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European Union tariff line 1003 90 00 20: With the following quality criteria: - specific weight 60,5 kg/hl or more, - damaged grains 1 % or less, - moisture content 13,5 % or less, - sound, fair and merchantable barley 96 % or more, to be used for the manufacture of beer aged in vats containing beechwood

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Key facts

Tariff line
1003 90 00 20
Covers
Barley, for the manufacture of malt, with the following quality criteria: - specific weight 60,5 kg/hl or more, - damaged grains 1 % or less, - moisture content 13,5 % or less, - sound, fair and merchantable barley 96 % or more, to be used for the manufacture of beer aged in vats containing beechwood
Duty (MFN)
93.000 EUR TNE
Preferential rates
From 0% (43 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
HS subheading
1003.90

Summary

In the European Union tariff, line 1003 90 00 20 covers barley, for the manufacture of malt, with the following quality criteria: - specific weight 60,5 kg/hl or more, - damaged grains 1 % or less, - moisture content 13,5 % or less, - sound, fair and merchantable barley 96 % or more, to be used for the manufacture of beer aged in vats containing beechwood. The general (MFN) duty rate is 93.000 EUR TNE. It falls under HS subheading 1003.90 in heading 10.03 (chapter 10).

What this line covers

In the European Union tariff, line 1003 90 00 20 covers barley, for the manufacture of malt, with the following quality criteria: - specific weight 60,5 kg/hl or more, - damaged grains 1 % or less, - moisture content 13,5 % or less, - sound, fair and merchantable barley 96 % or more, to be used for the manufacture of beer aged in vats containing beechwood.

Its legal text is “With the following quality criteria: - specific weight 60,5 kg/hl or more, - damaged grains 1 % or less, - moisture content 13,5 % or less, - sound, fair and merchantable barley 96 % or more, to be used for the manufacture of beer aged in vats containing beechwood”, read under “Other” and “For the manufacture of malt”.

How it is structured

It falls under HS subheading 1003.90 in heading 10.03 (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 10.03
Barley
Subheading 1003.90
Other
Within the subheading
For the manufacture of malt
Line 1003 90 00 20
With the following quality criteria: - specific weight 60,5 kg/hl or more, - damaged grains 1 % or less, - moisture content 13,5 % or less, - sound, fair and merchantable barley 96 % or more, to be used for the manufacture of beer aged in vats containing beechwood

Duty

The general (MFN) duty rate is 93.000 EUR TNE.

The rate is published on 1003 90 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 38 origins.

A preferential rate of 81.370 EUR TNE applies to goods from Mercosur.

A preferential rate of 0.000 EUR TNE applies to goods from Canada.

A preferential rate of 69.750 EUR TNE applies to goods from Chile.

A preferential rate of 23.250 EUR TNE applies to goods from New Zealand.

Preferential rates for 1003 90 00 20
Preferential rateProgramme or origin
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)
81.370 EUR TNEMercosur (5500)
0.000 EUR TNECanada (CA)
69.750 EUR TNEChile (CL)
23.250 EUR TNENew 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.

Other lines under 1003.90

In other countries

National tariff lines under 1003.90 are live on border.bot for the United States (3 lines, also used by 1 other country).

Frequently asked questions

What does tariff line 1003 90 00 20 cover in the European Union tariff?

In the European Union tariff, line 1003 90 00 20 covers barley, for the manufacture of malt, with the following quality criteria: - specific weight 60,5 kg/hl or more, - damaged grains 1 % or less, - moisture content 13,5 % or less, - sound, fair and merchantable barley 96 % or more, to be used for the manufacture of beer aged in vats containing beechwood.

What is the general (MFN) duty on 1003 90 00 20 in the European Union?

The general (MFN) duty rate is 93.000 EUR TNE. The rate is published on 1003 90 00 00.

Which preferential rates apply to 1003 90 00 20?

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 81.370 EUR TNE applies to goods from Mercosur. A preferential rate of 0.000 EUR TNE applies to goods from Canada. A preferential rate of 69.750 EUR TNE applies to goods from Chile. A preferential rate of 23.250 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.

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