EU Combined Nomenclature · CN code · HS 2003.10
2003 10 20: Provisionally preserved, completely cooked
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid:
- 2003 10 Mushrooms of the genus Agaricus:
- 2003 10 20 Provisionally preserved, completely cooked
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 7
- 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
- Tariff quotaNon preferential tariff quota 23%
- Applies to goods from
- all countries except Belarus, China, United Kingdom, Russia
- Legal act
- Regulation 0761/20
- Tariff quotaNon preferential tariff quota 23%
- Applies to goods from
- China
- Legal act
- Regulation 0761/20
- 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
- Import controlEntry into free circulation (restriction - feed and food)
- Applies to goods from
- Albania, Belarus, Bosnia & Herzegovina, Kosovo, Moldova, Montenegro, North Macedonia, Russia and 5 more
- Legal act
- Regulation 0256/24
- Documents
- C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y854 The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158.
- Y855 Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 (Chernobyl accident).
- 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 |
|---|---|---|---|---|---|---|
| 09.1957 | Chile | Free | 1 January 2026 – 31 December 2026 | 1,075,000 kg | 1,075,000 kg | Open |
| 09.4284 | China | 12% · 23% | 1 January 2021 – | — | — | Managed by import licences |
| 09.4286 | All third countries | 12% · 23% | 20 July 2025 – | — | — | Managed by import licences |
| 09.7527 | Ecuador | Free | 1 January 2026 – 31 December 2026 | 100,000 kg | 100,000 kg | Open |
| 09.8208 | Viet Nam | Free | 1 January 2026 – 31 December 2026 | 350,000 kg | 350,000 kg | Open |
Balances from the Commission’s weekly quota report of 23 October 2026. Licence-managed quotas are allocated through import licences; their balance is not published in the weekly report.
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 27% -
Ireland 23% -
Italy 10% reduced rate -
Latvia 12% reduced rate -
Lithuania 21% -
Luxembourg 17% -
Malta 0% reduced rate -
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 · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 18,4 + 191 €/100 kg/net eda |
| 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 |
| 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–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–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Iceland agreement | 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–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | 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 agreement | Ukraine | Free |
| EU–Vietnam agreementQuota | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 6 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 14.9 % + 191 EUR / 100 kg E |
| 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 % + 191 EUR / 100 kg E |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 191 EUR / 100 kg E |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 16.1 % + 167.12 EUR / 100 kg |
| EU–Chile agreement | Chile | 11.1 % + 143.25 EUR / 100 kg E |
| EU–Colombia agreement | Colombia | 0 % + 191 EUR / 100 kg E |
| EU–Algeria agreement | Algeria | 0 % + 191 EUR / 100 kg E |
| EU–Ecuador agreement | Ecuador | 191 EUR / 100 kg E |
| EU–Peru agreement | Peru | 0 % + 191 EUR / 100 kg E |
| EU–Tunisia agreement | Tunisia | 0 % + 191 EUR / 100 kg E |
| EU–Türkiye agreement | Türkiye | 0 % + 191 EUR / 100 kg E |
Footnotes
WTO tariff quota.
EU: imports by month · HS 2003.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €7.3m | 95.9% | -3.4% |
 Jordan | €108k | 1.4% | — |
 United Kingdom | €87k | 1.1% | -25.3% |
 North Macedonia | €39k | 0.5% | -24.1% |
 United States | €35k | 0.5% | +5,648.8% |
 Serbia | €15k | 0.2% | +44,134.3% |
 Ukraine | €10k | 0.1% | +1,770.9% |
 Algeria | €4k | 0% | — |
Same subheading in other tariffs
2003.10 Mushrooms of the genus Agaricus
UK Free Third-country duty 2 tariff lines 
Türkiye 39% Third-country duty 2 tariff lines USA specific or compound duty General (MFN) 1 tariff line 
Canada 17% General (MFN) 1 tariff line 
Mexico 20% General (MFN) 1 tariff line 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 4 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 9.6% – 13.6% General (MFN) 4 tariff lines · average 11.8% 
Taiwan 25% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line North Macedonia 40% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line EU lines: 2003.10
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 VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
General
This chapter covers snack-products ready for consumption, in the form of, for example, dried peas or peanuts which are only partially coated with dough and where the essential character of the product is consequently given by the vegetables, fruit, nuts or other parts of plants.
This chapter also covers cucumbers and gherkins that have undergone complete lactic fermentation.
However, cucumbers and gherkins which have not undergone complete lactic fermentation and which are provisionally preserved in brine are to be classified in subheading 0711 40 00 if they are not suitable for immediate consumption. In general, such products contain by weight at least 10 % of salt.
Note 4
For the determination of the dry-weight content of tomato juice, the analytical method set out in the Annex to Commission Regulation (EEC) No 1979/82 (OJ L 214, 22.7.1982, p. 12) is to be applied.
Additional note 1
In order to determine the acid content of the product, aliquot proportions of the liquid and solid parts of the goods should be homogenised.
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 | Provisionally preserved, completely cooked | 18,4 + 191 €/100 kg/net eda | kg/net eda |
| 2025 | unchanged | 18,4 + 191 €/100 kg/net eda | kg/net eda |
| 2024 | unchanged | 18,4 + 191 €/100 kg/net eda | kg/net eda |
| 2023 | unchanged | 18,4 + 191 €/100 kg/net eda | kg/net eda |
| 2022 | unchanged | 18,4 + 191 €/100 kg/net eda | kg/net eda |
| 2021 | unchanged | 18,4 + 191 €/100 kg/net eda | kg/net eda |
| 2020 | unchanged | 18,4 + 191 €/100 kg/net eda | kg/net eda |
| 2019 | Provisionally preserved, completely cooked | 18,4 + 191 €/100 kg/net eda | kg/net eda |
CN code 2003 10 20 is a line of the EU Combined Nomenclature under HS subheading 2003.10 (mushrooms of the genus Agaricus).
The third-country duty is a specific or compound duty: 18,4 + 191 €/100 kg/net eda.
113 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 18,4 + 191 €/100 kg/net eda.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of goods of subheading 2003.10 into the EU came to €7.6m between September 2025 and August 2026 (down 4% on the year before); China supplied 96%, followed by Jordan.
For the same subheading, the UK duty is free, the Türkiye duty is 39%, the Canada duty is 17%, the Mexico duty is 20%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 9.6%–13.6%, the Taiwan duty is 25%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 40% and the Nigeria duty is 20%.
EU member states imported goods of subheading 2003.10 worth US$305m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 2003 10 20?
The third-country duty in the EU Combined Nomenclature is 18,4 + 191 €/100 kg/net eda; the supplementary unit is kg/net eda. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 2003 10 20?
148 countries have a preferential rate on this line, 113 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 2003 10 20?
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 2003.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$10m).