EU Combined Nomenclature · CN code · HS 1104.30
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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 25% 
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 4% reduced rate 
Latvia 21% 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 0% reduced rate 
Netherlands 9% reduced rate 
Poland 5% reduced rate 
Portugal 13% 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
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 75 €/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 |
| 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 agreementQuota | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 67.5 EUR / t |
| EU–Chile agreement | Chile | 37.5 EUR / t |
| EU–New Zealand agreement | New Zealand | 18.75 EUR / t |
| Country | Value | Share | Change |
|---|---|---|---|
 India | €458k | 32.8% | +66.7% |
 Ukraine | €357k | 25.5% | +203.6% |
 Serbia | €232k | 16.6% | -26.2% |
 United Kingdom | €105k | 7.5% | +8.8% |
 United States | €97k | 7% | +383.8% |
 Ethiopia | €63k | 4.5% | +196,412.5% |
 Switzerland | €30k | 2.1% | -40.1% |
 China | €19k | 1.4% | +391.2% |
1104.30 Germ of cereals, whole, rolled, flaked or ground
UK specific or compound duty Third-country duty 2 tariff lines 
Türkiye 10% – 45% Third-country duty 3 tariff lines · average 33.3% USA 4.5% General (MFN) 1 tariff line 
Canada Free Third-country duty 3 tariff lines · 1× specific or compound duty 
Mexico 5% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 3 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 1 tariff line 
Japan 17% Third-country duty 1 tariff line 
Taiwan 20% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 11 tariff lines · 8× specific or compound duty 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia 10% Third-country duty 2 tariff lines 
Nigeria 10% Third-country duty 1 tariff line 1. This chapter does not cover:
(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.
Otherwise, they fall in heading 1103 or 1104.
| Cereal | Starch content | Ash content | Rate of passage through a sieve with an aperture of | |
|---|---|---|---|---|
| 315 micrometres (microns) | 500 micrometres (microns) | |||
| (1) | (2) | (3) | (4) | (5) |
| Wheat and rye | 45 % | 2,5 % | 80 % | — |
| Barley | 45 % | 3 % | 80 % | — |
| Oats | 45 % | 5 % | 80 % | — |
| Maize (corn) and grain sorghum | 45 % | 2 % | — | 90 % |
| Rice | 45 % | 1,6 % | 80 % | — |
| Buckwheat | 45 % | 4 % | 80 % | — |
| Other cereals | 45 % | 2 % | 50 % | — |
3. For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.
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.
The flaked grains which fall in subheadings 1104 12 90, 1104 19 69 and 1104 19 91 are grains which have been hulled and rolled.
See the HS Explanatory Note to heading 1104, second paragraph, (6).
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.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 other cereals | 75 €/t | — |
| 2025 | unchanged | 75 €/t | — |
| 2024 | unchanged | 75 €/t | — |
| 2023 | unchanged | 75 €/t | — |
| 2022 | unchanged | 75 €/t | — |
| 2021 | unchanged | 75 €/t | — |
| 2020 | unchanged | 75 €/t | — |
| 2019 | Of other cereals | 75 €/t | — |
CN code 1104 30 90 is a line of the EU Combined Nomenclature under HS subheading 1104.30 (germ of cereals, whole, rolled, flaked or ground).
The third-country duty is a specific or compound duty: 75 €/t.
113 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 75 €/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 1104.30 into the EU came to €1.4m between September 2025 and August 2026 (up 49% on the year before); India supplied 33%, followed by Ukraine.
For the same subheading, the Türkiye duty is 10%–45%, the US duty is 4.5%, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 17%, the Taiwan duty is 20%, the GCC duty is 5%, the Switzerland duty is free, the North Macedonia duty is 10% and the Nigeria duty is 10%.
EU member states imported goods of subheading 1104.30 worth US$92m in 2024; the largest supplier from outside the EU was Ukraine.
The third-country duty in the EU Combined Nomenclature is 75 €/t; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
119 countries have a preferential rate on this line, 113 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.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 1104.30 as a whole, the largest supplier from outside the EU in 2024 was Ukraine (US$6m).