |||
| 2008 99 36 | Tropical fruit | 15 % | |
| 2008 99 37 | Other | 24 % | |
| Other: | |||
| 2008 99 38 | Tropical fruit | 16 % | |
| 2008 99 40 | Other | 25.6 % | |
| Not containing added spirit: | |||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg: | |||
| 2008 99 41 | Ginger | Free | |
| 2008 99 43 | Grapes | 19.2 % | |
| 2008 99 45 | Plums and prunes | 17.6 % | |
| 2008 99 48 | Tropical fruit | 11 % | |
| 2008 99 49 | Other | 17.6 % | |
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg: | |||
| 2008 99 51 | Ginger | Free | |
| 2008 99 63 | Tropical fruit | 13 % | |
| 2008 99 67 | Other | 20.8 % | |
| Not containing added sugar: | |||
| Plums and prunes, in immediate packings of a net content: | |||
| 2008 99 72 | Of 5 kg or more | 15.2 % | |
| 2008 99 78 | Of less than 5 kg | 18.4 % | |
| 2008 99 85 | Maize (corn), other than sweetcorn (Zea mays var. saccharata)(72) | 5.1 % | |
| 2008 99 91 | Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch(72) | 8.3 % | |
| 2008 99 99 | Other | 18.4 % |
- (18) WTO tariff quota.
- (35) Of 4,5 kg or more but less than 5 kg: Autonomous duty: 17.
- (72) The specific duty is charged, as an autonomous measure, on the net drained weight.
Heading 2009
Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Orange juice: | |||
| 2009 11 | Frozen: | ||
| Of a Brix value exceeding 67: | |||
| 2009 11 11 | Of a value not exceeding € 30 per 100 kg net weight(18) | 33.6 % | |
| 2009 11 19 | Other(18) | 33.6 % | |
| Of a Brix value not exceeding 67: | |||
| 2009 11 91 | Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight | 15.2 % | |
| 2009 11 99 | Other(18) | 15.2 % | |
| 2009 12 00 | Not frozen, of a Brix value not exceeding 20 | 12.2 % | |
| 2009 19 | Other: | ||
| Of a Brix value exceeding 67: | |||
| 2009 19 11 | Of a value not exceeding € 30 per 100 kg net weight(18) | 33.6 % | |
| 2009 19 19 | Other(18) | 33.6 % | |
| Of a Brix value exceeding 20 but not exceeding 67: | |||
| 2009 19 91 | Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight | 15.2 % | |
| 2009 19 98 | Other | 12.2 % | |
| Grapefruit juice; pomelo juice: | |||
| 2009 21 00 | Of a Brix value not exceeding 20 | 12 % | |
| 2009 29 | Other: | ||
| Of a Brix value exceeding 67: | |||
| 2009 29 11 | Of a value not exceeding € 30 per 100 kg net weight(18) | 33.6 % | |
| 2009 29 19 | Other(18) | 33.6 % | |
| Of a Brix value exceeding 20 but not exceeding 67: | |||
| 2009 29 91 | Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight | 12 % | |
| 2009 29 99 | Other | 12 % | |
| Juice of any other single citrus fruit: | |||
| 2009 31 | Of a Brix value not exceeding 20: | ||
| Of a value exceeding € 30 per 100 kg net weight: | |||
| 2009 31 11 | Containing added sugar | 14.4 % | |
| 2009 31 19 | Not containing added sugar | 15.2 % | |
| Of a value not exceeding € 30 per 100 kg net weight: | |||
| Lemon juice: | |||
| 2009 31 51 | Containing added sugar | 14.4 % | |
| 2009 31 59 | Not containing added sugar | 15.2 % | |
| Other citrus fruit juices: | |||
| 2009 31 91 | Containing added sugar | 14.4 % | |
| 2009 31 99 | Not containing added sugar | 15.2 % | |
| 2009 39 | Other: | ||
| Of a Brix value exceeding 67: | |||
| 2009 39 11 | Of a value not exceeding € 30 per 100 kg net weight(18) | 33.6 % | |
| 2009 39 19 | Other(18) | 33.6 % | |
| Of a Brix value exceeding 20 but not exceeding 67: | |||
| Of a value exceeding € 30 per 100 kg net weight: | |||
| 2009 39 31 | Containing added sugar | 14.4 % | |
| 2009 39 39 | Not containing added sugar | 15.2 % | |
| Of a value not exceeding € 30 per 100 kg net weight: | |||
| Lemon juice: | |||
| 2009 39 51 | With an added sugar content exceeding 30 % by weight | 14.4 % | |
| 2009 39 55 | With an added sugar content not exceeding 30 % by weight | 14.4 % | |
| 2009 39 59 | Not containing added sugar | 15.2 % | |
| Other citrus fruit juices: | |||
| 2009 39 91 | With an added sugar content exceeding 30 % by weight | 14.4 % | |
| 2009 39 95 | With an added sugar content not exceeding 30 % by weight | 14.4 % | |
| 2009 39 99 | Not containing added sugar | 15.2 % | |
| Pineapple juice: | |||
| 2009 41 | Of a Brix value not exceeding 20: | ||
| 2009 41 92 | Containing added sugar | 15.2 % | |
| 2009 41 99 | Not containing added sugar | 16 % | |
| 2009 49 | Other: | ||
| Of a Brix value exceeding 67: | |||
| 2009 49 11 | Of a value not exceeding € 30 per 100 kg net weight(18) | 33.6 % | |
| 2009 49 19 | Other(18) | 33.6 % | |
| Of a Brix value exceeding 20 but not exceeding 67: | |||
| 2009 49 30 | Of a value exceeding € 30 per 100 kg net weight, containing added sugar | 15.2 % | |
| Other: | |||
| 2009 49 91 | With an added sugar content exceeding 30 % by weight | 15.2 % | |
| 2009 49 93 | With an added sugar content not exceeding 30 % by weight | 15.2 % | |
| 2009 49 99 | Not containing added sugar | 16 % | |
| 2009 50 | Tomato juice: | ||
| 2009 50 10 | Containing added sugar | 16 % | |
| 2009 50 90 | Other | 16.8 % | |
| Grape juice (including grape must): | |||
| 2009 61 | Of a Brix value not exceeding 30: | ||
| 2009 61 10 | Of a value exceeding € 18 per 100 kg net weight(64)(192) | ||
| 2009 61 90 | Of a value not exceeding € 18 per 100 kg net weight(18)(192) | 22.4 % | |
| 2009 69 | Other: | ||
| Of a Brix value exceeding 67: | |||
| 2009 69 11 | Of a value not exceeding € 22 per 100 kg net weight(18)(192) | 40 % | |
| 2009 69 19 | Other(64)(192) | ||
| Of a Brix value exceeding 30 but not exceeding 67: | |||
| Of a value exceeding € 18 per 100 kg net weight: | |||
| 2009 69 51 | Concentrated(64)(192) | ||
| 2009 69 59 | Other(64)(192) | ||
| Of a value not exceeding € 18 per 100 kg net weight: | |||
| With an added sugar content exceeding 30 % by weight: | |||
| 2009 69 71 | Concentrated(192) | 22.4 % | |
| 2009 69 79 | Other(192) | 22.4 % | |
| 2009 69 90 | Other(18)(192) | 22.4 % | |
| Apple juice: | |||
| 2009 71 | Of a Brix value not exceeding 20: | ||
| 2009 71 20 | Containing added sugar | 18 % | |
| 2009 71 99 | Not containing added sugar | 18 % | |
| 2009 79 | Other: | ||
| Of a Brix value exceeding 67: | |||
| 2009 79 11 | Of a value not exceeding € 22 per 100 kg net weight(18) | 30 % | |
| 2009 79 19 | Other(18) | 30 % | |
| Of a Brix value exceeding 20 but not exceeding 67: | |||
| 2009 79 30 | Of a value exceeding € 18 per 100 kg net weight, containing added sugar | 18 % | |
| Other: | |||
| 2009 79 91 | With an added sugar content exceeding 30 % by weight | 18 % | |
| 2009 79 98 | Other | 18 % | |
| Juice of any other single fruit, nut or vegetable: | |||
| 2009 81 | Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice: | ||
| Of a Brix value exceeding 67: | |||
| 2009 81 11 | Of a value not exceeding € 30 per 100 kg net weight(18) | 33.6 % | |
| 2009 81 19 | Other(18) | 33.6 % | |
| Of a Brix value not exceeding 67: | |||
| 2009 81 31 | Of a value exceeding € 30 per 100 kg net weight, containing added sugar | 16.8 % | |
| Other: | |||
| 2009 81 51 | With an added sugar content exceeding 30 % by weight | 16.8 % | |
| 2009 81 59 | With an added sugar content not exceeding 30 % by weight | 16.8 % | |
| Not containing added sugar: | |||
| 2009 81 95 | Juice of fruit of the species Vaccinium macrocarpon | 14 % | |
| 2009 81 99 | Other | 17.6 % | |
| 2009 89 | Other: | ||
| Of a Brix value exceeding 67: | |||
| Pear juice: | |||
| 2009 89 11 | Of a value not exceeding € 22 per 100 kg net weight(18) | 33.6 % | |
| 2009 89 19 | Other(18) | 33.6 % | |
| Other: | |||
| Of a value not exceeding € 30 per 100 kg net weight: | |||
| 2009 89 34 | Juices of tropical fruit(18) | 21 % | |
| 2009 89 35 | Other(18) | 33.6 % | |
| Other: | |||
| 2009 89 36 | Juices of tropical fruit(18) | 21 % | |
| 2009 89 38 | Other(18) | 33.6 % | |
| Of a Brix value not exceeding 67: | |||
| Pear juice: | |||
| 2009 89 50 | Of a value exceeding € 18 per 100 kg net weight, containing added sugar | 19.2 % | |
| Other: | |||
| 2009 89 61 | With an added sugar content exceeding 30 % by weight | 19.2 % | |
| 2009 89 63 | With an added sugar content not exceeding 30 % by weight | 19.2 % | |
| 2009 89 69 | Not containing added sugar | 20 % | |
| Other: | |||
| Of a value exceeding € 30 per 100 kg net weight, containing added sugar: | |||
| 2009 89 71 | Cherry juice | 16.8 % | |
| 2009 89 73 | Juices of tropical fruit | 10.5 % | |
| 2009 89 79 | Other | 16.8 % | |
| Other: | |||
| With an added sugar content exceeding 30 % by weight: | |||
| 2009 89 85 | Juices of tropical fruit | 10.5 % | |
| 2009 89 86 | Other | 16.8 % | |
| With an added sugar content not exceeding 30 % by weight: | |||
| 2009 89 88 | Juices of tropical fruit | 10.5 % | |
| 2009 89 89 | Other | 16.8 % | |
| Not containing added sugar: | |||
| 2009 89 96 | Cherry juice | 17.6 % | |
| 2009 89 97 | Juices of tropical fruit | 11 % | |
| 2009 89 99 | Other | 17.6 % | |
| 2009 90 | Mixtures of juices: | ||
| Of a Brix value exceeding 67: | |||
| Mixtures of apple and pear juice: | |||
| 2009 90 11 | Of a value not exceeding € 22 per 100 kg net weight(18) | 33.6 % | |
| 2009 90 19 | Other(18) | 33.6 % | |
| Other: | |||
| 2009 90 21 | Of a value not exceeding € 30 per 100 kg net weight(18) | 33.6 % | |
| 2009 90 29 | Other(18) | 33.6 % | |
| Of a Brix value not exceeding 67: | |||
| Mixtures of apple and pear juice: | |||
| 2009 90 31 | Of a value not exceeding € 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight | 20 % | |
| 2009 90 39 | Other | 20 % | |
| Other: | |||
| Of a value exceeding € 30 per 100 kg net weight: | |||
| Mixtures of citrus fruit juices and pineapple juice: | |||
| 2009 90 41 | Containing added sugar | 15.2 % | |
| 2009 90 49 | Other | 16 % | |
| Other: | |||
| 2009 90 51 | Containing added sugar | 16.8 % | |
| 2009 90 59 | Other | 17.6 % | |
| Of a value not exceeding € 30 per 100 kg net weight: | |||
| Mixtures of citrus fruit juices and pineapple juice: | |||
| 2009 90 71 | With an added sugar content exceeding 30 % by weight | 15.2 % | |
| 2009 90 73 | With an added sugar content not exceeding 30 % by weight | 15.2 % | |
| 2009 90 79 | Not containing added sugar | 16 % | |
| Other: | |||
| With an added sugar content exceeding 30 % by weight: | |||
| 2009 90 92 | Mixtures of juices of tropical fruit | 10.5 % | |
| 2009 90 94 | Other | 16.8 % | |
| With an added sugar content not exceeding 30 % by weight: | |||
| 2009 90 95 | Mixtures of juices of tropical fruit | 10.5 % | |
| 2009 90 96 | Other | 16.8 % | |
| Not containing added sugar: | |||
| 2009 90 97 | Mixtures of juices of tropical fruit | 11 % | |
| 2009 90 98 | Other | 17.6 % |
- (18) WTO tariff quota.
- (64) See Annex 2.
- (192) Upon import into the European Union, the supplementary unit applied for duty purposes is l.
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