EU Combined Nomenclature · CN code · HS 1008.60

1008 60 00

1008 60 00: Buckwheat, millet and canary seed; other cereals: triticale

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

  1. 1008 Buckwheat, millet and canary seed; other cereals:
  2. 1008 60 00 Triticale

What you pay

Importing into EU

Customs duty 93 €/t standard rate depends on the country of origin
Additional duties and charges 3 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 5

  • Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
    Applies to goods from
    all countries except Belarus, Russia
    Legal act
    Regulation 1227/25
    Documents
    • Y155 Products exported directly or indirectly from the Russian Federation or Belarus
  • Additional dutyAdditional duties 50%
    Applies to goods from
    Belarus, Russia
    Legal act
    Regulation 1227/25
  • 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 5

  • Import controlOfficial control - plants
    Applies to goods from
    all countries except Switzerland
    Legal act
    Regulation 2072/19
  • Import controlOfficial control - plants
    Applies to goods from
    Afghanistan, Argentina, Australia, Bolivia, Brazil, Chile, India, Iran and 8 more
    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 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 · 26 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—93 €/t
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
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–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–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–Ukraine agreement Ukraine Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free
Mercosur Argentina, Brazil, Paraguay, Uruguay 81.37 EUR / t
EU–Chile agreement Chile 69.75 EUR / t
EU–New Zealand agreement New Zealand 23.25 EUR / t

EU: imports by month · HS 1008.60

last 12 months€119k+86.3% · previous 12 months
Average import price€0.38 per kg
Preferential rate95%
Jan 2024: €65Feb 2024: €589Mar 2024: €41Apr 2024: €2May 2024: €13kAug 2024: €8kSept 2024: €19kOct 2024: €6kNov 2024: €30Dec 2024: €30kJan 2025: €621Feb 2025: €2Jul 2025: €6Aug 2025: €8kSept 2025: €80kOct 2025: €15kNov 2025: €893Dec 2025: €3Jan 2026: €21kFeb 2026: €6Mar 2026: €10Aug 2026: €1k 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
Moldova €76k 64.3% +979.8%
Serbia €36k 30.2% -24.6%
Switzerland €6k 5.3% -20.6%
Mauritius €138 0.1% —
Argentina €45 0% —
Australia €3 0% —
Canada €0 0% -100%
United Kingdom €0 0% -100%

Same subheading in other tariffs

1008.60 Buckwheat, millet and canary seed; other cereals: triticale

Legal notes

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.

1008 60 00 · Triticale

Triticale is a hybrid cereal resulting from crossing wheat with rye. The grain is generally larger and more elongated than that of rye and often larger and more elongated than that of wheat; the outer layer is wrinkled.

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 Triticale 93 €/t —
2025 unchanged 93 €/t —
2024 unchanged 93 €/t —
2023 unchanged 93 €/t —
2022 unchanged 93 €/t —
2021 unchanged 93 €/t —
2020 unchanged 93 €/t —
2019 Triticale 93 €/t —

In the EU Combined Nomenclature, 1008 60 00 is one of 1 line under subheading 1008.60, buckwheat, millet and canary seed; other cereals: triticale.

The third-country duty is a specific or compound duty: 93 €/t.

Goods from 120 countries can enter the EU at a preferential rate instead of the standard 93 €/t; 114 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the EU imported goods of subheading 1008.60 worth €118.6k (up 86% on the year before), at an average of €0.38 per kg; Moldova supplied 64%, followed by Serbia.

For the same subheading, the Türkiye duty is 0%–130%, the US duty is 1.1%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 0%–7.2%, the Argentina duty is 0%–7.2%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 4%, the GCC duty is free, the Switzerland duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%.

EU member states imported goods of subheading 1008.60 worth US$186m in 2024.

Questions and answers

What is the EU import duty for CN code 1008 60 00?

The third-country duty in the EU Combined Nomenclature is 93 €/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 1008 60 00?

120 countries have a preferential rate on this line, 114 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.

Do anti-dumping or other extra duties apply to 1008 60 00?

Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.

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