EU Combined Nomenclature · CN code · HS 2008.99
Other prepared or preserved fruit
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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 5% reduced rate 
Cyprus 19% 
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 10% 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 23% 
Romania 11% reduced rate 
Slovakia 23% 
Slovenia 9.5% reduced rate 
Spain 10% reduced rate 
Sweden 6% reduced rate TEDB · 1 November 2026
| Country | Value | Share | Change |
|---|---|---|---|
 China | €85.2m | 13.2% | +1.4% |
 India | €78.9m | 12.2% | -22.1% |
 South Korea | €53m | 8.2% | +6.6% |
 Costa Rica | €47m | 7.3% | -14.8% |
 Ecuador | €42.6m | 6.6% | +2.1% |
 Brazil | €39.5m | 6.1% | +25.2% |
 Thailand | €35.9m | 5.6% | -7.1% |
 Mexico | €34.1m | 5.3% | -8.7% |
2008.99 Other, including mixtures other than those of subheading: other
UK Free – 25% Third-country duty 51 tariff lines · average 16.4% · 6× specific or compound duty 
Türkiye 5.1% – 58.5% Third-country duty 25 tariff lines · average 54.4% 
USA Free – 22.4% General (MFN) 23 tariff lines · average 6.4% · 3× specific or compound duty 
Canada Free – 6% General (MFN) 13 tariff lines · average 4.9% Mexico 20% General (MFN) 1 tariff line Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 4 tariff lines 
Peru 6% General (MFN) 3 tariff lines 
New Zealand Free – 5% General (MFN) 18 tariff lines · average 2.8% 
Japan 7.7% – 29.8% General (MFN) 31 tariff lines · average 15.5% · 5× specific or compound duty 
Taiwan 5% – 25% General (MFN) 16 tariff lines · average 15.3% 
GCC 5% General (MFN) 2 tariff lines 
Switzerland specific or compound duty General (MFN) 7 tariff lines 
Norway Free General (MFN) 5 tariff lines · 4× specific or compound duty 
North Macedonia Free – 40% General (MFN) 29 tariff lines · average 27.2% 
Nigeria 20% General (MFN) 1 tariff line 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 fruit products from France and Guatemala
The tariff classification of casava flatbread from Venezuela.
The tariff classification of Taro Lime Flavor Chips from China.
The tariff classification of coconut cream and papaya preparations from the Dominican Republic.
Banana based puree gel produced also containing lemon juice, salt, and date syrup. Not cooked, hot-fill pasteurised in a screw top pouch intended for direct consumption. Presented for retail sale.
Mango based puree gel produced also containing lemon juice, salt, and date syrup. Not cooked, hot-fill pasteurised in a screw top pouch intended for direct consumption. Presented for retail sale.
Dried dates snack food with sparkling cola flavouring. Ingredients: Pitted dates, popping candy (sugar, malt syrup, carbon dioxide), vegetable oil (shea), chicory root fibre (inulin), acid (malic acid, citric acid), flavouring (cola). 100g pack
Dried dates snack food with sour pear flavour. Ingredients: Ingredients: Pitted dates, chicory root fibre (inulin), vegetable oil (shea), acid (malic acid, citric acid), pear powder, flavouring (pear) 100g pack
64 rulings in total for this code
1. This chapter does not cover:
(a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b) vegetable fats and oils (Chapter 15);
(c) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(d) bakers' wares and other products of heading 1905; or
(e) homogenised composite food preparations of heading 2104.
2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).
4. Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.
5. For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6. For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.
1. For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 20019050 should not have a salt content exceeding 2,5 % by weight.
2.
(a) The content of various sugars expressed as sucrose (sugar content) of 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 one of the following factors:
0,93 in respect of products of subheadings 200820 to 200880, 200893, 200897 and 200899;
0,95 in respect of products of the other headings.
However, the content of various sugars expressed as sucrose (sugar content) of the following products classified in this Chapter:
products manufactured on the basis of seaweed and other algae prepared or preserved by processes not provided for in Chapter 12;
products manufactured on the basis of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content of heading 0714;
products manufactured on the basis of vine leaves;
corresponds to the figure resulting from a calculation carried out on the basis of measurements which have been obtained applying the high performance liquid chromatography method (the “HPLC method”), using the following formula:
S + (G + F) × 0,95;
where:
“S” is the sucrose content determined by the HPLC method;
“F” is the fructose content determined by the HPLC method;
“G” is the glucose content determined by the HPLC method.
(b) The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014) at a temperature of 20 °C.
3. The products of subheadings 200820 to 200880, 200893, 200897 and 200899 are to be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:
pineapples and grapes: 13 %,
other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.
4. For the purposes of subheadings 20083011 to 20083039, 20084011 to 20084039, 20085011 to 20085059, 20086011 to 20086039, 20087011 to 20087059, 20088011 to 20088039, 20089311 to 20089329, 20089712 to 20089738 and 20089911 to 20089940, the following expressions have the meanings hereby assigned to them:
‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘% mas’: the symbol for alcoholic strength by mass.
5. The following is to be applied to the products as they are presented:
(a) the added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:
lemon or tomato juice: 3,
grape juice: 15,
other fruit or vegetable juices, including mixtures of juices: 13.
(b) the fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juice lose their original character of fruit juices of heading 2009.
Item (b) does not apply to concentrated natural fruit juices. Consequently, concentrated natural fruit juices are not excluded from heading 2009.
6. For the purposes of subheadings 20096951 and 20096971, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014) at a temperature of 20 °C is not less than 50,9 %.
7. For the purposes of subheadings 20019092, 20060035, 20060091, 20071091, 20079993, 20089703, 20089705, 20089712, 20089716, 20089732, 20089736, 20089751, 20089772, 20089776, 20089792, 20089794, 20089797, 20089924, 20089931, 20089936, 20089938, 20089948, 20089963, 20098934, 20098936, 20098973, 20098985, 20098988, 20098997, 20099092, 20099095 and 20099097, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.
8. For the purposes of subheadings 20019092, 20060035, 20060091, 20079993, 20081912, 20081992, 20089703, 20089705, 20089712, 20089716, 20089732, 20089736, 20089751, 20089772, 20089776, 20089792, 20089794 and 20089797, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.
9. Seaweeds and other algae prepared or preserved by processes not provided for in Chapter 12, such as cooking, roasting, seasoning or adding sugar, fall in Chapter 20 as preparations of other parts of plants. Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, are to be classified under heading 1212.
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.
See additional note 2(a) to this chapter, as regards ‘sugar content’.
See additional note 3 to this chapter, as regards ‘added sugar’.
See additional note 4 to this chapter, as regards ‘spirit content’.
General
This chapter covers snack-products ready for consumption, in the form of, for example, dried peas or peanuts which are only partially coated with dough and where the essential character of the product is consequently given by the vegetables, fruit, nuts or other parts of plants.
This chapter also covers cucumbers and gherkins that have undergone complete lactic fermentation.
However, cucumbers and gherkins which have not undergone complete lactic fermentation and which are provisionally preserved in brine are to be classified in subheading 0711 40 00 if they are not suitable for immediate consumption. In general, such products contain by weight at least 10 % of salt.
Note 4
For the determination of the dry-weight content of tomato juice, the analytical method set out in the Annex to Commission Regulation (EEC) No 1979/82 (OJ L 214, 22.7.1982, p. 12) is to be applied.
Additional note 1
In order to determine the acid content of the product, aliquot proportions of the liquid and solid parts of the goods should be homogenised.
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 | Ginger | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Ginger | Free | — |
In the EU Combined Nomenclature, 2008 99 41 is one of 25 lines under subheading 2008.99, other, including mixtures other than those of subheading: other.
The third-country duty is free, and quantities are declared in —.
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 other prepared or preserved fruit (HS 2008.99) worth €645m (down 3% on the year before), at an average of €1.58 per kg; China supplied 13%, followed by India.
For the same subheading, the UK duty is 0%–25%, the Türkiye duty is 5.1%–58.5%, the US duty is 0%–22.4%, the Canada duty is 0%–6%, the Mexico duty is 20%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 7.7%–29.8%, the Taiwan duty is 5%–25%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 0%–40% and the Nigeria duty is 20%.
EU member states imported goods of subheading 2008.99 worth US$1.4bn in 2024; the largest supplier from outside the EU was India.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 2008.99 as a whole, the largest supplier from outside the EU in 2024 was India (US$99m), followed by China.
Everyday names, not part of the legal text.