EU Combined Nomenclature · CN code · HS 1007.10

1007 10 10

1007 10 10: Grain sorghum, seed, hybrids

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 1007 Grain sorghum:
  2. 1007 10 Seed:
  3. 1007 10 10 Hybrids

What you pay

Importing into EU

Customs duty 6.4% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
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
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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
    Argentina, Australia, Bolivia, Brazil, Chile, New Zealand, Uruguay
    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 controlImport control of organic products
    Applies to goods from
    all countries except Switzerland, Iceland, Liechtenstein, Norway
    Legal act
    Regulation 2306/21
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • 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 10% 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 · 6 November 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6.4%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, 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 more

Antigua & 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 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama 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–Chile agreement Chile 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–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Türkiye agreement Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
Mercosur Argentina, Brazil, Paraguay, Uruguay 5.1%

Footnotes

EU: imports by month · HS 1007.10

last 12 months€7.6m-3.6% · previous 12 months
Average import price€2.54 per kg
Preferential rate1%
Jan 2024: €234kFeb 2024: €629kMar 2024: €967kApr 2024: €572kMay 2024: €133kJun 2024: €10kJul 2024: €31kAug 2024: €121Sept 2024: €3kOct 2024: €228kNov 2024: €42kDec 2024: €3.1mJan 2025: €733kFeb 2025: €354kMar 2025: €1.6mApr 2025: €1.4mMay 2025: €326kJun 2025: €66kJul 2025: €96kAug 2025: €2kSept 2025: €114Oct 2025: €3Nov 2025: €468kDec 2025: €402kJan 2026: €3.1mFeb 2026: €265kMar 2026: €2.1mApr 2026: €468kMay 2026: €242kJun 2026: €363kJul 2026: €276kAug 2026: €6k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States €6.9m 90.9% +0.3%
Serbia €240k 3.1% +184.9%
Mexico €133k 1.7% -35.4%
Australia €129k 1.7% +140.4%
South Africa €68k 0.9% +12,371.4%
Ukraine €54k 0.7% -58.3%
Argentina €47k 0.6% -85.2%
Guinea €9k 0.1% +202.2%

Same subheading in other tariffs

1007.10 Grain sorghum, seed

EU lines: 1007.10

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.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Hybrids 6.4% —
2025 unchanged 6.4% —
2024 unchanged 6.4% —
2023 unchanged 6.4% —
2022 unchanged 6.4% —
2021 unchanged 6.4% —
2020 unchanged 6.4% —
2019 Hybrids 6.4% —

CN code 1007 10 10 is a line of the EU Combined Nomenclature under HS subheading 1007.10 (grain sorghum, seed).

The third-country duty is 6.4%, and quantities are declared in —.

123 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 6.4%.

Imports of goods of subheading 1007.10 into the EU came to €7.6m between September 2025 and August 2026 (down 4% on the year before); United States supplied 91%, followed by Serbia.

For the same subheading, the UK duty is free, the Türkiye duty is free, the Canada duty is free, the Mexico duty is free, 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 0%–3%, the Taiwan duty is free, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 0%–5% and the Nigeria duty is 5%.

EU member states imported goods of subheading 1007.10 worth US$36m in 2024; the largest supplier from outside the EU was the United States.

Questions and answers

What is the EU import duty for CN code 1007 10 10?

The third-country duty in the EU Combined Nomenclature is 6.4%; 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 1007 10 10?

127 countries have a preferential rate on this line, 123 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 1007.10 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$6m).

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