Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
Additional dutyAdditional duties50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
Applies to goods from
all countries except Belarus, Russia
Legal act
Regulation 1227/25
Documents
Y155 Products exported directly or indirectly from the Russian Federation or Belarus
Additional dutyAdditional duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Duty on low-value parcelsLow-value consignment customs duty3 EUR
Applies to goods from
all countries
In force
until 31 October 2026
Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty3 EUR
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria10% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary27%
Ireland23%
Italy4% reduced rate
Latvia12% reduced rate
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland5% reduced rate
Portugal6% reduced rate
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia9.5% reduced rate
Spain21%
Sweden6% reduced rate
TEDB · 23 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
16%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
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 States, of the one part, and the Kingdom of Morocco, of the other part.
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
0803 10 10 · Fresh
Plantains can be up to 50 cm long, and are bigger and have a more angular cross-section than bananas of subheading 0803 90 10. The starch contained in plantains differs from that contained in table bananas in that it does not become sweet during ripening. Plantains do not have a distinctive smell. They are not suitable for eating raw. They are usually harvested when green and eaten cooked.
General notes to the chapter
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
General
1. This chapter includes fruit for distillation purposes in the form of a coarse pulp, even if natural fermentation has commenced.
2. Pasteurisation is not admissible in this chapter, with the exception of:
dried fruits and nuts of this chapter;
provisionally preserved fruits and nuts of heading 0812;
frozen fruits and nuts of heading 0811.
Sterilised fruits and nuts are excluded from this chapter (heading 2008 in general).
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Fresh
16%
—
2025
unchanged
16%
—
2024
unchanged
16%
—
2023
unchanged
16%
—
2022
unchanged
16%
—
2021
unchanged
16%
—
2020
unchanged
16%
—
2019
Fresh
16%
—
In the EU Combined Nomenclature, 0803 10 10 is one of 2 lines under subheading 0803.10, bananas, including plantains, fresh or dried: plantains.
The third-country duty is 16%, and quantities are declared in —.
Goods from 146 countries can enter the EU at a preferential rate instead of the standard 16%; 132 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported goods of subheading 0803.10 worth €139.3m (up 24% on the year before), at an average of €1.01 per kg; Colombia supplied 57%, followed by Ecuador.
For the same subheading, the UK duty is 16%, the Türkiye duty is 7% and the US duty is 0%–1.4%.
EU member states imported goods of subheading 0803.10 worth US$442.7m in 2024; the largest supplier from outside the EU was Colombia.
Questions and answers
What is the EU import duty for CN code 0803 10 10?
The third-country duty in the EU Combined Nomenclature is 16%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0803 10 10?
146 countries have a preferential rate on this line, 132 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 0803 10 10?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 0803.10 as a whole, the largest supplier from outside the EU in 2024 was Colombia (US$62.5m), followed by Ecuador.
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