EU Combined Nomenclature · CN code · HS 1203.00
1203 00 00: Copra
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 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 duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0285/18
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- 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
- N954 Movement certificate EUR.1
- 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.
-
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 24% -
Hungary 27% -
Ireland 23% -
Italy 4% reduced rate -
Latvia 12% reduced rate -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 0% reduced rate -
Netherlands 9% reduced rate -
Poland 5% / 8% reduced rate -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 6% reduced rate
TEDB · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 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, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Comoros, Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Cameroon agreement | Cameroon | 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–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Iceland agreement | Iceland | Free |
| EU–Jordan agreement | Jordan | 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–Mexico agreement | Mexico | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Solomon Islands agreement | Solomon Islands | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Samoa agreement | Samoa | Free |
Footnotes
Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
EU: imports by month · HS 1203.00
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Papua New Guinea | €129k | 69.5% | -41.4% |
 United Kingdom | €35k | 18.9% | +51.3% |
 India | €16k | 8.5% | +428.4% |
 Vietnam | €5k | 2.7% | +8,940% |
 Indonesia | €520 | 0.3% | +687.9% |
 China | €84 | 0% | — |
 Sri Lanka | €47 | 0% | — |
 Tunisia | €38 | 0% | -96.8% |
Same subheading in other tariffs
UK specific or compound duty Third-country duty 1 tariff line 
Türkiye 4% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico 45% Third-country duty 1 tariff line 
Brazil 7.2% Third-country duty 1 tariff line 
Argentina 7.2% Third-country duty 1 tariff line 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 7 tariff lines · 6× specific or compound duty 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Legal notes
This line in earlier years
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 | Copra | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Copra | Free | — |
CN code 1203 00 00 is a line of the EU Combined Nomenclature under HS subheading 1203.00 (copra).
The third-country duty is free, and quantities are declared in —.
57 countries pay no duty in the EU thanks to trade agreements and preference schemes such as CARIFORUM and OCTs, against a standard rate of Free.
Imports of goods of subheading 1203.00 into the EU came to €185.9k between September 2025 and August 2026 (down 26% on the year before); Papua New Guinea supplied 70%, followed by United Kingdom.
For the same subheading, the Türkiye duty is 4%, the US duty is free, the Canada duty is free, the Mexico duty is 45%, the Brazil duty is 7.2%, the Argentina duty is 7.2%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 1203.00 worth US$318k in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$137k.
Questions and answers
What is the EU import duty for CN code 1203 00 00?
The third-country duty in the EU Combined Nomenclature is free; 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 1203 00 00?
57 countries have a preferential rate on this line, 57 of them at 0%, under CARIFORUM, OCTs and SADC EPA 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.
Where does the EU import these goods from?
For subheading 1203.00 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$137k).