1001 91 20: Common wheat and meslin

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

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

Footnotes

EU: imports by month · HS 1001.91

last 12 months€1.4m-14.5% · previous 12 months

Average import price€0.39 per kg

Preferential rate45%

Main suppliers, last 12 months

Country	Value	Share	Change
Serbia	€625k	43.9%	+51.8%
United Kingdom	€610k	42.9%	-36.3%
Switzerland	€79k	5.5%	+22.3%
Ukraine	€29k	2%	-51.2%
Israel	€23k	1.6%	+7.4%
Argentina	€8k	0.6%	+37.9%
United States	€6k	0.4%	+58%
Chile	€4k	0.3%	-31.4%

Same subheading in other tariffs

1001.91 Wheat and meslin, other, seed

UK Free – 12% Third-country duty 4 tariff lines · average 6% · 2× specific or compound duty Türkiye Free Third-country duty 4 tariff lines USA 2.8% General (MFN) 1 tariff line Canada 76.5% Third-country duty 2 tariff lines · 1× specific or compound duty Mexico Free – 15% Third-country duty 2 tariff lines · average 7.5% Brazil Free Third-country duty 1 tariff line Argentina Free Third-country duty 1 tariff line Peru Free Third-country duty 2 tariff lines New Zealand Free Third-country duty 1 tariff line Japan Free – 20% Third-country duty 4 tariff lines · average 10% · 2× 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 3 tariff lines Nigeria 5% Third-country duty 1 tariff line

EU lines: 1001.91

• 1001 91 10Wheat and meslin, other, seed, spelt12.8%
• 1001 91 20Common wheat and meslin95 €/t
• 1001 91 90Wheat and meslin, other, seed, other95 €/t

Legal notes

Chapter notes: Chapter 10 →

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.

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.

Questions and answers

Typical products

• spelt

Everyday names, not part of the legal text.