1901 90 95: Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30 % by weight
Other malt extract and flour preparations
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
1901 90 95 Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30 % by weight
What you pay
Importing into EU
Customs duty7,6 + EA standard rate depends on the country of origin
EA = agricultural component, AD S/Z = additional duty on sugar, AD F/M = additional duty on flour. Their amounts depend on the Meursing additional code of the goods (milk fat, milk protein, starch and sugar content).
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 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
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlVeterinary control
Applies to goods from
Faroe Islands, Greenland
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlImport control of organic products
Applies to goods from
all countries except Switzerland, Iceland, Liechtenstein, Norway
Legal act
Regulation 2306/21
Documents
C644 Certificate of inspection for organic products
Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0692/14
Documents
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
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
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.1956
Chile
Free
1 January 2026 – 31 December 2026
1,000,000 kg
1,000,000 kg
Critical
09.7307
Central America
Free
1 January 2026 – 31 December 2026
208,500,000 Kilograms Sugar with a yield in white sugar of 92%
62,857,049 Kilograms Sugar with a yield in white sugar of 92%
Open
09.7311
Panama
Free
1 January 2026 – 31 December 2026
16,680,000 Kilograms Sugar with a yield in white sugar of 92%
16,120,000 Kilograms Sugar with a yield in white sugar of 92%
Open
09.9015
United States
1 % + 3.98 EUR / 100 kg · 1 % + 5 EUR / 100 kg · 1.1 % + 15.13 EUR / 100 kg · 1.3 % + 11.5 EUR / 100 kg · 1.3 % + 3.68 EUR / 100 kg · 1.3 % + 4.5 EUR / 100 kg · 1.3 % + 8.4 EUR / 100 kg · 1.5 % + 3.25 EUR / 100 kg · 1.6 % + 2.43 EUR / 100 kg · 1.6 % + 3.78 EUR / 100 kg
1 July 2026 – 30 June 2027
50,000,000 kg
48,819,354 kg
Critical
Balances from the Commission’s weekly quota report of 23 October 2026.
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.
Austria10% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia25%
Cyprus19%
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary18% reduced rate
Ireland23%
Italy10% reduced rate
Latvia12% reduced rate
Lithuania5% reduced rate
Luxembourg3% reduced rate
Malta18%
Netherlands9% reduced rate
Poland5% reduced rate
Portugal23%
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden6% reduced rate
TEDB · 25 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
7,6 + EA
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.
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.
600013582HMRC17 November 2025 – 16 November 2028 · 1901 90 99 90
Product is a split pot, containing a section of chocolate yoghurt dessert and a smaller section containing chocolate buttons. These pots contain Cocoa Powder HT, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar…
600013583HMRC17 November 2025 – 16 November 2028 · 1901 90 99 90
Product is a pack of 2 x 60g pots of chocolate dessert. These desserts are made from Cocoa Powder, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar Gum, Salt, Cremodan 60 and whey protein concentrate. The two pots…
600013584HMRC17 November 2025 – 16 November 2028 · 1901 90 99 90
Product is a 350g pot of orange flavoured chocolate dessert. This dessert is made from Cocoa Powder, Liquid Chocolate, Cream, Akocreme, Buttermilk Concentrate, Liquid Sugar, Water, Gelatine, Modified Maize Starch, Pectin Custard, Guar Gum, Salt, Cremodan 60, Orange Flavouring and whey protein…
75 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
(a) the term ‘groats’ means cereal groats of Chapter 11;
(b) the terms ‘flour’ and ‘meal’ mean:
(1) cereal flour and meal of Chapter 11, and
(2) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).
3. Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).
4. For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.
Additional notes
1. Goods of subheadings 190531, 190532, 190540 and 190590, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
2. The expression ‘sweet biscuits’ in subheading 190531 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).
3. Subheading 19059020 covers only dry and brittle products.
4. Food preparations of flour, groats, meal, starch or malt extract of heading 1901 as well as those of goods of headings 0401 to 0404 presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading 1901. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.
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.
1901 · Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1901.
General notes to the chapter
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
General
The ‘cocoa powder content’ of products of this chapter is normally calculated by multiplying the sum of the contents of theobromine and caffeine by a factor of 31.
The theobromine and caffeine contents are determined by HPLC (High Performance Liquid Chromatography).
In the case of products containing caffeine or theobromine from sources other than cocoa, these additional amounts of caffeine or theobromine should not be taken into account in calculating the cocoa content.
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
Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30 % by weight
7,6 + EA
—
2025
unchanged
7,6 + EA
—
2024
unchanged
7,6 + EA
—
2023
unchanged
7,6 + EA
—
2022
unchanged
7,6 + EA
—
2021
unchanged
7,6 + EA
—
2020
Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30 % by weight
7,6 + EA
—
2019
not in this year’s nomenclature
—
—
Code history
Since 2020; before, these goods were classified under 1901 90 99.
CN code 1901 90 95 is a line of the EU Combined Nomenclature under HS subheading 1901.90 (malt extract: other).
The third-country duty is a specific or compound duty: 7,6 + EA.
112 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 7,6 + EA.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of other malt extract and flour preparations (HS 1901.90) into the EU came to €195.6m between September 2025 and August 2026 (down 5% on the year before); United Kingdom supplied 50%, followed by Switzerland.
For the same subheading, the UK duty is 6%–12%, the Türkiye duty is 5.1%–12.8%, the US duty is 0%–16%, the Canada duty is 0%–6.5%, the Mexico duty is 10%–45%, the Brazil duty is 12.6%–14.4%, the Argentina duty is 12.6%–16%, the Peru duty is 0%–6%, the New Zealand duty is 5%, the Japan duty is 9%–28%, the Taiwan duty is 3%–30%, the GCC duty is 5%, the North Macedonia duty is 5% and the Nigeria duty is 5%–20%.
EU member states imported goods of subheading 1901.90 worth US$3bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$106m.
Questions and answers
What is the EU import duty for CN code 1901 90 95?
The third-country duty in the EU Combined Nomenclature is 7,6 + EA; 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 1901 90 95?
150 countries have a preferential rate on this line, 112 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 1901 90 95?
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 1901.90 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$106m), followed by Switzerland.
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EU Combined Nomenclature · CN code · 
United Kingdom
Switzerland
China
South Korea
Taiwan
India
Ukraine
Japan
Türkiye
USA
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
GCC
Norway
North Macedonia
Nigeria