EU Combined Nomenclature · CN code · HS 1106.20
✓ 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 20% 
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 13% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 10% reduced rate 
Latvia 21% 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 0% reduced rate 
Netherlands 9% reduced rate 
Poland 5% reduced rate 
Portugal 23% 
Romania 11% reduced rate 
Slovakia 19% reduced rate 
Slovenia 9.5% reduced rate 
Spain 21% 
Sweden 6% reduced rate TEDB · 25 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 166 €/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 |
| 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–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–Mexico agreement | Mexico | 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 | 150.89 EUR / t |
| EU–Chile agreement | Chile | 110.66 EUR / t |
| EU–New Zealand agreement | New Zealand | 41.5 EUR / t |
| Country | Value | Share | Change |
|---|---|---|---|
 Peru | €3.9m | 18.5% | +14.7% |
 Brazil | €2.6m | 12.2% | +31.5% |
 Mali | €2m | 9.5% | +7,862.2% |
 Ghana | €1.6m | 7.5% | -22% |
 Congo - Kinshasa | €1.3m | 6.3% | +3,901.6% |
 Cameroon | €1.3m | 6.2% | +30% |
 Madagascar | €1.3m | 6.1% | +19,181.4% |
 Côte d’Ivoire | €1.2m | 5.6% | -10.3% |
1106.20 Of sago or of roots or tubers of heading 0714
UK specific or compound duty Third-country duty 2 tariff lines 
Türkiye 30% Third-country duty 3 tariff lines 
USA Free – 8.3% General (MFN) 2 tariff lines · average 4.2% 
Canada Free Third-country duty 1 tariff line 
Mexico 10% Third-country duty 1 tariff line Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 1 tariff line Peru 6% Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 1 tariff line 
Japan Free – 21.3% Third-country duty 3 tariff lines · average 12.1% 
Taiwan 6% – 20% Third-country duty 2 tariff lines · average 13% 
GCC 5% Third-country duty 8 tariff lines 
Switzerland Free Third-country duty 2 tariff lines 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 5 tariff lines Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of konjac powder from Indonesia
The tariff classification, country of origin, marking, and application of a trade program or trade agreement of food products from Zambia
Yam powder used in the food industry. This is made by washing peeling and cutting the yams into small pieces .The item is steamed or boiled to soften the yam. The product then undergoes mashing or pureeing, followed by a dehydration process before finally milling and sieving to ensure consistent…
Cassava flour Use: for baking Packaging: zip lock plastic, weight 1 kg (possible 25 and 50kg)
1. The duty-rate applicable to mixtures of this chapter shall be as follows:
(a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
2. For the purposes of heading 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:
(a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of nuts of headings 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 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 terms ‘flour’, ‘meal’ and ‘powder’ are defined in additional note 2 to this chapter.
Products presented in paste form are excluded from this heading.
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 | Other | 166 €/t | — |
| 2025 | unchanged | 166 €/t | — |
| 2024 | unchanged | 166 €/t | — |
| 2023 | unchanged | 166 €/t | — |
| 2022 | unchanged | 166 €/t | — |
| 2021 | unchanged | 166 €/t | — |
| 2020 | unchanged | 166 €/t | — |
| 2019 | Other | 166 €/t | — |
In the EU Combined Nomenclature, 1106 20 90 is one of 2 lines under subheading 1106.20, of sago or of roots or tubers of heading 0714.
The third-country duty is a specific or compound duty: 166 €/t.
Goods from 127 countries can enter the EU at a preferential rate instead of the standard 166 €/t; 121 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 1106.20 worth €21.1m (up 48% on the year before), at an average of €2.03 per kg; Peru supplied 19%, followed by Brazil.
For the same subheading, the Türkiye duty is 30%, the US duty is 0%–8.3%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 0%–21.3%, the Taiwan duty is 6%–20%, the GCC duty is 5%, the Switzerland duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
EU member states imported goods of subheading 1106.20 worth US$26m in 2024; the largest supplier from outside the EU was Peru.
The third-country duty in the EU Combined Nomenclature is 166 €/t; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
127 countries have a preferential rate on this line, 121 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 1106.20 as a whole, the largest supplier from outside the EU in 2024 was Peru (US$3m), followed by China.
Everyday names, not part of the legal text.