# European Union tariff line 1005 90 00 20: Flint maize of specific weight equal to or more than 75,5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing

> In the European Union tariff, line 1005 90 00 20 covers flint maize of specific weight equal to or more than 75,5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 1005.90 in heading 10.05 (chapter 10).

Source: https://border.bot/countries/european-union/hs-codes/1005900020
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) / [1005.90](https://border.bot/countries/european-union/hs-codes/100590) / [1005 90 00 20](https://border.bot/countries/european-union/hs-codes/1005900020)

## Key facts

- Tariff line: 1005 90 00 20
- Covers: Flint maize of specific weight equal to or more than 75,5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing
- Duty (MFN): None recorded
- Preferential rates: From 0% (37 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: [1005.90](https://border.bot/hs-codes/100590)

## What this line covers

In the European Union tariff, line 1005 90 00 20 covers flint maize of specific weight equal to or more than 75,5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing.

Its legal text is “Flint maize of specific weight equal to or more than 75,5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing”, read under “Other”.

## How it is structured

It falls under HS subheading 1005.90 in heading 10.05 (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 10.05: Maize (corn)
- Subheading 1005.90: Other
- Line 1005 90 00 20: Flint maize of specific weight equal to or more than 75,5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing

## Duty

border.bot holds no general (MFN) duty rate for this line.

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 34 origins.

A preferential rate of 70.500 EUR TNE applies to goods from Chile.

A preferential rate of 23.500 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%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 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%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 70.500 EUR TNE: Chile (CL)
- 23.500 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 1005.90 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/100590): 4 lines, used by 1 other country
- [The Harmonized System text for 1005.90](https://border.bot/hs-codes/100590)

## Other lines under 1005.90

- [1005 90 00 90](https://border.bot/countries/european-union/hs-codes/1005900090) Other

- Previous line: [1005 10 90 00](https://border.bot/countries/european-union/hs-codes/1005109000) Other
- Next line: [1005 90 00 90](https://border.bot/countries/european-union/hs-codes/1005900090) Other

## Frequently asked questions

### What does tariff line 1005 90 00 20 cover in the European Union tariff?

In the European Union tariff, line 1005 90 00 20 covers flint maize of specific weight equal to or more than 75,5 kg/hl, with a vitreous grain content equal to or more than 92% by weight and with a maximum flotation index 26 and intended for processing.

### Which preferential rates apply to 1005 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, Canada, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Papua New Guinea, Palestine, the Solomon Islands, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 70.500 EUR TNE applies to goods from Chile. A preferential rate of 23.500 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/1005900020.json