ONE SHIPMENT, CHECKED
arrivedRotterdam · 22 Jan 2025
goodssweetened dried cranberries, 25 kg bags
customs value€ 58,000
duty paid at 17.6%€ 10,208
duty owed under CETA€ 0
claimable until 22 Jan 2027€ 10,208
our share, when it arrives€ 2,552
17.6%
MFN duty on sweetened dried cranberries in packs over 1 kg, CN 2008 93 91
taric, sept 2026
16.8%
on cranberry juice concentrate with added sugar, CN 2009 81 31
taric, sept 2026
€ 95 m
EU imports of Canadian cranberry products in 2025 (dried € 67 m, juice € 36 m)
eurostat comext
54% · 92%
share of dried cranberries and of juice concentrate cleared in the Netherlands
eurostat comext, 2025

the rates

cn codegoodsmfn duty
2008 93 91cranberries, prepared, added sugar, packs > 1 kg17.6%
2008 93 93same, packs of 1 kg or less20.8%
2008 93 99cranberries, prepared, no added sugar18.4%
2009 81 31cranberry juice, Brix ≤ 67, value > € 30/100 kg, added sugar16.8%
2009 81 95juice of V. macrocarpon, Brix ≤ 67, no added sugar14.4%
0811 90 95frozen cranberries, no added sugar14.4%

One thing to check first: TARIC subheading 2008 93 91 20 carries an autonomous end-use duty suspension for sweetened dried cranberries used by the food-processing industry in the manufacture of new products. Entries declared under that code paid 0% regardless of origin, and there is nothing to recover on them. Entries under 2008 93 91 80 (other), which is where retail packs, repacking and anything without end-use authorisation lands, paid 17.6%. Your broker's declarations show which code was used.

do canadian cranberries qualify?

CETA Annex 5, heading 20.08: a change from any other heading, provided that the net weight of non-originating sugar does not exceed 40% of the net weight of the product. Heading 20.09 (juice): a change from any other heading, with the same sugar cap. Frozen berries of 08.11: the fruit must be wholly obtained in Canada.

Cranberries grown in Quebec, British Columbia or the Maritimes are wholly obtained, so frozen and unsweetened products qualify without discussion. For sweetened dried cranberries the question is the sugar. They are roughly half sugar by weight; if that sugar is non-originating (refined in Canada from imported raw cane, for instance), the 40% cap is breached and the product is not Canadian-origin for CETA. If the sugar is Canadian (beet sugar from Alberta, or sugar that itself qualifies), it is. Juice concentrate with added sugar raises the same question at a lower weight share.

This is the first thing we ask the exporter, and the reason a free check comes before any filing: an origin declaration that cannot be backed up by the exporter's records is worse than no declaration.

what stands in the way

what we check before anyone signs.

  • The sugar: which sugar, from where, what share of net weight. The exporter's bill of materials settles it.
  • The code: 2008 93 91 20 (end-use suspension, already 0%) or 2008 93 91 80 (17.6%). Only the second is a refund.
  • Direct transport: containers from Montreal or Halifax to Rotterdam qualify; product consolidated at a US warehouse and released there does not.
  • Timing: two years from the import date for the late origin declaration; imports since autumn 2024 are still open.
  • Packs of 1 kg or less pay 20.8%: a bigger refund, same rules.

how the refund works

Send us the customs entries for the last two years, or just the invoices and bills of lading. We tell you within days which entries are recoverable, which need the exporter's confirmation of the sugar, and which are closed. We obtain the origin declaration from the Canadian processor, and a licensed Dutch customs representative lodges the repayment request with Douane. Douane pays you; our share is due only when the refund arrives.

For an ingredient importer bringing in a container a month at 17.6%, two years of duty is a serious number. Check one shipment or send us the list.

questions

the questions cranberry importers ask.

What is the EU import duty on dried cranberries from Canada?

17.6% for sweetened dried cranberries in packs over 1 kg (CN 2008 93 91), 20.8% in packs of 1 kg or less, 18.4% without added sugar. Under CETA the rate is 0% with a valid origin declaration from the Canadian exporter.

And on cranberry juice concentrate?

16.8% on concentrate with added sugar (CN 2009 81 31) and 14.4% without (2009 81 95). Both are 0% under CETA.

Do sweetened dried cranberries qualify for CETA origin?

Only if the non-originating sugar is at most 40% of the product's net weight. Sweetened dried cranberries are about half sugar, so the answer depends on where the sugar comes from. The exporter knows; we ask before anything is filed.

We import for food manufacturing. Does that change anything?

It may mean your entries were declared under TARIC code 2008 93 91 20, an end-use suspension at 0% for cranberries used in food processing. If so, no duty was paid and there is nothing to recover. If your broker used the general code, you paid 17.6% and can claim it back.

How far back can we claim?

Two years from the import date: the refund itself is allowed for three years under the Union Customs Code, but the late origin declaration must be presented within two years (CETA Protocol Art. 19.4).

What does it cost?

Nothing up front. The first check is free; if we file, our fee is a share of the duty refunded, and nothing otherwise.

contact

send one importer's records. we'll tell you what's in them.

The first check is free and takes a few days. You get the total that can be claimed back. If there's nothing to recover, you'll hear that too.

Hesling, founder of Preferent

Hesling

founder, Preferent · Amsterdam

hello@preferent.eu