EU Combined Nomenclature · CN code · HS 1903.00
1903 00 00: Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
✓ 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 5
- Additional dutyAdditional duties 50% 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 duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- 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 3
- 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
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.6720 | Ukraine | Free | 1 January 2026 – 31 December 2026 | 3,000,000 kg | 2,311,956 kg | 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.
-
Austria 10% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
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 18% reduced rate -
Ireland 23% -
Italy 10% reduced rate -
Latvia 12% reduced rate -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 18% -
Netherlands 9% reduced rate -
Poland 5% 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 · 28 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6,4 + 15,1 €/100 kg/net |
| 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–Switzerland agreement | Switzerland | 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 |
| European Economic Area - Iceland | 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–Liechtenstein agreement | Liechtenstein | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–New Zealand agreement | New Zealand | 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 agreementQuota | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 6 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 2.9 % + 15.1 EUR / 100 kg |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | 0 % + 15.1 EUR / 100 kg |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 5.6 % + 13.21 EUR / 100 kg |
| EU–Chile agreement | Chile | 0 % + 7.55 EUR / 100 kg |
| EU–Algeria agreement | Algeria | 0 % + 15.1 EUR / 100 kg |
| EU–Faroe Islands agreement | Faroe Islands | 0 % + 15.1 EUR / 100 kg |
| EU–Lebanon agreement | Lebanon | 0 % + 15.1 EUR / 100 kg |
| EEA - European Economic Area | Norway | 0 % + 12.21 EUR / 100 kg |
| EU–Tunisia agreement | Tunisia | 0 % + 15.1 EUR / 100 kg |
| EU–Türkiye customs union | Türkiye | 0 % + 15.1 EUR / 100 kg |
| EU–United States agreementQuota | United States | 1.6 % + 3.78 EUR / 100 kg |
| EU–South Africa agreement | South Africa | 0 % + 15.1 EUR / 100 kg |
Footnotes
WTO tariff quota.
EU: imports by month · HS 1903.00
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €3.3m | 22.4% | -13.5% |
 Thailand | €3.2m | 21.7% | -37.5% |
 Taiwan | €2.2m | 14.8% | -0.4% |
 Côte d’Ivoire | €2.2m | 14.6% | -6.5% |
 Brazil | €1.8m | 12.3% | +3.4% |
 Indonesia | €454k | 3.1% | -5.5% |
 India | €384k | 2.6% | +10.5% |
 Vietnam | €297k | 2% | +18% |
Same subheading in other tariffs
UK specific or compound duty Third-country duty 1 tariff line 
Türkiye 6.4% Third-country duty 1 tariff line 
USA Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Canada Free General (MFN) 1 tariff line 
Mexico 10% General (MFN) 1 tariff line Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan 9.6% General (MFN) 1 tariff line Taiwan 7% – 17% General (MFN) 3 tariff lines · average 12.7% 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Legal notes
CN Explanatory Notes
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.
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.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | 6,4 + 15,1 €/100 kg/net | — |
| 2025 | unchanged | 6,4 + 15,1 €/100 kg/net | — |
| 2024 | unchanged | 6,4 + 15,1 €/100 kg/net | — |
| 2023 | unchanged | 6,4 + 15,1 €/100 kg/net | — |
| 2022 | unchanged | 6,4 + 15,1 €/100 kg/net | — |
| 2021 | unchanged | 6,4 + 15,1 €/100 kg/net | — |
| 2020 | unchanged | 6,4 + 15,1 €/100 kg/net | — |
| 2019 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | 6,4 + 15,1 €/100 kg/net | — |
In the EU Combined Nomenclature, 1903 00 00 is one of 1 line under subheading 1903.00, tapioca and substitutes therefor prepared from starch, in the form of flakes….
The third-country duty is a specific or compound duty: 6,4 + 15,1 €/100 kg/net.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 6,4 + 15,1 €/100 kg/net; 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 1903.00 worth €14.8m (down 17% on the year before), at an average of €1.34 per kg; China supplied 22%, followed by Thailand.
For the same subheading, the Türkiye duty is 6.4%, the US duty is free, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 9.6%, the Taiwan duty is 7%–17%, the GCC duty is 5%, the North Macedonia duty is free and the Nigeria duty is 20%.
EU member states imported goods of subheading 1903.00 worth US$45m in 2024; the largest supplier from outside the EU was Taiwan.
Questions and answers
What is the EU import duty for CN code 1903 00 00?
The third-country duty in the EU Combined Nomenclature is 6,4 + 15,1 €/100 kg/net; 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 1903 00 00?
152 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.
Do anti-dumping or other extra duties apply to 1903 00 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 1903.00 as a whole, the largest supplier from outside the EU in 2024 was Taiwan (US$6m), followed by China.