# European Union tariff line 0714 40 00 89: For animal feeding

> In the European Union tariff, line 0714 40 00 89 covers taro (Colocasia spp.), for animal feeding. The general (MFN) duty rate is 9.500 EUR DTN. It falls under HS subheading 0714.40 in heading 07.14 (chapter 07).

Source: https://border.bot/countries/european-union/hs-codes/0714400089
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 07](https://border.bot/countries/european-union/hs-codes/07) / [0714.40](https://border.bot/countries/european-union/hs-codes/071440) / [0714 40 00 89](https://border.bot/countries/european-union/hs-codes/0714400089)

## Key facts

- Tariff line: 0714 40 00 89
- Covers: Taro (Colocasia spp.), for animal feeding
- Duty (MFN): 9.500 EUR DTN
- Preferential rates: From 0% (48 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- HS subheading: [0714.40](https://border.bot/hs-codes/071440)

## What this line covers

In the European Union tariff, line 0714 40 00 89 covers taro (Colocasia spp.), for animal feeding.

Its legal text is “For animal feeding”, read under “Taro (Colocasia spp.)” and “Other”.

## How it is structured

It falls under HS subheading 0714.40 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.

- Chapter 07: Edible vegetables and certain roots and tubers
- Heading 07.14: Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith
- Subheading 0714.40: Taro (Colocasia spp.)
- Within the subheading: Other
- Line 0714 40 00 89: For animal feeding

## Duty

The general (MFN) duty rate is 9.500 EUR DTN.

The rate is published on 0714 40 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 39 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.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Western Balkan countries (AL, BA, ME, MK, XK, XS) (1098)
- 0%: 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… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Iceland (IS)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: South Africa (ZA)
- 8.630 EUR DTN: Mercosur (5500)
- 9.500 EUR DTN: Albania (AL)
- 9.500 EUR DTN: Bosnia and Herzegovina (BA)
- 9.500 EUR DTN: Montenegro (ME)
- 9.500 EUR DTN: North Macedonia (MK)
- 9.500 EUR DTN: Kosovo (XK)
- 9.500 EUR DTN: Serbia (XS)
- 6.330 EUR DTN: Chile (CL)

## Import VAT and de minimis in the European Union

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.

## In other countries

National tariff lines under 0714.40 are live on border.bot for the United States (4 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/071440): 4 lines, used by 1 other country
- [The Harmonized System text for 0714.40](https://border.bot/hs-codes/071440)

## Other lines under 0714.40

- [0714 40 00 10](https://border.bot/countries/european-union/hs-codes/0714400010) Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced
- [0714 40 00 99](https://border.bot/countries/european-union/hs-codes/0714400099) Other

- Previous line: [0714 40 00 10](https://border.bot/countries/european-union/hs-codes/0714400010) Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced
- Next line: [0714 40 00 99](https://border.bot/countries/european-union/hs-codes/0714400099) Other

## Frequently asked questions

### What does tariff line 0714 40 00 89 cover in the European Union tariff?

In the European Union tariff, line 0714 40 00 89 covers taro (Colocasia spp.), for animal feeding.

### What is the general (MFN) duty on 0714 40 00 89 in the European Union?

The general (MFN) duty rate is 9.500 EUR DTN. The rate is published on 0714 40 00 00.

### Which preferential rates apply to 0714 40 00 89?

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, 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.

## Sources and updates

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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/0714400089.json
