1001 11 00 and 1001 19 00 · Durum wheat
See subheading note 1 to this chapter and the HS Explanatory Note to heading 1001, first paragraph, (2).
EU Combined Nomenclature · CN code · HS 1001.11
1001 11 00
1001 11 00: Wheat and meslin, durum wheat, seed
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 1001 Wheat and meslin:
- Durum wheat:
- 1001 11 00 Seed
What you pay
Importing into EU
Customs duty 148 €/t standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5 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 3
- 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
- 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 5
- Import controlOfficial control - plants
- Applies to goods from
- Afghanistan, Argentina, Australia, Bolivia, Brazil, Chile, India, Iran and 8 more
- Legal act
- Regulation 2072/19
- Documents
- C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y146 Exemption for products intended for scientific purposes in accordance with Article 48(1) of Regulation (EU) 2016/2031
- Y979 Exemption from official controls for plants, other than plants for planting, plant products and other objects, which form part of passengers’ personal luggage and are intended for personal consumption or use (Regulation (EU) 2019/2122 Article 7d)
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Import controlCompliance with the pre-export checks requirements
- Applies to goods from
- Canada
- Legal act
- Regulation 0949/15
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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 5% reduced rate -
Cyprus 5% reduced rate -
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 4% reduced rate -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 0% reduced rate -
Netherlands 21% -
Poland 5% reduced rate -
Portugal 6% reduced rate -
Romania 11% reduced rate -
Slovakia 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 21% -
Sweden 6% reduced rate
TEDB · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 148 €/t |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, 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 moreAntigua & 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 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | 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–Côte d’Ivoire agreement | Côte d’Ivoire | 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–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–San Marino customs union | San Marino | 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 |
| EU–Chile agreement | Chile | 111 EUR / t |
| EU–Türkiye agreement | Türkiye | 0 EUR / t |
Footnotes
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:
ex1001 wheat,
1002 rye,
ex1005 maize, except hybrid seed, and
ex1007 sorghum, except hybrids for sowing.
Duty applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus.
EU: imports by month · HS 1001.11
last 12 months€95k-70.4% · previous 12 months
Average import price€0.57 per kg
Preferential rate72%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Serbia | €68k | 71.9% | -40.2% |
 United Kingdom | €20k | 21.5% | -20.9% |
 United States | €2k | 2% | -98.8% |
 Switzerland | €2k | 1.7% | +16,350% |
 Iran | €2k | 1.6% | — |
 Canada | €429 | 0.5% | -61% |
 Chile | €230 | 0.2% | — |
 Türkiye | €175 | 0.2% | +29.6% |
Same subheading in other tariffs
1001.11 Wheat and meslin, durum wheat, seed
UK Free Third-country duty 1 tariff line Türkiye Free Third-country duty 1 tariff line USA specific or compound duty General (MFN) 1 tariff line Canada 49% Third-country duty 2 tariff lines · 1× specific or compound duty 
Mexico 15% Third-country duty 1 tariff line 
Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 2 tariff lines · 1× specific or compound duty 
Taiwan 6.5% Third-country duty 1 tariff line 
GCC Free Third-country duty 1 tariff line Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Legal notes
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.
General notes to the chapter
CEREALS
General
Dried ears of cereal (for example, maize) which have been bleached, dyed, impregnated or otherwise treated for ornamental purposes are classified in subheading 0604 90 99.
Cereals remain classified in this chapter although they have undergone heat treatment for preservation purposes which may cause the grains to partially gelatinise and sometimes burst. The partial gelatinisation (pregelatinisation) occurs in the drying process and concerns only a small quantity of the grains. This transformation of the starch is not the aim of the heat treatment, but only a side effect. That treatment is not to be considered as ‘otherwise worked’ within the meaning of note 1(B) to Chapter 10.
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.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Seed | 148 €/t | — |
| 2025 | unchanged | 148 €/t | — |
| 2024 | unchanged | 148 €/t | — |
| 2023 | unchanged | 148 €/t | — |
| 2022 | unchanged | 148 €/t | — |
| 2021 | unchanged | 148 €/t | — |
| 2020 | unchanged | 148 €/t | — |
| 2019 | Seed | 148 €/t | — |
CN code 1001 11 00 is a line of the EU Combined Nomenclature under HS subheading 1001.11 (wheat and meslin, durum wheat, seed).
The third-country duty is a specific or compound duty: 148 €/t.
113 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 148 €/t.
Imports of goods of subheading 1001.11 into the EU came to €94.8k between September 2025 and August 2026 (down 70% on the year before); Serbia supplied 72%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is free, the Canada duty is 49%, the Mexico duty is 15%, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 6.5%, the GCC duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 1001.11 worth US$96m in 2024.
Questions and answers
What is the EU import duty for CN code 1001 11 00?
The third-country duty in the EU Combined Nomenclature is 148 €/t; 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 1001 11 00?
115 countries have a preferential rate on this line, 113 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.