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
C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y978 Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Import controlImport control of organic products
Applies to goods from
all countries except Switzerland, Iceland, Liechtenstein, Norway
Legal act
Regulation 2306/21
Documents
C644 Certificate of inspection for organic products
Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0692/14
Documents
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
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%
Croatia25%
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary27%
Ireland23%
Italy10% reduced rate
Latvia12% reduced rate
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland5% reduced rate
Portugal23%
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia9.5% reduced rate
Spain21%
Sweden6% reduced rate
TEDB · 25 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
20.8%
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 tariff classification and GSP eligibility of IQF strawberries from Egypt
Legal notes
Additional notes
1. The content of various sugars expressed as sucrose (sugar content) of the 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 the factor 0,95.
2. For the purposes of subheadings 08119011, 08119031 and 08119085, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola and pitahaya.
3. For the purposes of subheadings 08119011, 08119031, 08119085, 08129070 and 08135031, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.
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.
0811 · Fruit and nuts, uncooked, or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
The expression ‘frozen’ as defined in the HS General Explanatory Note to this chapter, second paragraph, is also to be seen by the criteria set out in the judgment of the Court of Justice of the European Union in Case 120/75. By analogy, following the Court's interpretation of these criteria in its judgment in Case C-423/09, the process of freezing must give rise to substantial and irreversible changes, with the result that the product is no longer in its natural state.
Therefore, products are ‘frozen’ when the products which are subjected to the freezing processes undergo certain irreversible changes as a result of this very process, in particular to the structure of the cells, with the result that these products are no longer in their natural state, even after they have started to thaw or have thawed out completely.
See additional note 1 to this chapter, regarding subheadings involving sugar content.
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
Other
20.8%
—
2025
unchanged
20.8%
—
2024
unchanged
20.8%
—
2023
unchanged
20.8%
—
2022
unchanged
20.8%
—
2021
unchanged
20.8%
—
2020
unchanged
20.8%
—
2019
Other
20.8%
—
In the EU Combined Nomenclature, 0811 10 19 is one of 3 lines under subheading 0811.10, fruit and nuts, uncooked or cooked by steaming or boiling: strawberries.
The third-country duty is 20.8%, and quantities are declared in —.
Goods from 135 countries can enter the EU at a preferential rate instead of the standard 20.8%; 131 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 frozen strawberries (HS 0811.10) worth €390m (up 7% on the year before), at an average of €1.37 per kg; Egypt supplied 67%, followed by Morocco.
For the same subheading, the UK duty is 14%–20%, the Türkiye duty is 15.4%–37%, the US duty is 11.2%, the Canada duty is 0%–12.5%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 9.6%–12%, the Taiwan duty is 20%, the GCC duty is 5%, the North Macedonia duty is 20% and the Nigeria duty is 20%.
EU member states imported goods of subheading 0811.10 worth US$569m in 2024; the largest supplier from outside the EU was Egypt.
Questions and answers
What is the EU import duty for CN code 0811 10 19?
The third-country duty in the EU Combined Nomenclature is 20.8%; 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 0811 10 19?
135 countries have a preferential rate on this line, 131 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 0811 10 19?
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 0811.10 as a whole, the largest supplier from outside the EU in 2024 was Egypt (US$172m), followed by Morocco.
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EU Combined Nomenclature · CN code · 
Egypt
Morocco
Türkiye
China
Chile
Ukraine
Serbia
Peru
UK
USA
Canada
Mexico
Brazil
Argentina
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria