Key facts
- HS subheading
- 1001.99
- National lines
- 7
- 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
- Chapter
- 10: Cereals
Summary
The European Union tariff splits HS 1001.99 (other: Other) into 7 national lines: 1001 99 00 13 (with: - a specific weight in kg/hl greater than or equal to 78, - a maximum of 10,0 % of matter which is not quality wheat grains of unimpaired quality, of which a maximum of 7,0 % of broken and/or shrivelled grains, a maximum of 2,0 % grains damaged by pests, a maximum of 0,5 % sprouted grains, - a maximum of 1,0 % of miscellaneous impurities (Schwarzbesatz), - a Hagberg falling number of a minimum of 230, - a protein content (13,5 % moisture content) of a minimum of 14,6 %), 1001 99 00 15 (other), 1001 99 00 40 (medium quality common wheat), 1001 99 00 50 (low quality common wheat) and 3 others. The general (MFN) duty differs by line: 0.000 EUR TNE on 1001 99 00 13, 0.000 EUR TNE on 1001 99 00 15, 95.000 EUR TNE on 1001 99 00 40, 95.000 EUR TNE on 1001 99 00 50, 95.000 EUR TNE on 1001 99 00 60, 95.000 EUR TNE on 1001 99 00 92 and 95.000 EUR TNE on 1001 99 00 94.
European Union lines under 1001.99
The European Union tariff splits HS 1001.99 (other: Other) into 7 national lines: 1001 99 00 13 (with: - a specific weight in kg/hl greater than or equal to 78, - a maximum of 10,0 % of matter which is not quality wheat grains of unimpaired quality, of which a maximum of 7,0 % of broken and/or shrivelled grains, a maximum of 2,0 % grains damaged by pests, a maximum of 0,5 % sprouted grains, - a maximum of 1,0 % of miscellaneous impurities (Schwarzbesatz), - a Hagberg falling number of a minimum of 230, - a protein content (13,5 % moisture content) of a minimum of 14,6 %), 1001 99 00 15 (other), 1001 99 00 40 (medium quality common wheat), 1001 99 00 50 (low quality common wheat) and 3 others.
The general (MFN) duty differs by line: 0.000 EUR TNE on 1001 99 00 13, 0.000 EUR TNE on 1001 99 00 15, 95.000 EUR TNE on 1001 99 00 40, 95.000 EUR TNE on 1001 99 00 50, 95.000 EUR TNE on 1001 99 00 60, 95.000 EUR TNE on 1001 99 00 92 and 95.000 EUR TNE on 1001 99 00 94.
- 1001 99 00 13With: - a specific weight in kg/hl greater than or equal to 78, - a maximum of 10,0 % of matter which is not quality wheat grains of unimpaired quality, of which a maximum of 7,0 % of broken and/or shrivelled grains, a maximum of 2,0 % grains damaged by pests, a maximum of 0,5 % sprouted grains, - a maximum of 1,0 % of miscellaneous impurities (Schwarzbesatz), - a Hagberg falling number of a minimum of 230, - a protein content (13,5 % moisture content) of a minimum of 14,6 %Duty: 0.000 EUR TNE
- 1001 99 00 15OtherDuty: 0.000 EUR TNE
- 1001 99 00 40Medium quality common wheatDuty: 95.000 EUR TNE
- 1001 99 00 50Low quality common wheatDuty: 95.000 EUR TNE
- 1001 99 00 60SpeltDuty: 95.000 EUR TNE
- 1001 99 00 92MeslinDuty: 95.000 EUR TNE
- 1001 99 00 94OtherDuty: 95.000 EUR TNE
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 1001.99 are live on border.bot for the United States (14 lines, also used by 1 other country).
- United States14 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1001.99?
The European Union tariff splits HS 1001.99 (other: Other) into 7 national lines: 1001 99 00 13 (with: - a specific weight in kg/hl greater than or equal to 78, - a maximum of 10,0 % of matter which is not quality wheat grains of unimpaired quality, of which a maximum of 7,0 % of broken and/or shrivelled grains, a maximum of 2,0 % grains damaged by pests, a maximum of 0,5 % sprouted grains, - a maximum of 1,0 % of miscellaneous impurities (Schwarzbesatz), - a Hagberg falling number of a minimum of 230, - a protein content (13,5 % moisture content) of a minimum of 14,6 %), 1001 99 00 15 (other), 1001 99 00 40 (medium quality common wheat), 1001 99 00 50 (low quality common wheat) and 3 others.
What is the duty on HS 1001.99 in the European Union?
The general (MFN) duty differs by line: 0.000 EUR TNE on 1001 99 00 13, 0.000 EUR TNE on 1001 99 00 15, 95.000 EUR TNE on 1001 99 00 40, 95.000 EUR TNE on 1001 99 00 50, 95.000 EUR TNE on 1001 99 00 60, 95.000 EUR TNE on 1001 99 00 92 and 95.000 EUR TNE on 1001 99 00 94.
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.