EU Combined Nomenclature · CN code · HS 1007.90
1007 90 00: Grain sorghum, other
Grain sorghum (not seed)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 1007 Grain sorghum:
- 1007 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 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
- 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 3
- 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
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.4910 | Mercosur | Free | 1 May 2026 – 31 December 2026 | — | — | Managed by import licences |
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 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 4% / 10% 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
| 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–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 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–San Marino customs union | San Marino | 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 |
| EU–South Africa agreement | South Africa | Free |
| EU–Chile agreement | Chile | 70.5 EUR / t |
| EU–New Zealand agreement | New Zealand | 23.5 EUR / t |
| EU–Singapore agreement | Singapore | 0 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 1007.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €93.3m | 97.2% | +131.2% |
 Ukraine | €1.7m | 1.8% | -53.1% |
 India | €363k | 0.4% | +68.9% |
 Egypt | €241k | 0.3% | +228.1% |
 Kazakhstan | €145k | 0.2% | -62.9% |
 Türkiye | €123k | 0.1% | +49.3% |
 Moldova | €37k | 0% | -70.1% |
 Canada | €34k | 0% | — |
Same subheading in other tariffs
UK Free Third-country duty 1 tariff line Türkiye 130% Third-country duty 1 tariff line USA specific or compound duty General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico Free – 15% Third-country duty 2 tariff lines · average 7.5% 
Brazil 7.2% Third-country duty 1 tariff line 
Argentina 7.2% Third-country duty 3 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free – 3% Third-country duty 2 tariff lines · average 1.5% 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 7 tariff lines 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia 5% Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Legal notes
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, 1007 90 00 is one of 1 line under subheading 1007.90, grain sorghum, other.
The third-country duty is a specific or compound duty: 94 €/t.
Goods from 119 countries can enter the EU at a preferential rate instead of the standard 94 €/t; 116 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported grain sorghum (not seed) (HS 1007.90) worth €96.1m (up 114% on the year before), at an average of €0.20 per kg; United States supplied 97%, followed by Ukraine.
For the same subheading, the UK duty is free, the Türkiye duty is 130%, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 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 5%, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%.
EU member states imported goods of subheading 1007.90 worth US$61m in 2024; the largest supplier from outside the EU was Ukraine.
Questions and answers
What is the EU import duty for CN code 1007 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 1007 90 00?
119 countries have a preferential rate on this line, 116 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 1007.90 as a whole, the largest supplier from outside the EU in 2024 was Ukraine (US$3m), followed by Brazil.