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European Union tariff line 1006 30 46 90: Other

Last updated

Key facts

Tariff line
1006 30 46 90
Covers
Semi-milled or wholly milled rice, whether or not polished or glazed, semi-milled rice, long grain, of a length/width ratio greater than 2 but less than 3
Duty (MFN)
175.000 EUR TNE
Preferential rates
From 0% (33 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
1006.30

Summary

In the European Union tariff, line 1006 30 46 90 covers semi-milled or wholly milled rice, whether or not polished or glazed, semi-milled rice, long grain, of a length/width ratio greater than 2 but less than 3. The general (MFN) duty rate is 175.000 EUR TNE. It falls under HS subheading 1006.30 in heading 10.06 (chapter 10).

What this line covers

In the European Union tariff, line 1006 30 46 90 covers semi-milled or wholly milled rice, whether or not polished or glazed, semi-milled rice, long grain, of a length/width ratio greater than 2 but less than 3.

Its legal text is “Other”, read under “Semi-milled or wholly milled rice, whether or not polished or glazed”, “Semi-milled rice”, “Long grain” and “Of a length/width ratio greater than 2 but less than 3”.

How it is structured

It falls under HS subheading 1006.30 in heading 10.06 (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 10.06
Rice
Subheading 1006.30
Semi-milled or wholly milled rice, whether or not polished or glazed
Within the subheading
Semi-milled rice
Within the subheading
Long grain
Within the subheading
Of a length/width ratio greater than 2 but less than 3
Line 1006 30 46 90
Other

Duty

The general (MFN) duty rate is 175.000 EUR TNE.

The rate is published on 1006 30 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 31 origins.

A preferential rate of 87.480 EUR TNE applies to goods from New Zealand.

Preferential rates for 1006 30 46 90
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%Andorra (AD)
0%Albania (AL)
0%Bosnia and Herzegovina (BA)
0%Canada (CA)
0%Côte d'Ivoire (CI)
0%Cameroon (CM)
0%Fiji (FJ)
0%United Kingdom (GB)
0%Georgia (GE)
0%Ghana (GH)
0%Israel (IL)
0%Iceland (IS)
0%Jordan (JO)
0%Kenya (KE)
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%Singapore (SG)
0%Ukraine (UA)
0%Samoa (WS)
0%Kosovo (XK)
0%Serbia (XS)
87.480 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 1006.30

All 108 lines under 1006.30

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).

Frequently asked questions

What does tariff line 1006 30 46 90 cover in the European Union tariff?

In the European Union tariff, line 1006 30 46 90 covers semi-milled or wholly milled rice, whether or not polished or glazed, semi-milled rice, long grain, of a length/width ratio greater than 2 but less than 3.

What is the general (MFN) duty on 1006 30 46 90 in the European Union?

The general (MFN) duty rate is 175.000 EUR TNE. The rate is published on 1006 30 00 00.

Which preferential rates apply to 1006 30 46 90?

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), Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Kenya, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Ukraine, Samoa, Kosovo and Serbia. A preferential rate of 87.480 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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