{
  "summary": "In the European Union tariff, line 1001 99 00 40 covers medium quality common wheat. The general (MFN) duty rate is 95.000 EUR TNE. It falls under HS subheading 1001.99 in heading 10.01 (chapter 10).",
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  "faq": [
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      "question": "What does tariff line 1001 99 00 40 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 1001 99 00 40 covers medium quality common wheat."
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    {
      "question": "What is the general (MFN) duty on 1001 99 00 40 in the European Union?",
      "answer": "The general (MFN) duty rate is 95.000 EUR TNE."
    },
    {
      "question": "Which preferential rates apply to 1001 99 00 40?",
      "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, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 0.000 EUR TNE applies to goods from Canada. A preferential rate of 71.250 EUR TNE applies to goods from Chile. A preferential rate of 23.700 EUR TNE applies to goods from New Zealand."
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  "sections": [
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      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 1001 99 00 40 covers medium quality common wheat.",
        "Its legal text is “Medium quality common wheat”, read under “Other” and “Other”."
      ]
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    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 1001.99 in heading 10.01 (chapter 10). 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",
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      "text": [
        "The general (MFN) duty rate is 95.000 EUR TNE.",
        "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 38 origins.",
        "A preferential rate of 0.000 EUR TNE applies to goods from Canada.",
        "A preferential rate of 71.250 EUR TNE applies to goods from Chile.",
        "A preferential rate of 23.700 EUR TNE applies to goods from New Zealand."
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      "text": [
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        "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."
      ]
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    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 1001.99 are live on border.bot for the United States (14 lines, also used by 1 other country)."
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      "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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