# European Union tariff lines under HS 1006.20 > The European Union tariff splits HS 1006.20 (husked (brown) rice) into 22 national lines: 1006 20 11 00 (round grain), 1006 20 13 00 (medium grain), 1006 20 15 00 (of a length/width ratio greater than 2 but less than 3), 1006 20 17 13 (of the varieties Basmati 217 (India), Basmati 370, Basmati 386 (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Ranbir Basmati (India), Super Basmati, Taraori Basmati (HBC-19) (India), Type-3 (Dehradun) (India)) and 18 others. Source: https://border.bot/countries/european-union/hs-codes/100620 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) / [1006.20](https://border.bot/countries/european-union/hs-codes/100620) ## Key facts - HS subheading: [1006.20](https://border.bot/hs-codes/100620) - National lines: 22 - 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) - Chapter: 10: Cereals ## European Union lines under 1006.20 The European Union tariff splits HS 1006.20 (husked (brown) rice) into 22 national lines: 1006 20 11 00 (round grain), 1006 20 13 00 (medium grain), 1006 20 15 00 (of a length/width ratio greater than 2 but less than 3), 1006 20 17 13 (of the varieties Basmati 217 (India), Basmati 370, Basmati 386 (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Ranbir Basmati (India), Super Basmati, Taraori Basmati (HBC-19) (India), Type-3 (Dehradun) (India)) and 18 others. - [1006 20 11 00](https://border.bot/countries/european-union/hs-codes/1006201100) Husked (brown) rice, Parboiled, Round grain. Duty (MFN): 42.500 EUR TNE - [1006 20 13 00](https://border.bot/countries/european-union/hs-codes/1006201300) Husked (brown) rice, Parboiled, Medium grain. Duty (MFN): 42.500 EUR TNE - [1006 20 15 00](https://border.bot/countries/european-union/hs-codes/1006201500) Husked (brown) rice, Parboiled, Long grain, Of a length/width ratio greater than 2 but less than 3. Duty (MFN): 42.500 EUR TNE - [1006 20 17 13](https://border.bot/countries/european-union/hs-codes/1006201713) Husked (brown) rice, Parboiled, Long grain, Of a length/width ratio equal to or greater than 3, Aromatic rice, Basmati rice, Of the varieties Basmati 217 (India), Basmati 370, Basmati 386 (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Ranbir Basmati (India), Super Basmati, Taraori Basmati (HBC-19) (India), Type-3 (Dehradun) (India). Duty (MFN): 65.000 EUR TNE - [1006 20 17 18](https://border.bot/countries/european-union/hs-codes/1006201718) Husked (brown) rice, Parboiled, Long grain, Of a length/width ratio equal to or greater than 3, Aromatic rice, Basmati rice, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 17 91](https://border.bot/countries/european-union/hs-codes/1006201791) Husked (brown) rice, Parboiled, Long grain, Of a length/width ratio equal to or greater than 3, Aromatic rice, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 17 99](https://border.bot/countries/european-union/hs-codes/1006201799) Husked (brown) rice, Parboiled, Long grain, Of a length/width ratio equal to or greater than 3, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 19 13](https://border.bot/countries/european-union/hs-codes/1006201913) Husked (brown) rice, Parboiled, Other, Aromatic rice, Basmati rice, Of the varieties Basmati 217 (India), Basmati 370, Basmati 386 (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Ranbir Basmati (India), Super Basmati, Taraori Basmati (HBC-19) (India), Type-3 (Dehradun) (India). Duty (MFN): 65.000 EUR TNE - [1006 20 19 18](https://border.bot/countries/european-union/hs-codes/1006201918) Husked (brown) rice, Parboiled, Aromatic rice, Basmati rice, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 19 91](https://border.bot/countries/european-union/hs-codes/1006201991) Husked (brown) rice, Parboiled, Aromatic rice, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 19 99](https://border.bot/countries/european-union/hs-codes/1006201999) Husked (brown) rice, Parboiled, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 92 00](https://border.bot/countries/european-union/hs-codes/1006209200) Husked (brown) rice, Other, Round grain. Duty (MFN): 42.500 EUR TNE - [1006 20 94 00](https://border.bot/countries/european-union/hs-codes/1006209400) Husked (brown) rice, Other, Medium grain. Duty (MFN): 42.500 EUR TNE - [1006 20 96 00](https://border.bot/countries/european-union/hs-codes/1006209600) Husked (brown) rice, Other, Long grain, Of a length/width ratio greater than 2 but less than 3. Duty (MFN): 42.500 EUR TNE - [1006 20 98 13](https://border.bot/countries/european-union/hs-codes/1006209813) Husked (brown) rice, Other, Long grain, Of a length/width ratio equal to or greater than 3, Aromatic rice, Basmati rice, Of the varieties Basmati 217 (India), Basmati 370, Basmati 386 (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Ranbir Basmati (India), Super Basmati, Taraori Basmati (HBC-19) (India), Type-3 (Dehradun) (India). Duty (MFN): 65.000 EUR TNE - [1006 20 98 18](https://border.bot/countries/european-union/hs-codes/1006209818) Husked (brown) rice, Long grain, Of a length/width ratio equal to or greater than 3, Aromatic rice, Basmati rice, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 98 91](https://border.bot/countries/european-union/hs-codes/1006209891) Husked (brown) rice, Long grain, Of a length/width ratio equal to or greater than 3, Aromatic rice, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 98 99](https://border.bot/countries/european-union/hs-codes/1006209899) Husked (brown) rice, Long grain, Of a length/width ratio equal to or greater than 3, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 99 13](https://border.bot/countries/european-union/hs-codes/1006209913) Husked (brown) rice, Other, Other, Aromatic rice, Basmati rice, Of the varieties Basmati 217 (India), Basmati 370, Basmati 386 (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Ranbir Basmati (India), Super Basmati, Taraori Basmati (HBC-19) (India), Type-3 (Dehradun) (India). Duty (MFN): 65.000 EUR TNE - [1006 20 99 18](https://border.bot/countries/european-union/hs-codes/1006209918) Husked (brown) rice, Aromatic rice, Basmati rice, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 99 91](https://border.bot/countries/european-union/hs-codes/1006209991) Husked (brown) rice, Aromatic rice, Other. Duty (MFN): 42.500 EUR TNE - [1006 20 99 99](https://border.bot/countries/european-union/hs-codes/1006209999) Husked (brown) rice, Other. Duty (MFN): 42.500 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 1006.20 are live on border.bot for the United States (7 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/100620): 7 lines, used by 1 other country - [The Harmonized System text for 1006.20](https://border.bot/hs-codes/100620) - Previous subheading: [1006.10](https://border.bot/countries/european-union/hs-codes/100610) Rice in the husk (paddy or rough) - Next subheading: [1006.30](https://border.bot/countries/european-union/hs-codes/100630) Semi-milled or wholly milled rice, whether or not polished or glazed ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 1006.20? The European Union tariff splits HS 1006.20 (husked (brown) rice) into 22 national lines: 1006 20 11 00 (round grain), 1006 20 13 00 (medium grain), 1006 20 15 00 (of a length/width ratio greater than 2 but less than 3), 1006 20 17 13 (of the varieties Basmati 217 (India), Basmati 370, Basmati 386 (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Ranbir Basmati (India), Super Basmati, Taraori Basmati (HBC-19) (India), Type-3 (Dehradun) (India)) and 18 others. ## 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/100620.json