1001 91 90: Wheat and meslin, other, seed, other

Additional duties and import rules

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

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 · 25 October 2026

Preferential rates by country

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.