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 · 31 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
152 €/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 20 00 · Roasted
This subheading covers any malt in which the diastatic activity has been reduced or has completely disappeared following roasting and which, consequently, acts only during brewing as an additive to the unroasted malt in order to give the beer a special colour and flavour.
The colour of the kernels in such malt varies from dirty white to black, according to the type.
This subheading includes:
1. roasted malt which has been roasted without prior saccharification or after partial saccharification according to the degree of humidity of the pale malt used. This malt has a shiny exterior surface and its endosperm is black without being glassy;
2. caramelised malt of which the sugar formed by prior saccharification has been caramelised. The colour of this malt is dull yellow to pale brown; the endosperm in at least 90 % of the grains is glassy in appearance and dirty white to dark brown in colour. Diastatic activity is still present to some degree in very pale caramelised malt. A proportion of 10 % of non-caramelised grains may occur.
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
Roasted
152 €/t
—
2025
unchanged
152 €/t
—
2024
unchanged
152 €/t
—
2023
unchanged
152 €/t
—
2022
unchanged
152 €/t
—
2021
unchanged
152 €/t
—
2020
unchanged
152 €/t
—
2019
Roasted
152 €/t
—
In the EU Combined Nomenclature, 1107 20 00 is one of 1 line under subheading 1107.20, malt, whether or not roasted: roasted.
The third-country duty is a specific or compound duty: 152 €/t.
Goods from 122 countries can enter the EU at a preferential rate instead of the standard 152 €/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 1107.20 worth €6.2m (down 11% on the year before), at an average of €1.09 per kg; United Kingdom supplied 99%, followed by Ethiopia.
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 10% and the Nigeria duty is 5%.
EU member states imported goods of subheading 1107.20 worth US$61m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$3m.
Questions and answers
What is the EU import duty for CN code 1107 20 00?
The third-country duty in the EU Combined Nomenclature is 152 €/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 20 00?
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 20 00?
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 1107.20 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$3m).
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EU Combined Nomenclature · CN code · 
United Kingdom
Ethiopia
Norway
China
United States
Japan
Nigeria
Peru
Türkiye
Canada
Mexico
Brazil
Argentina
New Zealand
Taiwan
GCC
Switzerland
North Macedonia