EU Combined Nomenclature · CN code · HS 0808.10
Fresh apples
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.1181 | Lebanon | 0.36 EUR / 100 kg · V 45.700 EUR/DTN(01):0 % ; V 44.800 EUR/DTN(01):0. % + 0.900 EUR DTN; V 43.900 EUR/DTN(01):0.000 % + 1.800 EUR DTN; V 43.000 EUR/DTN(01):0.000 % + 2.700 EUR DTN; V 42.000 EUR/DTN(01):0.000 % + 3.700 EUR DTN; V 0.000 EUR/DTN(01):0.000 % + 23.800 EUR DTN | 1 January 2026 – 31 December 2026 | 10,000,000 kg | 10,000,000 kg | Open |
Balances from the Commission’s weekly quota report of 16 October 2026.
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.
Austria 4.9% reduced rate 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 5% reduced rate 
Cyprus 5% reduced rate 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 13.5% reduced rate 
France 5.5% reduced rate 
Germany 7% reduced rate 
Greece 13% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 4% reduced rate 
Latvia 12% reduced rate 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 0% reduced rate 
Netherlands 9% reduced rate 
Poland 5% reduced rate 
Portugal 6% reduced rate 
Romania 11% reduced rate 
Slovakia 5% / 19% reduced rate 
Slovenia 9.5% reduced rate 
Spain 21% 
Sweden 6% reduced rate TEDB · 23 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 7,2 MIN 0,36 €/100 kg/net |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Iceland agreement | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Türkiye agreement | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 6 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 3.7% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 6.5 % MIN 0.32 EUR / 100 kg |
| EU–Lebanon agreement | Lebanon | 2.8 % MIN 0.36 EUR / 100 kg |
| EU–Moldova agreement | Moldova | 0 EUR / 100 kg |
| EU–New Zealand agreement | New Zealand | 1.8 % MIN 0.09 EUR / 100 kg |
| Country | Value | Share | Change |
|---|---|---|---|
 Chile | €88.4m | 39.6% | -36.2% |
 South Africa | €57.3m | 25.7% | -21.2% |
 New Zealand | €24.3m | 10.9% | -33.3% |
 Moldova | €20.4m | 9.2% | -6.5% |
 North Macedonia | €9m | 4% | -29% |
 Brazil | €7.8m | 3.5% | +58.1% |
 United Kingdom | €5m | 2.2% | -8.5% |
 Serbia | €4.2m | 1.9% | -65.2% |
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 tariff classification of fresh fruits from Canada
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.
This subheading covers apples which, because of their appearance and characteristics (ungraded and unsorted fruit, generally smaller than dessert fruit with an acid or unpalatable flavour, low value, etc.), can be used only in the manufacture of beverages, fermented or not. They must be in bulk, without separators, in their means of transport (for example, railway wagons, large containers, lorries or lighters).
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:
Sterilised fruits and nuts are excluded from this chapter (heading 2008 in general).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | Cider apples, in bulk, from 16 September to 15 December | 7,2 MIN 0,36 €/100 kg/net | — |
| 2025 | unchanged | 7,2 MIN 0,36 €/100 kg/net | — |
| 2024 | unchanged | 7,2 MIN 0,36 €/100 kg/net | — |
| 2023 | unchanged | 7,2 MIN 0,36 €/100 kg/net | — |
| 2022 | unchanged | 7,2 MIN 0,36 €/100 kg/net | — |
| 2021 | unchanged | 7,2 MIN 0,36 €/100 kg/net | — |
| 2020 | unchanged | 7,2 MIN 0,36 €/100 kg/net | — |
| 2019 | Cider apples, in bulk, from 16 September to 15 December | 7,2 MIN 0,36 €/100 kg/net | — |
CN code 0808 10 10 is a line of the EU Combined Nomenclature under HS subheading 0808.10 (apples, pears and quinces, fresh: apples).
The third-country duty is a specific or compound duty: 7,2 MIN 0,36 €/100 kg/net.
120 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 7,2 MIN 0,36 €/100 kg/net.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of fresh apples (HS 0808.10) into the EU came to €223.1m between September 2025 and August 2026 (down 31% on the year before); Chile supplied 40%, followed by South Africa.
For the same subheading, the UK duty is 6%–8%, the Türkiye duty is 60.3% and the US duty is free.
EU member states imported goods of subheading 0808.10 worth US$1.9bn in 2024; the largest supplier from outside the EU was Chile, and the United Kingdom ranked 8th with US$3.5m.
The third-country duty in the EU Combined Nomenclature is 7,2 MIN 0,36 €/100 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
137 countries have a preferential rate on this line, 120 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.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 0808.10 as a whole, the largest supplier from outside the EU in 2024 was Chile (US$101.6m), followed by South Africa.
Everyday names, not part of the legal text.
Türkiye
USA