EU Combined Nomenclature · CN code · HS 0907.20

0907 20 00

0907 20 00: Cloves (whole fruit, cloves and stems): crushed or ground

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026

  1. 0907 Cloves (whole fruit, cloves and stems):
  2. 0907 20 00 Crushed or ground

What you pay

Importing into EU

Customs duty 8% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

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
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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 3

  • 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
    • N954 Movement certificate EUR.1
  • 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 10% reduced rate
  • 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 · 23 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—8%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, 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 more

Antigua & 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 more

Antarctica, 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 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama 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–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–Iceland agreement Iceland Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–Kenya agreement Kenya Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon 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–Norway agreement Norway 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
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 6 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu

2.8%
Mercosur Argentina, Brazil, Paraguay, Uruguay 6.4%

EU: imports by month · HS 0907.20

last 12 months€1.8m-30% · previous 12 months
Average import price€6.98 per kg
Preferential rate84%
Jan 2024: €62kFeb 2024: €204kMar 2024: €76kApr 2024: €126kMay 2024: €315kJun 2024: €325kJul 2024: €115kAug 2024: €51kSept 2024: €129kOct 2024: €405kNov 2024: €220kDec 2024: €109kJan 2025: €338kFeb 2025: €244kMar 2025: €136kApr 2025: €369kMay 2025: €118kJun 2025: €253kJul 2025: €118kAug 2025: €163kSept 2025: €41kOct 2025: €192kNov 2025: €277kDec 2025: €17kJan 2026: €64kFeb 2026: €8kMar 2026: €233kApr 2026: €228kMay 2026: €211kJun 2026: €358kJul 2026: €54kAug 2026: €139k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Vietnam €820k 45% +26.1%
Indonesia €561k 30.8% -56.4%
Sri Lanka €149k 8.2% -59.6%
United Kingdom €85k 4.7% +30.8%
Madagascar €85k 4.7% -46.3%
Egypt €53k 2.9% +2,147%
Türkiye €21k 1.2% -3.4%
Lebanon €18k 1% +28%

Same subheading in other tariffs

0907.20 Cloves (whole fruit, cloves and stems): crushed or ground

Legal notes

Chapter notes: Chapter 09 →

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.

0907 · Cloves (whole fruit, cloves and stems)

This heading also covers crushed or ground cloves.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Crushed or ground 8% —
2025 unchanged 8% —
2024 unchanged 8% —
2023 unchanged 8% —
2022 unchanged 8% —
2021 unchanged 8% —
2020 unchanged 8% —
2019 Crushed or ground 8% —

CN code 0907 20 00 is a line of the EU Combined Nomenclature under HS subheading 0907.20 (cloves (whole fruit, cloves and stems): crushed or ground).

The third-country duty is 8%, and quantities are declared in —.

133 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 8%.

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 0907.20 into the EU came to €1.8m between September 2025 and August 2026 (down 30% on the year before); Vietnam supplied 45%, followed by Indonesia.

For the same subheading, the UK duty is 8%, the Türkiye duty is 30% and the US duty is free.

EU member states imported goods of subheading 0907.20 worth US$7.4m in 2024; the largest supplier from outside the EU was Indonesia.

Questions and answers

What is the EU import duty for CN code 0907 20 00?

The third-country duty in the EU Combined Nomenclature is 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 0907 20 00?

147 countries have a preferential rate on this line, 133 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 0907 20 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 0907.20 as a whole, the largest supplier from outside the EU in 2024 was Indonesia (US$887.5k), followed by Vietnam.

Download as CSV Follow changes (RSS)