EU Combined Nomenclature · CN code · HS 0902.10
0902 10 00: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 0902 Tea, whether or not flavoured:
- 0902 10 00 Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
- Additional dutyAdditional duties 50% 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 duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- Duty on low-value parcelsLow-value consignment customs duty 3 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 duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 4
- Import control
- Applies to goods from
- China
- Legal act
- Regulation 1793/19
- Documents
- 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
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- 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
- N954 Movement certificate EUR.1
- 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.
-
Austria 20% -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 25% -
Cyprus 5% reduced rate -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 20% -
Germany 7% reduced rate -
Greece 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 10% reduced rate -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 0% reduced rate -
Netherlands 9% reduced rate -
Poland 8% reduced rate -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 6% reduced rate
TEDB · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 3.2% |
| 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 - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 7 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 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 |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EEA - European Economic Area | Iceland, Norway | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | 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–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Liechtenstein agreement | Liechtenstein | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | 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–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Türkiye agreement | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
EU: imports by month · HS 0902.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Japan | €70.2m | 44.5% | +73.6% |
 China | €43.9m | 27.8% | +7.4% |
 Sri Lanka | €12.7m | 8% | -8.5% |
 United Kingdom | €9.1m | 5.7% | -14% |
 India | €5.6m | 3.5% | -8.8% |
 Morocco | €3m | 1.9% | +43.2% |
 Vietnam | €2.3m | 1.5% | +114.3% |
 United Arab Emirates | €2.1m | 1.4% | -12.5% |
Same subheading in other tariffs
0902.10 Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
UK 2% Third-country duty 1 tariff line 
Türkiye 7% Third-country duty 1 tariff line 
USA Free – 6.4% General (MFN) 2 tariff lines · average 3.2% 
Canada Free Third-country duty 4 tariff lines 
Mexico 20% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 1 tariff line 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines Japan 17% Third-country duty 1 tariff line 
Taiwan 17% Third-country duty 1 tariff line 
GCC Free Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line Binding rulings for similar goods
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.
- N294683 U.S. CBP
The tariff classification of Mother’s Day Mug Gift Sets from China
- N280540 U.S. CBP
The tariff classification of flavored green tea, black tea and herbal tea from India and South Africa
- H260569 U.S. CBP
Modification of NY N004103 and NY N041686; Revocation of NY G87506; Classification of Zen Tea, Green Tea and Lemongrass, and Cucumber White Tea.
- 600015705 HMRC
A pack of tea bags. The item consists of two individual packs of green tea and a complimentary spoon. One of the packs contains twenty tagged tea bags each containing 1.75g of peppermint green tea with mint flavour. The ingredients include green tea, mint leaves, and natural mint flavouring. The…
Legal notes
CN Explanatory Notes
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.
General notes to the chapter
COFFEE, TEA, MATÉ AND SPICES
General
The classification of spices which have been mixed together or have had other substances added to them is determined by note 1 to this chapter.
In accordance with this note, mixtures of spices with other substances, not having the essential character of spices, are excluded from this chapter. They fall in heading 2103 if they constitute mixed condiments or mixed seasonings. In the case of mixtures used directly for flavouring drinks or in the preparation of extracts intended for the manufacture of drinks, composed of spices or plants, parts of plants, seeds, fruits or nuts (whole, sliced, crushed or powdered) or species included in other chapters (Chapters 7, 11, 12, etc.), see the HS General Explanatory Note to this chapter, sixth and seventh paragraphs.
Debris and waste of spices, which inevitably arise during harvesting and subsequent working (for example, sorting or drying) or during storage operations or transportation, are classified as ‘neither crushed nor ground’, except where a product is identifiable (for example, by reason of its homogeneous composition) as having undergone an intentional crushing operation.
The expression ‘crushed or ground’ used in various headings of this chapter does not cover products cut into pieces.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
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 | Green tea (not fermented) in immediate packings of a content not exceeding 3 kg | 3.2% | — |
| 2025 | unchanged | 3.2% | — |
| 2024 | unchanged | 3.2% | — |
| 2023 | unchanged | 3.2% | — |
| 2022 | unchanged | 3.2% | — |
| 2021 | unchanged | 3.2% | — |
| 2020 | unchanged | 3.2% | — |
| 2019 | Green tea (not fermented) in immediate packings of a content not exceeding 3 kg | 3.2% | — |
CN code 0902 10 00 is a line of the EU Combined Nomenclature under HS subheading 0902.10 (green tea (not fermented) in immediate packings of a content not exceeding 3 kg).
The third-country duty is 3.2%, and quantities are declared in —.
149 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 3.2%.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of goods of subheading 0902.10 into the EU came to €158m between September 2025 and August 2026 (up 24% on the year before); Japan supplied 45%, followed by China.
For the same subheading, the UK duty is 2%, the Türkiye duty is 7%, the US duty is 0%–6.4%, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 17%, the Taiwan duty is 17%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%.
EU member states imported goods of subheading 0902.10 worth US$292m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$11m.
Questions and answers
What is the EU import duty for CN code 0902 10 00?
The third-country duty in the EU Combined Nomenclature is 3.2%; 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 0902 10 00?
149 countries have a preferential rate on this line, 149 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 0902 10 00?
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 0902.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$40m), followed by Japan.