1001 99 00: Wheat and meslin, other, other

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.

Tariff quotas

Balances from the Commission’s weekly quota report of 23 October 2026. Licence-managed quotas are allocated through import licences; their balance is not published in the weekly report.

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 25%
• 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 9% reduced rate
• 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

Footnotes

EU: imports by month · HS 1001.99

last 12 months€863.6m-50.6% · previous 12 months

Average import price€0.23 per kg

Preferential rate51%

Main suppliers, last 12 months

Country	Value	Share	Change
Canada	€354.9m	41.1%	-18%
Ukraine	€161.5m	18.7%	-81.9%
Moldova	€138.8m	16.1%	+17%
Serbia	€114.7m	13.3%	-7.5%
United States	€49.9m	5.8%	-57.2%
United Kingdom	€31.7m	3.7%	-46.5%
North Macedonia	€5.7m	0.7%	+44.1%
Kazakhstan	€3.4m	0.4%	+128.4%

Same subheading in other tariffs

1001.99 Wheat and meslin, other, other

UK Free Third-country duty 7 tariff lines · 5× specific or compound duty Türkiye 130% Third-country duty 3 tariff lines USA specific or compound duty General (MFN) 1 tariff line Canada Free – 76.5% Third-country duty 2 tariff lines · average 38.3% Mexico Free – 15% Third-country duty 2 tariff lines · average 7.5% Brazil 9% Third-country duty 1 tariff line Argentina 10% Third-country duty 4 tariff lines Peru Free Third-country duty 2 tariff lines New Zealand Free Third-country duty 1 tariff line Japan Free – 20% Third-country duty 6 tariff lines · average 6.7% · 3× specific or compound duty Taiwan 6.5% Third-country duty 2 tariff lines GCC Free Third-country duty 5 tariff lines Switzerland Free Third-country duty 7 tariff lines · 6× specific or compound duty Norway specific or compound duty Third-country duty 2 tariff lines North Macedonia specific or compound duty Third-country duty 1 tariff line Nigeria 5% Third-country duty 1 tariff line

Binding rulings for similar goods

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

• meslin

Everyday names, not part of the legal text.