Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
Additional dutyAdditional duties50% 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 duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Duty on low-value parcelsLow-value consignment customs duty3 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 duty3 EUR
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlVeterinary control
Applies to goods from
Faroe Islands, Greenland
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
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
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
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.
Austria20%
Belgium6% reduced rate
Bulgaria20%
Croatia25%
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France20%
Germany7% reduced rate
Greece13% reduced rate
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland8% reduced rate
Portugal23%
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden6% reduced rate
TEDB · 1 November 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
8.3%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
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.
Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
Coffeeapplies from 30 December 2026
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
Regulation (EU) 2023/1115, Annex I (consolidated text)
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.
0901 11 00 and 0901 12 00 · Coffee, not roasted
These subheadings cover all forms of unroasted coffee, whether or not decaffeinated (including beans or fragments separated in sorting, sifting, etc.) even if intended for uses other than human consumption (for example, extraction of caffeine).
0901 12 00 · Decaffeinated
This subheading covers unroasted coffee which has undergone a process to extract the caffeine. Usually, coffee which has been treated in this way has a caffeine content of not more than 0,2 % by weight, calculated on the dry matter.
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.
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
Decaffeinated
8.3%
—
2025
unchanged
8.3%
—
2024
unchanged
8.3%
—
2023
unchanged
8.3%
—
2022
unchanged
8.3%
—
2021
unchanged
8.3%
—
2020
unchanged
8.3%
—
2019
Decaffeinated
8.3%
—
In the EU Combined Nomenclature, 0901 12 00 is one of 1 line under subheading 0901.12, coffee, whether or not roasted or decaffeinated: coffee, not roasted….
The third-country duty is 8.3%, and quantities are declared in —.
Goods from 149 countries can enter the EU at a preferential rate instead of the standard 8.3%; 135 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
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 goods of subheading 0901.12 worth €101.4m (down 22% on the year before), at an average of €6.19 per kg; Vietnam supplied 76%, followed by Mexico.
For the same subheading, the UK duty is 8%, the Türkiye duty is 8%, the US duty is free, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 11%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 10%.
EU member states imported goods of subheading 0901.12 worth US$371m in 2024; the largest supplier from outside the EU was Vietnam.
Questions and answers
What is the EU import duty for CN code 0901 12 00?
The third-country duty in the EU Combined Nomenclature is 8.3%; 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 0901 12 00?
149 countries have a preferential rate on this line, 135 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 0901 12 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 0901.12 as a whole, the largest supplier from outside the EU in 2024 was Vietnam (US$89m), followed by Mexico.
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