# European Union tariff line 1001 99 00 50: Low quality common wheat

> In the European Union tariff, line 1001 99 00 50 covers low 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).

Source: https://border.bot/countries/european-union/hs-codes/1001990050
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 10](https://border.bot/countries/european-union/hs-codes/10) / [1001.99](https://border.bot/countries/european-union/hs-codes/100199) / [1001 99 00 50](https://border.bot/countries/european-union/hs-codes/1001990050)

## Key facts

- Tariff line: 1001 99 00 50
- Covers: Low quality common wheat
- Duty (MFN): 95.000 EUR TNE
- Preferential rates: From 0% (42 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: [1001.99](https://border.bot/hs-codes/100199)

## What this line covers

In the European Union tariff, line 1001 99 00 50 covers low quality common wheat.

Its legal text is “Low quality common wheat”, read under “Other” and “Other”.

## How it is structured

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.

- Chapter 10: Cereals
- Heading 10.01: Wheat and meslin
- Subheading 1001.99: Other
- Within the subheading: Other
- Line 1001 99 00 50: Low quality common wheat

## Duty

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.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 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%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 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%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 0.000 EUR TNE: Canada (CA)
- 71.250 EUR TNE: Chile (CL)
- 23.700 EUR TNE: New Zealand (NZ)

## 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 States](https://border.bot/countries/united-states/hs-codes/100199): 14 lines, used by 1 other country
- [The Harmonized System text for 1001.99](https://border.bot/hs-codes/100199)

## Other lines under 1001.99

- [1001 99 00 13](https://border.bot/countries/european-union/hs-codes/1001990013) 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](https://border.bot/countries/european-union/hs-codes/1001990015) Other
- [1001 99 00 40](https://border.bot/countries/european-union/hs-codes/1001990040) Medium quality common wheat
- [1001 99 00 60](https://border.bot/countries/european-union/hs-codes/1001990060) Spelt
- [1001 99 00 92](https://border.bot/countries/european-union/hs-codes/1001990092) Meslin
- [1001 99 00 94](https://border.bot/countries/european-union/hs-codes/1001990094) Other

- Previous line: [1001 99 00 40](https://border.bot/countries/european-union/hs-codes/1001990040) Medium quality common wheat
- Next line: [1001 99 00 60](https://border.bot/countries/european-union/hs-codes/1001990060) Spelt

## Frequently asked questions

### What does tariff line 1001 99 00 50 cover in the European Union tariff?

In the European Union tariff, line 1001 99 00 50 covers low quality common wheat.

### What is the general (MFN) duty on 1001 99 00 50 in the European Union?

The general (MFN) duty rate is 95.000 EUR TNE.

### Which preferential rates apply to 1001 99 00 50?

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.

## 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/1001990050.json