Key facts
- HS subheading
- 1006.30
- Duty (MFN)
- 175.000 EUR TNE
- National lines
- 108
- 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
- Chapter
- 10: Cereals
Summary
The European Union tariff splits HS 1006.30 (semi-milled or wholly milled rice, whether or not polished or glazed) into 108 national lines: 1006 30 21 10 (in immediate packings of a net content not exceeding 5 kg), 1006 30 21 20 (in immediate packings of a net content exceeding 5 kg but not exceeding 20 kg), 1006 30 21 90 (other), 1006 30 23 10 (in immediate packings of a net content not exceeding 5 kg) and 104 others. The general (MFN) duty is 175.000 EUR TNE on all 108 lines.
European Union lines under 1006.30
The European Union tariff splits HS 1006.30 (semi-milled or wholly milled rice, whether or not polished or glazed) into 108 national lines: 1006 30 21 10 (in immediate packings of a net content not exceeding 5 kg), 1006 30 21 20 (in immediate packings of a net content exceeding 5 kg but not exceeding 20 kg), 1006 30 21 90 (other), 1006 30 23 10 (in immediate packings of a net content not exceeding 5 kg) and 104 others.
The general (MFN) duty is 175.000 EUR TNE on all 108 lines.
Lines 1 to 100 of 108, page 1 of 2.
- 1006 30 21 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 21 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 21 90OtherDuty: 175.000 EUR TNE
- 1006 30 23 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 23 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 23 90OtherDuty: 175.000 EUR TNE
- 1006 30 25 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 25 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 25 90OtherDuty: 175.000 EUR TNE
- 1006 30 27 12Basmati riceDuty: 175.000 EUR TNE
- 1006 30 27 14OtherDuty: 175.000 EUR TNE
- 1006 30 27 16OtherDuty: 175.000 EUR TNE
- 1006 30 27 22Basmati riceDuty: 175.000 EUR TNE
- 1006 30 27 24OtherDuty: 175.000 EUR TNE
- 1006 30 27 26OtherDuty: 175.000 EUR TNE
- 1006 30 27 92Basmati riceDuty: 175.000 EUR TNE
- 1006 30 27 94OtherDuty: 175.000 EUR TNE
- 1006 30 27 96OtherDuty: 175.000 EUR TNE
- 1006 30 29 12Basmati riceDuty: 175.000 EUR TNE
- 1006 30 29 14OtherDuty: 175.000 EUR TNE
- 1006 30 29 16OtherDuty: 175.000 EUR TNE
- 1006 30 29 22Basmati riceDuty: 175.000 EUR TNE
- 1006 30 29 24OtherDuty: 175.000 EUR TNE
- 1006 30 29 26OtherDuty: 175.000 EUR TNE
- 1006 30 29 92Basmati riceDuty: 175.000 EUR TNE
- 1006 30 29 94OtherDuty: 175.000 EUR TNE
- 1006 30 29 96OtherDuty: 175.000 EUR TNE
- 1006 30 42 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 42 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 42 90OtherDuty: 175.000 EUR TNE
- 1006 30 44 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 44 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 44 90OtherDuty: 175.000 EUR TNE
- 1006 30 46 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 46 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 46 90OtherDuty: 175.000 EUR TNE
- 1006 30 48 12Basmati riceDuty: 175.000 EUR TNE
- 1006 30 48 14OtherDuty: 175.000 EUR TNE
- 1006 30 48 16OtherDuty: 175.000 EUR TNE
- 1006 30 48 22Basmati riceDuty: 175.000 EUR TNE
- 1006 30 48 24OtherDuty: 175.000 EUR TNE
- 1006 30 48 26OtherDuty: 175.000 EUR TNE
- 1006 30 48 92Basmati riceDuty: 175.000 EUR TNE
- 1006 30 48 94OtherDuty: 175.000 EUR TNE
- 1006 30 48 96OtherDuty: 175.000 EUR TNE
- 1006 30 49 12Basmati riceDuty: 175.000 EUR TNE
- 1006 30 49 14OtherDuty: 175.000 EUR TNE
- 1006 30 49 16OtherDuty: 175.000 EUR TNE
- 1006 30 49 22Basmati riceDuty: 175.000 EUR TNE
- 1006 30 49 24OtherDuty: 175.000 EUR TNE
- 1006 30 49 26OtherDuty: 175.000 EUR TNE
- 1006 30 49 92Basmati riceDuty: 175.000 EUR TNE
- 1006 30 49 94OtherDuty: 175.000 EUR TNE
- 1006 30 49 96OtherDuty: 175.000 EUR TNE
- 1006 30 61 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 61 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 61 90OtherDuty: 175.000 EUR TNE
- 1006 30 63 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 63 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 63 90OtherDuty: 175.000 EUR TNE
- 1006 30 65 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 65 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 65 90OtherDuty: 175.000 EUR TNE
- 1006 30 67 12Basmati riceDuty: 175.000 EUR TNE
- 1006 30 67 14OtherDuty: 175.000 EUR TNE
- 1006 30 67 16OtherDuty: 175.000 EUR TNE
- 1006 30 67 22Basmati riceDuty: 175.000 EUR TNE
- 1006 30 67 24OtherDuty: 175.000 EUR TNE
- 1006 30 67 26OtherDuty: 175.000 EUR TNE
- 1006 30 67 92Basmati riceDuty: 175.000 EUR TNE
- 1006 30 67 94OtherDuty: 175.000 EUR TNE
- 1006 30 67 96OtherDuty: 175.000 EUR TNE
- 1006 30 69 12Basmati riceDuty: 175.000 EUR TNE
- 1006 30 69 14OtherDuty: 175.000 EUR TNE
- 1006 30 69 16OtherDuty: 175.000 EUR TNE
- 1006 30 69 22Basmati riceDuty: 175.000 EUR TNE
- 1006 30 69 24OtherDuty: 175.000 EUR TNE
- 1006 30 69 26OtherDuty: 175.000 EUR TNE
- 1006 30 69 92Basmati riceDuty: 175.000 EUR TNE
- 1006 30 69 94OtherDuty: 175.000 EUR TNE
- 1006 30 69 96OtherDuty: 175.000 EUR TNE
- 1006 30 92 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 92 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 92 90OtherDuty: 175.000 EUR TNE
- 1006 30 94 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 94 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 94 90OtherDuty: 175.000 EUR TNE
- 1006 30 96 10In immediate packings of a net content not exceeding 5 kgDuty: 175.000 EUR TNE
- 1006 30 96 20In immediate packings of a net content exceeding 5 kg but not exceeding 20 kgDuty: 175.000 EUR TNE
- 1006 30 96 90OtherDuty: 175.000 EUR TNE
- 1006 30 98 12Basmati riceDuty: 175.000 EUR TNE
- 1006 30 98 14OtherDuty: 175.000 EUR TNE
- 1006 30 98 16OtherDuty: 175.000 EUR TNE
- 1006 30 98 22Basmati riceDuty: 175.000 EUR TNE
- 1006 30 98 24OtherDuty: 175.000 EUR TNE
- 1006 30 98 26OtherDuty: 175.000 EUR TNE
- 1006 30 98 92Basmati riceDuty: 175.000 EUR TNE
- 1006 30 98 94OtherDuty: 175.000 EUR TNE
- 1006 30 98 96OtherDuty: 175.000 EUR TNE
- 1006 30 99 12Basmati riceDuty: 175.000 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 1006.30 are live on border.bot for the United States (9 lines, also used by 1 other country).
- United States9 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1006.30?
The European Union tariff splits HS 1006.30 (semi-milled or wholly milled rice, whether or not polished or glazed) into 108 national lines: 1006 30 21 10 (in immediate packings of a net content not exceeding 5 kg), 1006 30 21 20 (in immediate packings of a net content exceeding 5 kg but not exceeding 20 kg), 1006 30 21 90 (other), 1006 30 23 10 (in immediate packings of a net content not exceeding 5 kg) and 104 others.
What is the duty on HS 1006.30 in the European Union?
The general (MFN) duty is 175.000 EUR TNE on all 108 lines.
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.