{
  "summary": "In the European Union tariff, line 0714 10 00 91 covers manioc (cassava), pellets of flour and meal. The general (MFN) duty rate is 9.500 EUR DTN. It falls under HS subheading 0714.10 in heading 07.14 (chapter 07).",
  "updatedAt": "2026-10-11",
  "facts": [
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      "label": "Tariff line",
      "value": "0714 10 00 91",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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    {
      "label": "Covers",
      "value": "Manioc (cassava), pellets of flour and meal",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Duty (MFN)",
      "value": "9.500 EUR DTN",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Preferential rates",
      "value": "From 0% (49 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
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      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
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      "value": "0714.10",
      "source": null,
      "url": "https://border.bot/hs-codes/071410"
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  "faq": [
    {
      "question": "What does tariff line 0714 10 00 91 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 0714 10 00 91 covers manioc (cassava), pellets of flour and meal."
    },
    {
      "question": "What is the general (MFN) duty on 0714 10 00 91 in the European Union?",
      "answer": "The general (MFN) duty rate is 9.500 EUR DTN. The rate is published on 0714 10 00 00."
    },
    {
      "question": "Which preferential rates apply to 0714 10 00 91?",
      "answer": "Duty-free entry applies to goods that qualify under 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 St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, Western Balkan countries (AL, BA, ME, MK, XK, XS), GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Central America, Andorra, Canada, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, Norway, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, Vietnam, Samoa and South Africa. A preferential rate of 8.630 EUR DTN applies to goods from Mercosur. A preferential rate of 9.500 EUR DTN applies to goods from Albania, Bosnia and Herzegovina, Montenegro, North Macedonia, Kosovo and Serbia. A preferential rate of 6.330 EUR DTN applies to goods from Chile."
    }
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  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 0714 10 00 91 covers manioc (cassava), pellets of flour and meal.",
        "Its legal text is “Pellets of flour and meal”, read under “Manioc (cassava)” and “Other”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 0714.10 in heading 07.14 (chapter 07). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
      ]
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    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 9.500 EUR DTN.",
        "The rate is published on 0714 10 00 00.",
        "Duty-free entry applies to goods that qualify under 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 St…, and to goods from 40 origins.",
        "A preferential rate of 8.630 EUR DTN applies to goods from Mercosur.",
        "A preferential rate of 9.500 EUR DTN applies to goods from 6 origins.",
        "A preferential rate of 6.330 EUR DTN applies to goods from Chile."
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    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "The European Union charges VAT on imports at a standard rate of 21%.",
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 0714.10 are live on border.bot for the United States (2 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
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