Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
Additional dutyAdditional duties50% 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 duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Duty on low-value parcelsLow-value consignment customs duty3 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 duty3 EUR
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
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.
Austria10% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece6% / 13% reduced rate
Hungary27%
Ireland23%
Italy4% reduced rate
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland5% reduced rate
Portugal23%
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia9.5% reduced rate
Spain21%
Sweden6% reduced rate
TEDB · 22 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
173 €/t
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
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.
(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
(b) prepared flours, groats, meals or starches of heading 1901;
(c) corn flakes and other products of heading 1904;
(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
(e) pharmaceutical products (Chapter 30); or
(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.
(A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
(B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.
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.
1103 11 10 to 1103 19 90 · Groats and meal
1. See notes 2 and 3 to this chapter.
2. See the HS Explanatory Note to heading 1103, first six paragraphs.
3.
Products which do not comply with the sieving criteria laid down in note 3 to this chapter are classified in heading 1104.
Products which comply with the sieving criteria laid down in note 3 to this chapter but which, having been pearled, are in the form of round-shaped grain fragments, fall in one of the subheadings of heading 1104 covering pearled grains.
1103 13 10 and 1103 13 90 · Of maize (corn)
For the determination of the fat content, see the explanatory note to subheadings 1102 20 10 and 1102 20 90.
These subheadings include groats and meal of maize described as ‘masa flour’ which is obtained by the ‘nixtamalisation’ method that is characterised by the cooking and soaking of maize grains in a calcium hydroxide solution and subsequent drying and grinding.
Any additional processing, such as roasting, leads however to the exclusion of such a product from heading 1103 (generally, Chapter 19).
General notes to the chapter
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
Additional note 2
As regards coconut, additional note 2 to this chapter applies only to flour, meal and powder of coconut. Shredded, desiccated coconut is classified under subheading 0801 11 00, and does not fall under the scope of heading 1106 even if it fulfils the criteria set out in point (b) of additional note 2 to this chapter.
Shredded, desiccated coconut is presented in slices, small fragments or thin strips. Coconut flour, meal or powder consists of fine particles.
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
Of a fat content not exceeding 1,5 % by weight
173 €/t
—
2025
unchanged
173 €/t
—
2024
unchanged
173 €/t
—
2023
unchanged
173 €/t
—
2022
unchanged
173 €/t
—
2021
unchanged
173 €/t
—
2020
unchanged
173 €/t
—
2019
Of a fat content not exceeding 1,5 % by weight
173 €/t
—
CN code 1103 13 10 is a line of the EU Combined Nomenclature under HS subheading 1103.13 (cereal groats, meal and pellets: groats and meal, of maize (corn)).
The third-country duty is a specific or compound duty: 173 €/t.
112 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 173 €/t.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of goods of subheading 1103.13 into the EU came to €7.4m between September 2025 and August 2026 (down 24% on the year before); Serbia supplied 51%, followed by Ukraine.
For the same subheading, the Türkiye duty is 54%.
EU member states imported goods of subheading 1103.13 worth US$117m in 2024; the largest supplier from outside the EU was Serbia.
Questions and answers
What is the EU import duty for CN code 1103 13 10?
The third-country duty in the EU Combined Nomenclature is 173 €/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 1103 13 10?
118 countries have a preferential rate on this line, 112 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 1103 13 10?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 1103.13 as a whole, the largest supplier from outside the EU in 2024 was Serbia (US$3m), followed by Ukraine.
EU Combined Nomenclature · CN code · 
Serbia
Ukraine
Brazil
South Africa
United Kingdom
Mexico
United States
India
Türkiye