LegalizeCouncil Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 0801 | Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled: | ||
| – Coconuts: | |||
| 0801 11 00 | – – Desiccated | Free | — |
| 0801 12 00 | – – In the inner shell (endocarp) | Free | — |
| 0801 19 00 | – – Other | Free | — |
| – Brazil nuts: | |||
| 0801 21 00 | – – In shell | Free | — |
| 0801 22 00 | – – Shelled | Free | — |
| – Cashew nuts: | |||
| 0801 31 00 | – – In shell | Free | — |
| 0801 32 00 | – – Shelled | Free | — |
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled: | ||
| – Almonds: | |||
| 0802 11 | – – In shell: | ||
| 0802 11 10 | – – – Bitter | Free | — |
| 0802 11 90 | – – – Other | 5,6 (1) | — |
| 0802 12 | – – Shelled: | ||
| 0802 12 10 | – – – Bitter | Free | — |
| 0802 12 90 | – – – Other | 3,5 (1) | — |
| – Hazelnuts or filberts (Corylus spp.): | |||
| 0802 21 00 | – – In shell | 3,2 | — |
| 0802 22 00 | – – Shelled | 3,2 | — |
| – Walnuts: | |||
| 0802 31 00 | – – In shell | 4 | — |
| 0802 32 00 | – – Shelled | 5,1 | — |
| – Chestnuts (Castanea spp.): | |||
| 0802 41 00 | – – In shell | 5,6 | — |
| 0802 42 00 | – – Shelled | 5,6 | — |
| – Pistachios: | |||
| 0802 51 00 | – – In shell | 1,6 | — |
| 0802 52 00 | – – Shelled | 1,6 | — |
| – Macadamia nuts: | |||
| 0802 61 00 | – – In shell | 2 | — |
| 0802 62 00 | – – Shelled | 2 | — |
| 0802 70 00 | – Kola nuts (Cola spp.) | Free | — |
| 0802 80 00 | – Areca nuts | Free | — |
| – Other: | |||
| 0802 91 00 | – – Pine nuts, in shell | 3,2 (2) | — |
| 0802 92 00 | – – Pine nuts, shelled | 3,2 (2) | — |
| 0802 99 | – – Other: | ||
| 0802 99 10 | – – – Pecans | Free | — |
| 0802 99 90 | – – – Other | 3,2 (2) | — |
| 0803 | Bananas, including plantains, fresh or dried: | ||
| 0803 10 | – Plantains: | ||
| 0803 10 10 | – – Fresh | 16 | — |
| 0803 10 90 | – – Dried | 16 | — |
| 0803 90 | – Other: | ||
| – – Fresh: | |||
| 0803 90 11 | – – – Plátano de Canarias | 114 €/1 000 kg/net | — |
| 0803 90 19 | – – – Other | 114 €/1 000 kg/net | — |
| 0803 90 90 | – – Dried | 16 | — |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: | ||
| 0804 10 00 | – Dates | 7,7 | — |
| 0804 20 | – Figs: | ||
| 0804 20 10 | – – Fresh | 5,6 | — |
| 0804 20 90 | – – Dried | 8 | — |
| 0804 30 00 | – Pineapples | 5,8 | — |
| 0804 40 00 | – Avocados | (3) | — |
| 0804 50 00 | – Guavas, mangoes and mangosteens | Free | — |
| 0805 | Citrus fruit, fresh or dried: | ||
| 0805 10 | – Oranges: | ||
| – – Sweet oranges, fresh: | |||
| 0805 10 22 | – – – Navel oranges | (4) | — |
| 0805 10 24 | – – – White oranges | (4) | — |
| 0805 10 28 | – – – Other | (4) | — |
| 0805 10 80 | – – Other | (5) | — |
| – Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: | |||
| 0805 21 | – – Mandarins (including tangerines and satsumas): | ||
| 0805 21 10 | – – – Satsumas | (4) | — |
| 0805 21 90 | – – – Other | (4) | — |
| 0805 22 00 | – – Clementines | (4) | — |
| 0805 29 00 | – – Other | (4) | — |
| 0805 40 00 | – Grapefruit and pomelos | (6) | — |
| 0805 50 | – Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): | ||
| 0805 50 10 | – – Lemons (Citrus limon, Citrus limonum) | (4) | — |
| 0805 50 90 | – – Limes (Citrus aurantifolia, Citrus latifolia) | 12,8 | — |
| 0805 90 00 | – Other | 12,8 | — |
| 0806 | Grapes, fresh or dried: | ||
| 0806 10 | – Fresh: | ||
| 0806 10 10 | – – Table grapes | (4) | — |
| 0806 10 90 | – – Other | (7) | — |
| 0806 20 | – Dried: | ||
| 0806 20 10 | – – Currants | 2,4 | — |
| 0806 20 30 | – – Sultanas | 2,4 | — |
| 0806 20 90 | – – Other | 2,4 | — |
| 0807 | Melons (including watermelons) and papaws (papayas), fresh: | ||
| – Melons (including watermelons): | |||
| 0807 11 00 | – – Watermelons | 8,8 | — |
| 0807 19 00 | – – Other | 8,8 | — |
| 0807 20 00 | – Papaws (papayas) | Free | — |
| 0808 | Apples, pears and quinces, fresh: | ||
| 0808 10 | – Apples: | ||
| 0808 10 10 | – – Cider apples, in bulk, from 16 September to 15 December | 7,2 MIN 0,36 €/100 kg/net | — |
| 0808 10 80 | – – Other | (4) | — |
| 0808 30 | – Pears: | ||
| 0808 30 10 | – – Perry pears, in bulk, from 1 August to 31 December | 7,2 MIN 0,36 €/100 kg/net | — |
| 0808 30 90 | – – Other | (4) | — |
| 0808 40 00 | – Quinces | 7,2 | — |
| 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh: | ||
| 0809 10 00 | – Apricots | (4) | — |
| – Cherries: | |||
| 0809 21 00 | – – Sour cherries (Prunus cerasus) | (4) | — |
| 0809 29 00 | – – Other | (4) | — |
| 0809 30 | – Peaches, including nectarines: | ||
| 0809 30 20 | – – Flat peaches (Prunus persica var. platycarpa) and flat nectarines (Prunus persica var. platerina) | (4) | — |
| – – Other: | |||
| 0809 30 30 | – – – Nectarines | (4) | — |
| 0809 30 80 | – – – Other | (4) | — |
| 0809 40 | – Plums and sloes: | ||
| 0809 40 05 | – – Plums | (4) | — |
| 0809 40 90 | – – Sloes | 12 | — |
| 0810 | Other fruit, fresh: | ||
| 0810 10 00 | – Strawberries | (8) | — |
| 0810 20 | – Raspberries, blackberries, mulberries and loganberries: | ||
| 0810 20 10 | – – Raspberries | 8,8 | — |
| 0810 20 90 | – – Other | 9,6 | — |
| 0810 30 | – Black-, white- or redcurrants and gooseberries: | ||
| 0810 30 10 | – – Blackcurrants | 8,8 | — |
| 0810 30 30 | – – Redcurrants | 8,8 | — |
| 0810 30 90 | – – Other | 9,6 | — |
| 0810 40 | – Cranberries, bilberries and other fruit of the genus Vaccinium: | ||
| 0810 40 10 | – – Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea) | Free | — |
| 0810 40 30 | – – Fruit of the species Vaccinium myrtillus | 3,2 | — |
| 0810 40 50 | – – Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum | 3,2 | — |
| 0810 40 90 | – – Other | 9,6 | — |
| 0810 50 00 | – Kiwifruit | (9) | — |
| 0810 60 00 | – Durians | 8,8 | — |
| 0810 70 00 | – Persimmons | 8,8 | — |
| 0810 90 | – Other: | ||
| 0810 90 20 | – – Tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola and pitahaya | Free | — |
| 0810 90 75 | – – Other | 8,8 | — |
| 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: | ||
| 0811 10 | – Strawberries: | ||
| – – Containing added sugar or other sweetening matter: | |||
| 0811 10 11 | – – – With a sugar content exceeding 13 % by weight | 20,8 + 8,4 €/100 kg/net | — |
| 0811 10 19 | – – – Other | 20,8 | — |
| 0811 10 90 | – – Other | 14,4 | — |
| 0811 20 | – Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries: | ||
| – – Containing added sugar or other sweetening matter: | |||
| 0811 20 11 | – – – With a sugar content exceeding 13 % by weight | 20,8 + 8,4 €/100 kg/net | — |
| 0811 20 19 | – – – Other | 20,8 | — |
| – – Other: | |||
| 0811 20 31 | – – – Raspberries | 14,4 | — |
| 0811 20 39 | – – – Blackcurrants | 14,4 | — |
| 0811 20 51 | – – – Redcurrants | 12 | — |
| 0811 20 59 | – – – Blackberries and mulberries | 12 | — |
| 0811 20 90 | – – – Other | 14,4 | — |
| 0811 90 | – Other: | ||
| – – Containing added sugar or other sweetening matter: | |||
| – – – With a sugar content exceeding 13 % by weight: | |||
| 0811 90 11 | – – – – Tropical fruit and tropical nuts | 13 + 5,3 €/100 kg/net | — |
| 0811 90 19 | – – – – Other | 20,8 + 8,4 €/100 kg/net | — |
| – – – Other: | |||
| 0811 90 31 | – – – – Tropical fruit and tropical nuts | 13 | — |
| 0811 90 39 | – – – – Other | 20,8 | — |
| – – Other: | |||
| 0811 90 50 | – – – Fruit of the species Vaccinium myrtillus | 12 | — |
| 0811 90 70 | – – – Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium | 3,2 | — |
| – – – Cherries: | |||
| 0811 90 75 | – – – – Sour cherries (Prunus cerasus) | 14,4 | — |
| 0811 90 80 | – – – – Other | 14,4 | — |
| 0811 90 85 | – – – Tropical fruit and tropical nuts | 9 | — |
| 0811 90 95 | – – – Other | 14,4 | — |
| 0812 | Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption: | ||
| 0812 10 00 | – Cherries | 8,8 | — |
| 0812 90 | – Other: | ||
| 0812 90 25 | – – Apricots; oranges | 12,8 | — |
| 0812 90 30 | – – Papaws (papayas) | 2,3 | — |
| 0812 90 40 | – – Fruit of the species Vaccinium myrtillus | 6,4 | — |
| 0812 90 70 | – – Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya and tropical nuts | 5,5 | — |
| 0812 90 98 | – – Other | 8,8 | — |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806 ; mixtures of nuts or dried fruits of this chapter: | ||
| 0813 10 00 | – Apricots | 5,6 | — |
| 0813 20 00 | – Prunes | 9,6 | — |
| 0813 30 00 | – Apples | 3,2 | — |
| 0813 40 | – Other fruit: | ||
| 0813 40 10 | – – Peaches, including nectarines | 5,6 | — |
| 0813 40 30 | – – Pears | 6,4 | — |
| 0813 40 50 | – – Papaws (papayas) | 2 | — |
| 0813 40 65 | – – Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya | Free | — |
| 0813 40 95 | – – Other | 2,4 | — |
| 0813 50 | – Mixtures of nuts or dried fruits of this chapter: | ||
| – – Mixtures of dried fruit, other than that of headings 0801 to 0806 : | |||
| – – – Not containing prunes: | |||
| 0813 50 12 | – – – – Of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya | 4 | — |
| 0813 50 15 | – – – – Other | 6,4 | — |
| 0813 50 19 | – – – Containing prunes | 9,6 | — |
| – – Mixtures exclusively of nuts of headings 0801 and 0802 : | |||
| 0813 50 31 | – – – Of tropical nuts | 4 | — |
| 0813 50 39 | – – – Other | 6,4 | — |
| – – Other mixtures: | |||
| 0813 50 91 | – – – Not containing prunes or figs | 8 | — |
| 0813 50 99 | – – – Other | 9,6 | — |
| 0814 00 00 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 1,6 | — |
| (1) WTO tariff quota. (2) Autonomous duty: 2. (3) — From 1 January to 31 May: 4, — from 1 June to 30 November: 5,1, — from 1 to 31 December: 4. (4) See Annex 2. (5) — From 1 January to 31 March: 16, — from 1 April to 15 October: 12, — from 16 October to 31 December: 16. (6) — From 1 January to 30 April: 1,5, — from 1 May to 31 October: 2,4, — from 1 November to 31 December: 1,5. (7) — From 1 January to 14 July: 14,4, — from 15 July to 31 October: 17,6, — from 1 November to 31 December: 14,4. (8) — From 1 January to 30 April: 11,2, — from 1 May to 31 July: 12,8 MIN 2,4 €/100 kg/net, — from 1 August to 31 December: 11,2. (9) — From 1 January to 14 May: 8,8, — from 15 May to 15 November: 8, — from 16 November to 31 December: 8,8. |
1.Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
(a) mixtures of two or more of the products of the same heading are to be classified in that heading;
(b) mixtures of two or more of the products of different headings are to be classified in heading 0910 .
The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification, provided that the resulting mixtures retain the essential character of the goods of those headings. Otherwise, such mixtures are not classified in this chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103 .
2.This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading 1211 .
1.
The rate of duty applicable to mixtures referred to in note 1(a) shall be the one applicable to the component having the highest duty rate.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion: | ||
| – Coffee, not roasted: | |||
| 0901 11 00 | – – Not decaffeinated | Free | — |
| 0901 12 00 | – – Decaffeinated | 8,3 | — |
| – Coffee, roasted: | |||
| 0901 21 00 | – – Not decaffeinated | 7,5 | — |
| 0901 22 00 | – – Decaffeinated | 9 | — |
| 0901 90 | – Other: | ||
| 0901 90 10 | – – Coffee husks and skins | Free | — |
| 0901 90 90 | – – Coffee substitutes containing coffee | 11,5 | — |
| 0902 | Tea, whether or not flavoured: | ||
| 0902 10 00 | – Green tea (not fermented) in immediate packings of a content not exceeding 3 kg | 3,2 | — |
| 0902 20 00 | – Other green tea (not fermented) | Free | — |
| 0902 30 00 | – Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg | Free | — |
| 0902 40 00 | – Other black tea (fermented) and other partly fermented tea | Free | — |
| 0903 00 00 | Maté | Free | — |
| 0904 | Pepper of the genus Piper; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta: | ||
| – Pepper: | |||
| 0904 11 00 | – – Neither crushed nor ground | Free | — |
| 0904 12 00 | – – Crushed or ground | 4 | — |
| – Fruit of the genus Capsicum or of the genus Pimenta: | |||
| 0904 21 | – – Dried, neither crushed nor ground: | ||
| 0904 21 10 | – – – Sweet peppers (Capsicum annuum) | 9,6 | — |
| 0904 21 90 | – – – Other | Free | — |
| 0904 22 00 | – – Crushed or ground | 5 | — |
| 0905 | Vanilla: | ||
| 0905 10 00 | – Neither crushed nor ground | 6 | — |
| 0905 20 00 | – Crushed or ground | 6 | — |
| 0906 | Cinnamon and cinnamon-tree flowers: | ||
| – Neither crushed nor ground: | |||
| 0906 11 00 | – – Cinnamon (Cinnamomum zeylanicum Blume) | Free | — |
| 0906 19 00 | – – Other | Free | — |
| 0906 20 00 | – Crushed or ground | Free | — |
| 0907 | Cloves (whole fruit, cloves and stems): | ||
| 0907 10 00 | – Neither crushed nor ground | 8 | — |
| 0907 20 00 | – Crushed or ground | 8 | — |
| 0908 | Nutmeg, mace and cardamoms: | ||
| – Nutmeg: | |||
| 0908 11 00 | – – Neither crushed nor ground | Free | — |
| 0908 12 00 | – – Crushed or ground | Free | — |
| – Mace: | |||
| 0908 21 00 | – – Neither crushed nor ground | Free | — |
| 0908 22 00 | – – Crushed or ground | Free | — |
| – Cardamoms: | |||
| 0908 31 00 | – – Neither crushed nor ground | Free | — |
| 0908 32 00 | – – Crushed or ground | Free | — |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries: | ||
| – Seeds of coriander: | |||
| 0909 21 00 | – – Neither crushed nor ground | Free | — |
| 0909 22 00 | – – Crushed or ground | Free | — |
| – Seeds of cumin: | |||
| 0909 31 00 | – – Neither crushed nor ground | Free | — |
| 0909 32 00 | – – Crushed or ground | Free | — |
| – Seeds of anise, badian, caraway or fennel; juniper berries: | |||
| 0909 61 00 | – – Neither crushed nor ground | Free | — |
| 0909 62 00 | – – Crushed or ground | Free | — |
| 0910 | Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices: | ||
| – Ginger: | |||
| 0910 11 00 | – – Neither crushed nor ground | Free | — |
| 0910 12 00 | – – Crushed or ground | Free | — |
| 0910 20 | – Saffron: | ||
| 0910 20 10 | – – Neither crushed nor ground | Free | — |
| 0910 20 90 | – – Crushed or ground | 8,5 | — |
| 0910 30 00 | – Turmeric (curcuma) | Free | — |
| – Other spices: | |||
| 0910 91 | – – Mixtures referred to in note 1(b) to this chapter: | ||
| 0910 91 05 | – – – Curry | Free | — |
| – – – Other: | |||
| 0910 91 10 | – – – – Neither crushed nor ground | Free | — |
| 0910 91 90 | – – – – Crushed or ground | 12,5 | — |
| 0910 99 | – – Other: | ||
| 0910 99 10 | – – – Fenugreek seed | Free | — |
| – – – Thyme: | |||
| – – – – Neither crushed nor ground: | |||
| 0910 99 31 | – – – – – Wild thyme (Thymus serpyllum L.) | Free | — |
| 0910 99 33 | – – – – – Other | 7 | — |
| 0910 99 39 | – – – – Crushed or ground | 8,5 | — |
| 0910 99 50 | – – – Bay leaves | 7 | — |
| – – – Other: | |||
| 0910 99 91 | – – – – Neither crushed nor ground | Free | — |
| 0910 99 99 | – – – – Crushed or ground | 12,5 | — |
(A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006 . Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008 .
2.Heading 1005 does not cover sweetcorn (Chapter 7).
1.The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
1.
The following terms have the meanings hereunder assigned to them:
(a) ‘round grain rice’ (subheadings 1006 10 30 , 1006 20 11 , 1006 20 92 , 1006 30 21 , 1006 30 42 , 1006 30 61 and 1006 30 92 ): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2; (b) ‘medium grain rice’ (subheadings 1006 10 50 , 1006 20 13 , 1006 20 94 , 1006 30 23 , 1006 30 44 , 1006 30 63 and 1006 30 94 ): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3; (c) ‘long grain rice’ (subheadings 1006 10 71 , 1006 10 79 , 1006 20 15 , 1006 20 17 , 1006 20 96 , 1006 20 98 , 1006 30 25 , 1006 30 27 , 1006 30 46 , 1006 30 48 , 1006 30 65 , 1006 30 67 , 1006 30 96 and 1006 30 98 ): rice, the grains of which are of a length exceeding 6,0 mm; (d) ‘paddy rice’ (subheadings 1006 10 30 , 1006 10 50 , 1006 10 71 , 1006 10 79 and 1006 10 90 ): rice which has retained its husk after threshing; (e) ‘husked rice’ (subheadings 1006 20 11 , 1006 20 13 , 1006 20 15 , 1006 20 17 , 1006 20 19 , 1006 20 92 , 1006 20 94 , 1006 20 96 , 1006 20 98 and 1006 20 99 ): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’; (f) ‘semi-milled rice’ (subheadings 1006 30 21 , 1006 30 23 , 1006 30 25 , 1006 30 27 , 1006 30 29 , 1006 30 42 , 1006 30 44 , 1006 30 46 , 1006 30 48 and 1006 30 49 ): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed; (g) ‘wholly milled rice’ (subheadings 1006 30 61 , 1006 30 63 , 1006 30 65 , 1006 30 67 , 1006 30 69 , 1006 30 92 , 1006 30 94 , 1006 30 96 , 1006 30 98 and 1006 30 99 ): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains; (h) ‘broken rice’ (subheading 1006 40 ): grain fragments, the length of which does not exceed three-quarters of the average length of the whole grain.
2.
The duty-rate applicable to mixtures of this chapter is as follows:
(a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies; (b) in other mixtures, the rate applicable is that of the component which results in the highest amount of import duty.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 1001 | Wheat and meslin: | ||
| – Durum wheat: | |||
| 1001 11 00 | – – Seed | 148 €/t (1) (2) | — |
| 1001 19 00 | – – Other | 148 €/t (1) (3) (2) | — |
| – Other: | |||
| 1001 91 | – – Seed: | ||
| 1001 91 10 | – – – Spelt (4) | 12,8 (5) | — |
| 1001 91 20 | – – – Common wheat and meslin | 95 €/t (1) (2) | — |
| 1001 91 90 | – – – Other | 95 €/t | — |
| 1001 99 00 | – – Other | 95 €/t (1) (3) (2) | — |
| 1002 | Rye: | ||
| 1002 10 00 | – Seed | 93 €/t (1) (2) | — |
| 1002 90 00 | – Other | 93 €/t (1) (2) | — |
| 1003 | Barley: | ||
| 1003 10 00 | – Seed | 93 €/t (3) | — |
| 1003 90 00 | – Other | 93 €/t (3) | — |
| 1004 | Oats: | ||
| 1004 10 00 | – Seed | 89 €/t | — |
| 1004 90 00 | – Other | 89 €/t | — |
| 1005 | Maize (corn): | ||
| 1005 10 | – Seed: | ||
| – – Hybrid: | |||
| 1005 10 13 | – – – Three-cross hybrids (4) | Free (5) | — |
| 1005 10 15 | – – – Simple hybrids (4) | Free (5) | — |
| 1005 10 18 | – – – Other (4) | Free (5) | — |
| 1005 10 90 | – – Other | 94 €/t (1) (3) (2) | — |
| 1005 90 00 | – Other | 94 €/t (1) (3) (2) | — |
| 1006 | Rice: | ||
| 1006 10 | – Rice in the husk (paddy or rough): | ||
| 1006 10 10 | – – For sowing (4) | 7,7 | — |
| – – Other: | |||
| 1006 10 30 | – – – Round grain | 211 €/t (6) | — |
| 1006 10 50 | – – – Medium grain | 211 €/t (6) | — |
| – – – Long grain: | |||
| 1006 10 71 | – – – – Of a length/width ratio greater than 2 but less than 3 | 211 €/t (6) | — |
| 1006 10 79 | – – – – Of a length/width ratio equal to or greater than 3 | 211 €/t (6) | — |
| 1006 10 90 | – – – Other | 211 €/t (6) | — |
| 1006 20 | – Husked (brown) rice: | ||
| – – Parboiled: | |||
| 1006 20 11 | – – – Round grain | 65 €/t (6) (7) | — |
| 1006 20 13 | – – – Medium grain | 65 €/t (6) (7) | — |
| – – – Long grain: | |||
| 1006 20 15 | – – – – Of a length/width ratio greater than 2 but less than 3 | 65 €/t (6) (7) | — |
| 1006 20 17 | – – – – Of a length/width ratio equal to or greater than 3 (8) | 65 €/t (6) (7) | — |
| 1006 20 19 | – – – Other (8) | 65 €/t (6) (7) | — |
| – – Other: | |||
| 1006 20 92 | – – – Round grain | 65 €/t (6) (7) | — |
| 1006 20 94 | – – – Medium grain | 65 €/t (6) (7) | — |
| – – – Long grain: | |||
| 1006 20 96 | – – – – Of a length/width ratio greater than 2 but less than 3 | 65 €/t (6) (7) | — |
| 1006 20 98 | – – – – Of a length/width ratio equal to or greater than 3 (8) | 65 €/t (6) (7) | — |
| 1006 20 99 | – – – Other (8) | 65 €/t (6) (7) | — |
| 1006 30 | – Semi-milled or wholly milled rice, whether or not polished or glazed: | ||
| – – Semi-milled rice: | |||
| – – – Parboiled: | |||
| 1006 30 21 | – – – – Round grain | 175 €/t (6) (7) | — |
| 1006 30 23 | – – – – Medium grain | 175 €/t (7) (6) | — |
| – – – – Long grain: | |||
| 1006 30 25 | – – – – – Of a length/width ratio greater than 2 but less than 3 | 175 €/t (7) (6) | — |
| 1006 30 27 | – – – – – Of a length/width ratio equal to or greater than 3 (8) | 175 €/t (7) (6) | — |
| 1006 30 29 | – – – – Other (8) | 175 €/t (7) (6) | — |
| – – – Other: | |||
| 1006 30 42 | – – – – Round grain | 175 €/t (7) (6) | — |
| 1006 30 44 | – – – – Medium grain | 175 €/t (7) (6) | — |
| – – – – Long grain: | |||
| 1006 30 46 | – – – – – Of a length/width ratio greater than 2 but less than 3 | 175 €/t (7) (6) | — |
| 1006 30 48 | – – – – – Of a length/width ratio equal to or greater than 3 (8) | 175 €/t (7) (6) | — |
| 1006 30 49 | – – – – Other (8) | 175 €/t (7) (6) | — |
| – – Wholly milled rice: | |||
| – – – Parboiled: | |||
| 1006 30 61 | – – – – Round grain | 175 €/t (7) (6) | — |
| 1006 30 63 | – – – – Medium grain | 175 €/t (7) (6) | — |
| – – – – Long grain: | |||
| 1006 30 65 | – – – – – Of a length/width ratio greater than 2 but less than 3 | 175 €/t (7) (6) | — |
| 1006 30 67 | – – – – – Of a length/width ratio equal to or greater than 3 (8) | 175 €/t (7) (6) | — |
| 1006 30 69 | – – – – Other (8) | 175 €/t (7) (6) | — |
| – – – Other: | |||
| 1006 30 92 | – – – – Round grain | 175 €/t (7) (6) | — |
| 1006 30 94 | – – – – Medium grain | 175 €/t (7) (6) | — |
| – – – – Long grain: | |||
| 1006 30 96 | – – – – – Of a length/width ratio greater than 2 but less than 3 | 175 €/t (7) (6) | — |
| 1006 30 98 | – – – – – Of a length/width ratio equal to or greater than 3 (8) | 175 €/t (7) (6) | — |
| 1006 30 99 | – – – – Other (8) | 175 €/t (7) (6) | — |
| 1006 40 00 | – Broken rice | 128 €/t (6) | — |
| 1007 | Grain sorghum: | ||
| 1007 10 | – Seed: | ||
| 1007 10 10 | – – Hybrids (4) | 6,4 (5) | — |
| 1007 10 90 | – – Other | 94 €/t (1) (3) (2) | — |
| 1007 90 00 | – Other | 94 €/t (1) (3) (2) | — |
| 1008 | Buckwheat, millet and canary seed; other cereals: | ||
| 1008 10 00 | – Buckwheat | 37 €/t (5) | — |
| – Millet: | |||
| 1008 21 00 | – – Seed | 56 €/t (3) (5) | — |
| 1008 29 00 | – – Other | 56 €/t (3) (5) | — |
| 1008 30 00 | – Canary seed | Free (5) | — |
| 1008 40 00 | – Fonio (Digitaria spp.) | 37 €/t (5) | — |
| 1008 50 00 | – Quinoa (Chenopodium quinoa) | 37 €/t (5) | — |
| 1008 60 00 | – Triticale | 93 €/t | — |
| 1008 90 00 | – Other cereals | 37 €/t (5) | — |
| (1) The Union undertakes to apply, except for products originating in or exported directly or indirectly from the Russian Federation or the Republic of Belarus, a duty at such a level and in such a manner that the duty-paid import price for such cereals shall not be greater than the effective intervention price (or in the event of a modification of the current system, the effective support price) increased by 55 %. The duty applied shall not in any case exceed the duty shown in column 3, for the cereals of the following headings: ex 1001 wheat, 1002 rye, ex 1005 maize, except hybrid seed, and ex 1007 sorghum, except hybrids for sowing. (2) Duty applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus. (3) WTO tariff quota. This quota is not applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus. (4) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions. (5) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where a duty of 95 €/t applies. (6) WTO tariff quota. (7) In respect of husked rice of subheadings 1006 20 11 to 1006 20 99 , the duty might be subject to a reduction according to the conditions laid down in the relevant provisions of the Union. In respect of semi-milled or wholly milled rice of subheadings 1006 30 21 to 1006 30 99 , the duty might be subject to a reduction according to the conditions laid down in the relevant provisions of the Union. (8) Statistical TARIC codes: see Annex 10. |
1.This chapter does not cover:
(a) roasted malt put up as coffee substitutes (heading 0901 or 2101 );
(b) prepared flours, groats, meals or starches of heading 1901 ;
(c) corn flakes and other products of heading 1904 ;
(d) vegetables, prepared or preserved, of heading 2001 , 2004 or 2005 ;
(e) pharmaceutical products (Chapter 30); or
(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
(A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and (b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3. Otherwise, they fall in heading 2302 . However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104 . (B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104 .
| Cereal | Starch content | Ash content | Rate of passage through a sieve with an aperture of | |
|---|---|---|---|---|
| 315 micrometres (microns) | 500 micrometres (microns) | |||
| (1) | (2) | (3) | (4) | (5) |
| Wheat and rye | 45 % | 2,5 % | 80 % | — |
| Barley | 45 % | 3 % | 80 % | — |
| Oats | 45 % | 5 % | 80 % | — |
| Maize (corn) and grain sorghum | 45 % | 2 % | — | 90 % |
| Rice | 45 % | 1,6 % | 80 % | — |
| Buckwheat | 45 % | 4 % | 80 % | — |
| Other cereals | 45 % | 2 % | 50 % | — |
3.For the purposes of heading 1103 , the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.
1.
The duty-rate applicable to mixtures of this chapter shall be as follows:
(a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies; (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
2.
For the purposes of heading 1106 , the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713 , from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:
(a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802 ), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; (b) in the case of nuts of headings 0801 and 0802 , at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 1101 00 | Wheat or meslin flour: | ||
| – Wheat flour: | |||
| 1101 00 11 | – – Of durum wheat | 172 €/t | — |
| 1101 00 15 | – – Of common wheat and spelt | 172 €/t | — |
| 1101 00 90 | – Meslin flour | 172 €/t | — |
| 1102 | Cereal flours other than of wheat or meslin: | ||
| 1102 20 | – Maize (corn) flour: | ||
| 1102 20 10 | – – Of a fat content not exceeding 1,5 % by weight | 173 €/t | — |
| 1102 20 90 | – – Other | 98 €/t | — |
| 1102 90 | – Other: | ||
| 1102 90 10 | – – Barley flour | 171 €/t | — |
| 1102 90 30 | – – Oat flour | 164 €/t | — |
| 1102 90 50 | – – Rice flour | 138 €/t | — |
| 1102 90 70 | – – Rye flour | 168 €/t | — |
| 1102 90 90 | – – Other | 98 €/t | — |
| 1103 | Cereal groats, meal and pellets: | ||
| – Groats and meal: | |||
| 1103 11 | – – Of wheat: | ||
| 1103 11 10 | – – – Durum wheat | 267 €/t | — |
| 1103 11 90 | – – – Common wheat and spelt | 186 €/t | — |
| 1103 13 | – – Of maize (corn): | ||
| 1103 13 10 | – – – Of a fat content not exceeding 1,5 % by weight | 173 €/t | — |
| 1103 13 90 | – – – Other | 98 €/t | — |
| 1103 19 | – – Of other cereals: | ||
| 1103 19 20 | – – – Of rye or barley | 171 €/t | — |
| 1103 19 40 | – – – Of oats | 164 €/t | — |
| 1103 19 50 | – – – Of rice | 138 €/t | — |
| 1103 19 90 | – – – Other | 98 €/t | — |
| 1103 20 | – Pellets: | ||
| 1103 20 25 | – – Of rye or barley | 171 €/t | — |
| 1103 20 30 | – – Of oats | 164 €/t | — |
| 1103 20 40 | – – Of maize | 173 €/t | — |
| 1103 20 50 | – – Of rice | 138 €/t | — |
| 1103 20 60 | – – Of wheat | 175 €/t | — |
| 1103 20 90 | – – Other | 98 €/t | — |
| 1104 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 ; germ of cereals, whole, rolled, flaked or ground: | ||
| – Rolled or flaked grains: | |||
| 1104 12 | – – Of oats: | ||
| 1104 12 10 | – – – Rolled | 93 €/t | — |
| 1104 12 90 | – – – Flaked | 182 €/t | — |
| 1104 19 | – – Of other cereals: | ||
| 1104 19 10 | – – – Of wheat | 175 €/t | — |
| 1104 19 30 | – – – Of rye | 171 €/t | — |
| 1104 19 50 | – – – Of maize | 173 €/t | — |
| – – – Of barley: | |||
| 1104 19 61 | – – – – Rolled | 97 €/t | — |
| 1104 19 69 | – – – – Flaked | 189 €/t | — |
| – – – Other: | |||
| 1104 19 91 | – – – – Flaked rice | 234 €/t | — |
| 1104 19 99 | – – – – Other | 173 €/t | — |
| – Other worked grains (for example, hulled, pearled, sliced or kibbled): | |||
| 1104 22 | – – Of oats: | ||
| 1104 22 40 | – – – Hulled (shelled or husked), whether or not sliced or kibbled | 162 €/t | — |
| 1104 22 50 | – – – Pearled | 145 €/t | — |
| 1104 22 95 | – – – Other | 93 €/t (1) | — |
| 1104 23 | – – Of maize (corn): | ||
| 1104 23 40 | – – – Hulled (shelled or husked), whether or not sliced or kibbled; pearled | 152 €/t | — |
| 1104 23 98 | – – – Other | 98 €/t | — |
| 1104 29 | – – Of other cereals: | ||
| – – – Of barley: | |||
| 1104 29 04 | – – – – Hulled (shelled or husked), whether or not sliced or kibbled | 150 €/t | — |
| 1104 29 05 | – – – – Pearled | 236 €/t | — |
| 1104 29 08 | – – – – Other | 97 €/t | — |
| – – – Other: | |||
| 1104 29 17 | – – – – Hulled (shelled or husked), whether or not sliced or kibbled | 129 €/t | — |
| 1104 29 30 | – – – – Pearled | 154 €/t | — |
| – – – – Not otherwise worked than kibbled: | |||
| 1104 29 51 | – – – – – Of wheat | 99 €/t | — |
| 1104 29 55 | – – – – – Of rye | 97 €/t | — |
| 1104 29 59 | – – – – – Other | 98 €/t | — |
| – – – – Other: | |||
| 1104 29 81 | – – – – – Of wheat | 99 €/t | — |
| 1104 29 85 | – – – – – Of rye | 97 €/t | — |
| 1104 29 89 | – – – – – Other | 98 €/t | — |
| 1104 30 | – Germ of cereals, whole, rolled, flaked or ground: | ||
| 1104 30 10 | – – Of wheat | 76 €/t | — |
| 1104 30 90 | – – Of other cereals | 75 €/t | — |
| 1105 | Flour, meal, powder, flakes, granules and pellets of potatoes: | ||
| 1105 10 00 | – Flour, meal and powder | 12,2 | — |
| 1105 20 00 | – Flakes, granules and pellets | 12,2 | — |
| 1106 | Flour, meal and powder of the dried leguminous vegetables of heading 0713 , of sago or of roots or tubers of heading 0714 or of the products of Chapter 8: | ||
| 1106 10 00 | – Of the dried leguminous vegetables of heading 0713 | 7,7 (2) | — |
| 1106 20 | – Of sago or of roots or tubers of heading 0714 : | ||
| 1106 20 10 | – – Denatured (3) | 95 €/t | — |
| 1106 20 90 | – – Other | 166 €/t | — |
| 1106 30 | – Of the products of Chapter 8: | ||
| 1106 30 10 | – – Of bananas | 10,9 | — |
| 1106 30 90 | – – Other | 8,3 | — |
| 1107 | Malt, whether or not roasted: | ||
| 1107 10 | – Not roasted: | ||
| – – Of wheat: | |||
| 1107 10 11 | – – – In the form of flour | 177 €/t | — |
| 1107 10 19 | – – – Other | 134 €/t | — |
| – – Other: | |||
| 1107 10 91 | – – – In the form of flour | 173 €/t | — |
| 1107 10 99 | – – – Other | 131 €/t | — |
| 1107 20 00 | – Roasted | 152 €/t | — |
| 1108 | Starches; inulin: | ||
| – Starches: | |||
| 1108 11 00 | – – Wheat starch | 224 €/t | — |
| 1108 12 00 | – – Maize (corn) starch | 166 €/t | — |
| 1108 13 00 | – – Potato starch | 166 €/t | — |
| 1108 14 00 | – – Manioc (cassava) starch | 166 €/t (1) | — |
| 1108 19 | – – Other starches: | ||
| 1108 19 10 | – – – Rice starch | 216 €/t | — |
| 1108 19 90 | – – – Other | 166 €/t | — |
| 1108 20 00 | – Inulin | 19,2 | — |
| 1109 00 00 | Wheat gluten, whether or not dried | 512 €/t | — |
| (1) WTO tariff quota. (2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies. (3) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions. |
1.Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).
2.Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306 .
3.For the purposes of heading 1209 , beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.
Heading 1209 does not, however, apply to the following, even if for sowing:
(a) leguminous vegetables or sweetcorn (Chapter 7);
(b) spices or other products of Chapter 9;
(c) cereals (Chapter 10); or
(d) products of headings 1201 to 1207 or 1211 .
4.Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
Heading 1211 does not, however, apply to:
(a) medicaments of Chapter 30;
(b) perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808 .
5.For the purposes of heading 1212 , the term ‘seaweeds and other algae’ does not include:
(a) dead single-cell micro-organisms of heading 2102 ;
(b) cultures of micro-organisms of heading 3002 ; or
(c) fertilisers of heading 3101 or 3105 .
1.For the purposes of subheading 1205 10 , the expression ‘low erucic acid rape or colza seeds’ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 1201 | Soya beans, whether or not broken: | ||
| 1201 10 00 | – Seed (1) | Free (2) | — |
| 1201 90 00 | – Other | Free (2) | — |
| 1202 | Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken: | ||
| 1202 30 00 | – Seed (1) | Free (2) | — |
| – Other: | |||
| 1202 41 00 | – – In shell | Free (2) | — |
| 1202 42 00 | – – Shelled, whether or not broken | Free (2) | — |
| 1203 00 00 | Copra | Free (2) | — |
| 1204 00 | Linseed, whether or not broken: | ||
| 1204 00 10 | – For sowing (1) | Free (2) | — |
| 1204 00 90 | – Other | Free (3) | — |
| 1205 | Rape or colza seeds, whether or not broken: | ||
| 1205 10 | – Low erucic acid rape or colza seeds: | ||
| 1205 10 10 | – – For sowing (1) | Free (2) | — |
| 1205 10 90 | – – Other | Free (2) | — |
| 1205 90 00 | – Other | Free (2) | — |
| 1206 00 | Sunflower seeds, whether or not broken: | ||
| 1206 00 10 | – For sowing (1) | Free (2) | — |
| – Other: | |||
| 1206 00 91 | – – Shelled; in grey-and-white-striped shell | Free (2) | — |
| 1206 00 99 | – – Other | Free (2) | — |
| 1207 | Other oil seeds and oleaginous fruits, whether or not broken: | ||
| 1207 10 00 | – Palm nuts and kernels | Free (2) | — |
| – Cotton seeds: | |||
| 1207 21 00 | – – Seed (1) | Free (2) | — |
| 1207 29 00 | – – Other | Free (2) | — |
| 1207 30 00 | – Castor oil seeds | Free (2) | — |
| 1207 40 | – Sesamum seeds: | ||
| 1207 40 10 | – – Seed (1) | Free (2) | — |
| 1207 40 90 | – – Other | Free (2) | — |
| 1207 50 | – Mustard seeds: | ||
| 1207 50 10 | – – Seed (1) | Free (2) | — |
| 1207 50 90 | – – Other | Free (2) | — |
| 1207 60 00 | – Safflower (Carthamus tinctorius) seeds | Free (2) | — |
| 1207 70 00 | – Melon seeds | Free (2) | — |
| – Other: | |||
| 1207 91 | – – Poppy seeds: | ||
| 1207 91 10 | – – – Seed (1) | Free (2) | — |
| 1207 91 90 | – – – Other | Free (2) | — |
| 1207 99 | – – Other: | ||
| 1207 99 20 | – – – Seed (1) | Free (2) | — |
| – – – Other: | |||
| 1207 99 91 | – – – – Hemp seeds | Free (2) | — |
| 1207 99 96 | – – – – Other | Free (2) | — |
| 1208 | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard: | ||
| 1208 10 00 | – Of soya beans | 4,5 (2) | — |
| 1208 90 00 | – Other | Free (2) | — |
| 1209 | Seeds, fruit and spores, of a kind used for sowing: | ||
| 1209 10 00 | – Sugar beet seeds | 8,3 | — |
| – Seeds of forage plants: | |||
| 1209 21 00 | – – Lucerne (alfalfa) seeds | 2,5 | — |
| 1209 22 | – – Clover (Trifolium spp.) seeds: | ||
| 1209 22 10 | – – – Red clover (Trifolium pratense L.) | Free | — |
| 1209 22 80 | – – – Other | Free | — |
| 1209 23 | – – Fescue seeds: | ||
| 1209 23 11 | – – – Meadow fescue (Festuca pratensis Huds.) seeds | Free | — |
| 1209 23 15 | – – – Red fescue (Festuca rubra L.) seeds | Free | — |
| 1209 23 80 | – – – Other | 2,5 | — |
| 1209 24 00 | – – Kentucky blue grass (Poa pratensis L.) seeds | Free | — |
| 1209 25 | – – Ryegrass (Lolium multiflorum Lam., Lolium perenne L.) seeds: | ||
| 1209 25 10 | – – – Italian ryegrass (including westerwolds) (Lolium multiflorum Lam.) | Free | — |
| 1209 25 90 | – – – Perennial ryegrass (Lolium perenne L.) | Free | — |
| 1209 29 | – – Other: | ||
| 1209 29 45 | – – – Timothy grass seed; vetch seed; seeds of the genus Poa (Poa palustris L., Poa trivialis L.); cocksfoot grass (Dactylis glomerata L.); bent grass (Agrostis) | Free | — |
| 1209 29 50 | – – – Lupine seed | 2,5 | — |
| 1209 29 60 | – – – Fodder beet seed (Beta vulgaris var. alba) | 8,3 | — |
| 1209 29 80 | – – – Other | 2,5 | — |
| 1209 30 00 | – Seeds of herbaceous plants cultivated principally for their flowers | 3 | — |
| – Other: | |||
| 1209 91 | – – Vegetable seeds: | ||
| 1209 91 30 | – – – Salad beet seed or beetroot seed (Beta vulgaris var. conditiva) | 8,3 | — |
| 1209 91 80 | – – – Other | 3 | — |
| 1209 99 | – – Other: | ||
| 1209 99 10 | – – – Forest-tree seeds | Free | — |
| – – – Other: | |||
| 1209 99 91 | – – – – Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30 | 3 | — |
| 1209 99 99 | – – – – Other | 4 | — |
| 1210 | Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin: | ||
| 1210 10 00 | – Hop cones, neither ground nor powdered nor in the form of pellets | 5,8 | — |
| 1210 20 | – Hop cones, ground, powdered or in the form of pellets; lupulin: | ||
| 1210 20 10 | – – Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin | 5,8 | — |
| 1210 20 90 | – – Other | 5,8 | — |
| 1211 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered: | ||
| 1211 20 00 | – Ginseng roots | Free | — |
| 1211 30 00 | – Coca leaf | Free | — |
| 1211 40 00 | – Poppy straw | Free | — |
| 1211 50 00 | – Ephedra | Free | — |
| 1211 60 00 | – Bark of African cherry (Prunus africana) | Free | — |
| 1211 90 | – Other: | ||
| 1211 90 30 | – – Tonquin beans | 3 | — |
| 1211 90 86 | – – Other | Free | — |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included: | ||
| – Seaweeds and other algae: | |||
| 1212 21 00 | – – Fit for human consumption | Free | — |
| 1212 29 00 | – – Other | Free | — |
| – Other: | |||
| 1212 91 | – – Sugar beet: | ||
| 1212 91 20 | – – – Dried, whether or not ground | 23 €/100 kg/net | — |
| 1212 91 80 | – – – Other | 6,7 €/100 kg/net | — |
| 1212 92 00 | – – Locust beans (carob) | 5,1 | — |
| 1212 93 00 | – – Sugar cane | 4,6 €/100 kg/net | — |
| 1212 94 00 | – – Chicory roots | Free | — |
| 1212 99 | – – Other: | ||
| – – – Locust bean seeds: | |||
| 1212 99 41 | – – – – Not decorticated, crushed or ground | Free | — |
| 1212 99 49 | – – – – Other | 5,8 | — |
| 1212 99 95 | – – – Other | Free | — |
| 1213 00 00 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | Free | — |
| 1214 | Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets: | ||
| 1214 10 00 | – Lucerne (alfalfa) meal and pellets | Free | — |
| 1214 90 | – Other: | ||
| 1214 90 10 | – – Mangolds, swedes and other fodder roots | 5,8 | — |
| 1214 90 90 | – – Other | Free | — |
| (1) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions. (2) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies. (3) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 10 % applies until 31 December 2024, an ad valorem duty of 20 % applies from 1 January 2025 until 31 December 2025 and an ad valorem duty of 50 % applies from 1 January 2026. |
1.Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
(a) liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 1704 );
(b) malt extract (heading 1901 );
(c) extracts of coffee, tea or maté (heading 2101 );
(d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) camphor, glycyrrhizin or other products of heading 2914 or 2938 ;
(f) concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939 );
(g) medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3822 );
(h) tanning or dyeing extracts (heading 3201 or 3203 );
(ij) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
(k) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001 ).
1.
Mixtures of pectic substances and sugar, with a sugar content exceeding 90 % by weight, calculated on the dry matter, are excluded from classification under subheading 1302 20 and are, in principle, to be classified in Chapter 17, since the character of the product is deemed to be determined by the sugar.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 1301 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams): | ||
| 1301 20 00 | – Gum Arabic | Free | — |
| 1301 90 00 | – Other | Free | — |
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: | ||
| – Vegetable saps and extracts: | |||
| 1302 11 00 | – – Opium | Free | — |
| 1302 12 00 | – – Of liquorice | 3,2 | — |
| 1302 13 00 | – – Of hops | 3,2 | — |
| 1302 14 00 | – – Of ephedra | Free | — |
| 1302 19 | – – Other: | ||
| 1302 19 05 | – – – Vanilla oleoresin | 3 | — |
| 1302 19 70 | – – – Other | Free | — |
| 1302 20 | – Pectic substances, pectinates and pectates: | ||
| 1302 20 10 | – – Dry | 19,2 | — |
| 1302 20 90 | – – Other | 11,2 | — |
| – Mucilages and thickeners, whether or not modified, derived from vegetable products: | |||
| 1302 31 00 | – – Agar-agar | Free | — |
| 1302 32 | – – Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: | ||
| 1302 32 10 | – – – Of locust beans or locust bean seeds | Free | — |
| 1302 32 90 | – – – Of guar seeds | Free | — |
| 1302 39 00 | – – Other | Free | — |
1.This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2.Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404 ).
3.Heading 1404 does not apply to wood wool (heading 4405 ) and prepared knots or tufts for broom or brush making (heading 9603 ).
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 1401 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark): | ||
| 1401 10 00 | – Bamboos | Free | — |
| 1401 20 00 | – Rattans | Free | — |
| 1401 90 00 | – Other | Free | — |
| [1402] | |||
| [1403] | |||
| 1404 | Vegetable products not elsewhere specified or included: | ||
| 1404 20 00 | – Cotton linters | Free | — |
| 1404 90 00 | – Other | Free (1) | — |
| (1) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies. |
SECTION III
ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
1.This chapter does not cover:
(a) pig fat or poultry fat of heading 0209 ;
(b) cocoa butter, fat and oil (heading 1804 );
(c) edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21);
(d) greaves (heading 2301 ) or residues of headings 2304 to 2306 ;
(e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f) factice derived from oils (heading 4002 ).
2.Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510 ).
3.Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4.Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522 .
1.For the purposes of subheading 1509 30 , virgin olive oil has a free acidity expressed as oleic acid not exceeding 2,0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
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