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.
Austria20%
Belgium6% reduced rate
Bulgaria20%
Croatia25%
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy10% reduced rate
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland5% reduced rate
Portugal23%
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia22%
Spain21%
Sweden6% reduced rate
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
134 €/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.
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.
1107 10 11 to 1107 10 99 · Not roasted
All malt in which the diastatic activity necessary for the saccharification of grain starch is present falls in these subheadings. Such malt includes green malt, aerated malt and kilned malt, the latter often being subdivided commercially into pale malt (of the Pilsen type) and dark malt (of the Munich type).
These subheadings also include green malt used for human consumption and consumed in the same way as vegetable sprouts, being a cereal grain that has started to germinate but has not yet been dried.
The whole malt falling in these subheadings is characterised by a floury, white, crumbly kernel. However, in the case of dark malt (of the Munich type), the colour of the kernel in about 10 % of the grains varies from yellow to brown. The kernels have a dry, crumbly consistency. When milled, they produce a fine soft meal.
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
Other
134 €/t
—
2025
unchanged
134 €/t
—
2024
unchanged
134 €/t
—
2023
unchanged
134 €/t
—
2022
unchanged
134 €/t
—
2021
unchanged
134 €/t
—
2020
unchanged
134 €/t
—
2019
Other
134 €/t
—
CN code 1107 10 19 is a line of the EU Combined Nomenclature under HS subheading 1107.10 (malt, whether or not roasted: not roasted).
The third-country duty is a specific or compound duty: 134 €/t.
114 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 134 €/t.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of malt, not roasted (HS 1107.10) into the EU came to €18.8m between September 2025 and August 2026 (down 23% on the year before); United Kingdom supplied 64%, followed by Ukraine.
For the same subheading, the Türkiye duty is 10%–23.1%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%–12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is free, the Taiwan duty is 7.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2%–10% and the Nigeria duty is 5%.
EU member states imported goods of subheading 1107.10 worth US$960m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$11m.
Questions and answers
What is the EU import duty for CN code 1107 10 19?
The third-country duty in the EU Combined Nomenclature is 134 €/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 1107 10 19?
122 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 1107 10 19?
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 1107.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$11m), followed by Ukraine.
Tarifbase uses Google Analytics and Yandex Metrica cookies to see how the site is used and make it better. Choose “Reject” to turn them off. Privacy policy
EU Combined Nomenclature · CN code · 
United Kingdom
Ukraine
Serbia
Thailand
Morocco
Norway
Switzerland
Sri Lanka
Türkiye
USA
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
North Macedonia
Nigeria