EU Combined Nomenclature · CN code · HS 1005.90
1005 90 00: Maize (corn), other
Maize (corn), not for sowing
Not declarable on its own: use one of its 2 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 1005 Maize (corn):
- 1005 90 00 Other
What you pay
Importing into EU
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 5
- Tariff quotaNon preferential tariff quota Free
- Applies to goods from
- all countries except Belarus, United Kingdom, Russia
- Legal act
- Regulation 0761/20
- End-use reliefNon preferential duty under end-use 94 EUR / t with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise 0 EUR / t
- Only for
- 1005 90 00 20 Flint maize of specific weight equal to or more than 75,5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1652/24
- 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 4
- Import controlOfficial control - plants
- Applies to goods from
- all countries except Switzerland
- Legal act
- Regulation 2072/19
- 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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 1005 90 00 20 | Flint maize of specific weight equal to or more than 75,5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing |
| 1005 90 00 90 | Other |
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.4131 | ERGA OMNES | Free | 1 July 2024 – | — | — | Managed by import licences |
| 09.4308 | Ukraine | Free · 0 EUR / t | 1 January 2026 – 31 December 2026 | — | — | Managed by import licences |
| 09.4910 | Mercosur | Free | 1 May 2026 – 31 December 2026 | — | — | Managed by import licences |
| 09.7216 | Peru | Free | 1 January 2026 – 31 December 2026 | 23,000,000 kg | 22,446,429 kg | Open |
| 09.7529 | Ecuador | Free | 1 January 2026 – 31 December 2026 | 46,990,000 kg | 46,990,000 kg | Open |
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 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 6% / 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 22% -
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
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 94 €/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 |
| MercosurQuota | Argentina, Brazil, Paraguay, Uruguay | 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–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Ecuador agreementQuota | 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–Peru agreementQuota | 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 agreementQuota | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–Chile agreement | Chile | 70.5 EUR / t |
| EU–New Zealand agreement | New Zealand | 23.5 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.
WTO tariff quota. This quota is not applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus.
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 1005.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ukraine | €2bn | 47.1% | -2.1% |
 United States | €1.5bn | 34.3% | +74.5% |
 Brazil | €521.9m | 12.2% | +18.3% |
 Canada | €115.5m | 2.7% | -73.9% |
 United Kingdom | €58.2m | 1.4% | -7.8% |
 Argentina | €48.7m | 1.1% | +11.9% |
 Moldova | €33.8m | 0.8% | +121.8% |
 Peru | €6.8m | 0.2% | -44.1% |
Same subheading in other tariffs
UK Free Third-country duty 2 tariff lines 
Türkiye 130% Third-country duty 2 tariff lines USA specific or compound duty General (MFN) 2 tariff lines Canada Free Third-country duty 6 tariff lines 
Mexico Free – 20% Third-country duty 4 tariff lines · average 5% Brazil Free – 7.2% Third-country duty 2 tariff lines · average 3.6% Argentina 7.2% Third-country duty 11 tariff lines Peru Free Third-country duty 7 tariff lines 
New Zealand Free Third-country duty 1 tariff line 
Japan Free – 3% Third-country duty 7 tariff lines · average 1% · 4× specific or compound duty 
Taiwan Free Third-country duty 4 tariff lines 
GCC Free Third-country duty 4 tariff lines 
Switzerland Free Third-country duty 7 tariff lines · 6× specific or compound duty 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Legal notes
Notes
1.
(A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.
2. Heading 1005 does not cover sweetcorn (Chapter 7).
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 | Other | 94 €/t | — |
| 2025 | unchanged | 94 €/t | — |
| 2024 | unchanged | 94 €/t | — |
| 2023 | unchanged | 94 €/t | — |
| 2022 | unchanged | 94 €/t | — |
| 2021 | unchanged | 94 €/t | — |
| 2020 | unchanged | 94 €/t | — |
| 2019 | Other | 94 €/t | — |
In the EU Combined Nomenclature, 1005 90 00 is one of 1 line under subheading 1005.90, maize (corn), other.
The third-country duty is a specific or compound duty: 94 €/t.
Goods from 117 countries can enter the EU at a preferential rate instead of the standard 94 €/t; 115 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported maize (corn), not for sowing (HS 1005.90) worth €4.3bn (up 6% on the year before), at an average of €0.21 per kg; Ukraine supplied 47%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is 130%, the Canada duty is free, the Mexico duty is 0%–20%, the Brazil duty is 0%–7.2%, the Argentina duty is 7.2%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–3%, 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 free and the Nigeria duty is 5%.
EU member states imported goods of subheading 1005.90 worth US$7bn in 2024; the largest supplier from outside the EU was Ukraine.
Questions and answers
What is the EU import duty for CN code 1005 90 00?
The third-country duty in the EU Combined Nomenclature is 94 €/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 1005 90 00?
117 countries have a preferential rate on this line, 115 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.
Where does the EU import these goods from?
For subheading 1005.90 as a whole, the largest supplier from outside the EU in 2024 was Ukraine (US$2bn), followed by Serbia.