# European Union tariff line 1006 30 69 92: Basmati rice > In the European Union tariff, line 1006 30 69 92 covers semi-milled or wholly milled rice, whether or not polished or glazed, wholly milled rice, parboiled, aromatic rice, basmati rice. The general (MFN) duty rate is 175.000 EUR TNE. It falls under HS subheading 1006.30 in heading 10.06 (chapter 10). Source: https://border.bot/countries/european-union/hs-codes/1006306992 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) / [1006.30](https://border.bot/countries/european-union/hs-codes/100630) / [1006 30 69 92](https://border.bot/countries/european-union/hs-codes/1006306992) ## Key facts - Tariff line: 1006 30 69 92 - Covers: Semi-milled or wholly milled rice, whether or not polished or glazed, wholly milled rice, parboiled, aromatic rice, basmati rice - Duty (MFN): 175.000 EUR TNE - Preferential rates: From 0% (32 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: [1006.30](https://border.bot/hs-codes/100630) ## What this line covers In the European Union tariff, line 1006 30 69 92 covers semi-milled or wholly milled rice, whether or not polished or glazed, wholly milled rice, parboiled, aromatic rice, basmati rice. Its legal text is “Basmati rice”, read under “Semi-milled or wholly milled rice, whether or not polished or glazed”, “Wholly milled rice”, “Parboiled”, “Other”, “Other” and “Aromatic rice”. ## 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: Wholly milled rice - Within the subheading: Parboiled - Within the subheading: Other - Within the subheading: Other - Within the subheading: Aromatic rice - Line 1006 30 69 92: Basmati rice ## 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. - 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) ## 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 States](https://border.bot/countries/united-states/hs-codes/100630): 9 lines, used by 1 other country - [The Harmonized System text for 1006.30](https://border.bot/hs-codes/100630) ## Other lines under 1006.30 - [1006 30 25 20](https://border.bot/countries/european-union/hs-codes/1006302520) In immediate packings of a net content exceeding 5 kg but not exceeding 20 kg - [1006 30 25 90](https://border.bot/countries/european-union/hs-codes/1006302590) Other - [1006 30 27 12](https://border.bot/countries/european-union/hs-codes/1006302712) Basmati rice - [1006 30 27 14](https://border.bot/countries/european-union/hs-codes/1006302714) Other - [1006 30 27 16](https://border.bot/countries/european-union/hs-codes/1006302716) Other - [1006 30 27 22](https://border.bot/countries/european-union/hs-codes/1006302722) Basmati rice - [1006 30 27 24](https://border.bot/countries/european-union/hs-codes/1006302724) Other - [1006 30 27 26](https://border.bot/countries/european-union/hs-codes/1006302726) Other - [1006 30 27 92](https://border.bot/countries/european-union/hs-codes/1006302792) Basmati rice - [1006 30 27 94](https://border.bot/countries/european-union/hs-codes/1006302794) Other - [1006 30 27 96](https://border.bot/countries/european-union/hs-codes/1006302796) Other - [1006 30 29 12](https://border.bot/countries/european-union/hs-codes/1006302912) Basmati rice - [1006 30 29 14](https://border.bot/countries/european-union/hs-codes/1006302914) Other - [1006 30 29 16](https://border.bot/countries/european-union/hs-codes/1006302916) Other - [1006 30 29 22](https://border.bot/countries/european-union/hs-codes/1006302922) Basmati rice - [1006 30 29 24](https://border.bot/countries/european-union/hs-codes/1006302924) Other - [1006 30 29 26](https://border.bot/countries/european-union/hs-codes/1006302926) Other - [1006 30 29 92](https://border.bot/countries/european-union/hs-codes/1006302992) Basmati rice - [1006 30 29 94](https://border.bot/countries/european-union/hs-codes/1006302994) Other - [1006 30 29 96](https://border.bot/countries/european-union/hs-codes/1006302996) Other - [1006 30 42 10](https://border.bot/countries/european-union/hs-codes/1006304210) In immediate packings of a net content not exceeding 5 kg - [1006 30 42 20](https://border.bot/countries/european-union/hs-codes/1006304220) In immediate packings of a net content exceeding 5 kg but not exceeding 20 kg - [1006 30 42 90](https://border.bot/countries/european-union/hs-codes/1006304290) Other - [1006 30 44 10](https://border.bot/countries/european-union/hs-codes/1006304410) In immediate packings of a net content not exceeding 5 kg - [1006 30 44 20](https://border.bot/countries/european-union/hs-codes/1006304420) In immediate packings of a net content exceeding 5 kg but not exceeding 20 kg - [1006 30 44 90](https://border.bot/countries/european-union/hs-codes/1006304490) Other - [1006 30 46 10](https://border.bot/countries/european-union/hs-codes/1006304610) In immediate packings of a net content not exceeding 5 kg - [1006 30 46 20](https://border.bot/countries/european-union/hs-codes/1006304620) In immediate packings of a net content exceeding 5 kg but not exceeding 20 kg - [1006 30 46 90](https://border.bot/countries/european-union/hs-codes/1006304690) Other - [1006 30 48 12](https://border.bot/countries/european-union/hs-codes/1006304812) Basmati rice - [1006 30 48 14](https://border.bot/countries/european-union/hs-codes/1006304814) Other - [1006 30 48 16](https://border.bot/countries/european-union/hs-codes/1006304816) Other - [1006 30 48 22](https://border.bot/countries/european-union/hs-codes/1006304822) Basmati rice - [1006 30 48 24](https://border.bot/countries/european-union/hs-codes/1006304824) Other - [1006 30 48 26](https://border.bot/countries/european-union/hs-codes/1006304826) Other - [1006 30 48 92](https://border.bot/countries/european-union/hs-codes/1006304892) Basmati rice - [1006 30 48 94](https://border.bot/countries/european-union/hs-codes/1006304894) Other - [1006 30 48 96](https://border.bot/countries/european-union/hs-codes/1006304896) Other - [1006 30 49 12](https://border.bot/countries/european-union/hs-codes/1006304912) Basmati rice - [1006 30 49 14](https://border.bot/countries/european-union/hs-codes/1006304914) Other - [1006 30 49 16](https://border.bot/countries/european-union/hs-codes/1006304916) Other - [1006 30 49 22](https://border.bot/countries/european-union/hs-codes/1006304922) Basmati rice - [1006 30 49 24](https://border.bot/countries/european-union/hs-codes/1006304924) Other - [1006 30 49 26](https://border.bot/countries/european-union/hs-codes/1006304926) Other - [1006 30 49 92](https://border.bot/countries/european-union/hs-codes/1006304992) Basmati rice - [1006 30 49 94](https://border.bot/countries/european-union/hs-codes/1006304994) Other - [1006 30 49 96](https://border.bot/countries/european-union/hs-codes/1006304996) Other - [1006 30 61 10](https://border.bot/countries/european-union/hs-codes/1006306110) In immediate packings of a net content not exceeding 5 kg - [1006 30 61 20](https://border.bot/countries/european-union/hs-codes/1006306120) In immediate packings of a net content exceeding 5 kg but not exceeding 20 kg - [1006 30 61 90](https://border.bot/countries/european-union/hs-codes/1006306190) Other - [1006 30 63 10](https://border.bot/countries/european-union/hs-codes/1006306310) In immediate packings of a net content not exceeding 5 kg - [1006 30 63 20](https://border.bot/countries/european-union/hs-codes/1006306320) In immediate packings of a net content exceeding 5 kg but not exceeding 20 kg - [1006 30 63 90](https://border.bot/countries/european-union/hs-codes/1006306390) Other - [1006 30 65 10](https://border.bot/countries/european-union/hs-codes/1006306510) In immediate packings of a net content not exceeding 5 kg - [1006 30 65 20](https://border.bot/countries/european-union/hs-codes/1006306520) In immediate packings of a net content exceeding 5 kg but not exceeding 20 kg - [1006 30 65 90](https://border.bot/countries/european-union/hs-codes/1006306590) Other - [1006 30 67 12](https://border.bot/countries/european-union/hs-codes/1006306712) Basmati rice - [1006 30 67 14](https://border.bot/countries/european-union/hs-codes/1006306714) Other - [1006 30 67 16](https://border.bot/countries/european-union/hs-codes/1006306716) Other - [1006 30 67 22](https://border.bot/countries/european-union/hs-codes/1006306722) Basmati rice - [1006 30 67 24](https://border.bot/countries/european-union/hs-codes/1006306724) Other - [1006 30 67 26](https://border.bot/countries/european-union/hs-codes/1006306726) Other - [1006 30 67 92](https://border.bot/countries/european-union/hs-codes/1006306792) Basmati rice - [1006 30 67 94](https://border.bot/countries/european-union/hs-codes/1006306794) Other - [1006 30 67 96](https://border.bot/countries/european-union/hs-codes/1006306796) Other - [1006 30 69 12](https://border.bot/countries/european-union/hs-codes/1006306912) Basmati rice - [1006 30 69 14](https://border.bot/countries/european-union/hs-codes/1006306914) Other - [1006 30 69 16](https://border.bot/countries/european-union/hs-codes/1006306916) Other - [1006 30 69 22](https://border.bot/countries/european-union/hs-codes/1006306922) Basmati rice - [1006 30 69 24](https://border.bot/countries/european-union/hs-codes/1006306924) Other - [1006 30 69 26](https://border.bot/countries/european-union/hs-codes/1006306926) Other - [1006 30 69 94](https://border.bot/countries/european-union/hs-codes/1006306994) Other - [1006 30 69 96](https://border.bot/countries/european-union/hs-codes/1006306996) Other - [1006 30 92 10](https://border.bot/countries/european-union/hs-codes/1006309210) In immediate packings of a net content not exceeding 5 kg - [1006 30 92 20](https://border.bot/countries/european-union/hs-codes/1006309220) In immediate packings of a net content exceeding 5 kg but not exceeding 20 kg - [1006 30 92 90](https://border.bot/countries/european-union/hs-codes/1006309290) Other - [1006 30 94 10](https://border.bot/countries/european-union/hs-codes/1006309410) In immediate packings of a net content not exceeding 5 kg - [1006 30 94 20](https://border.bot/countries/european-union/hs-codes/1006309420) In immediate packings of a net content exceeding 5 kg but not exceeding 20 kg - [1006 30 94 90](https://border.bot/countries/european-union/hs-codes/1006309490) Other - [1006 30 96 10](https://border.bot/countries/european-union/hs-codes/1006309610) In immediate packings of a net content not exceeding 5 kg - [1006 30 96 20](https://border.bot/countries/european-union/hs-codes/1006309620) In immediate packings of a net content exceeding 5 kg but not exceeding 20 kg - [1006 30 96 90](https://border.bot/countries/european-union/hs-codes/1006309690) Other - [1006 30 98 12](https://border.bot/countries/european-union/hs-codes/1006309812) Basmati rice - [1006 30 98 14](https://border.bot/countries/european-union/hs-codes/1006309814) Other - [1006 30 98 16](https://border.bot/countries/european-union/hs-codes/1006309816) Other - [1006 30 98 22](https://border.bot/countries/european-union/hs-codes/1006309822) Basmati rice - [1006 30 98 24](https://border.bot/countries/european-union/hs-codes/1006309824) Other - [1006 30 98 26](https://border.bot/countries/european-union/hs-codes/1006309826) Other - [1006 30 98 92](https://border.bot/countries/european-union/hs-codes/1006309892) Basmati rice - [1006 30 98 94](https://border.bot/countries/european-union/hs-codes/1006309894) Other - [1006 30 98 96](https://border.bot/countries/european-union/hs-codes/1006309896) Other - [1006 30 99 12](https://border.bot/countries/european-union/hs-codes/1006309912) Basmati rice - [1006 30 99 14](https://border.bot/countries/european-union/hs-codes/1006309914) Other - [1006 30 99 16](https://border.bot/countries/european-union/hs-codes/1006309916) Other - [1006 30 99 22](https://border.bot/countries/european-union/hs-codes/1006309922) Basmati rice - [1006 30 99 24](https://border.bot/countries/european-union/hs-codes/1006309924) Other - [1006 30 99 26](https://border.bot/countries/european-union/hs-codes/1006309926) Other - [1006 30 99 92](https://border.bot/countries/european-union/hs-codes/1006309992) Basmati rice - [1006 30 99 94](https://border.bot/countries/european-union/hs-codes/1006309994) Other - [1006 30 99 96](https://border.bot/countries/european-union/hs-codes/1006309996) Other [All 108 lines under 1006.30](https://border.bot/countries/european-union/hs-codes/100630) - Previous line: [1006 30 69 26](https://border.bot/countries/european-union/hs-codes/1006306926) Other - Next line: [1006 30 69 94](https://border.bot/countries/european-union/hs-codes/1006306994) Other ## Frequently asked questions ### What does tariff line 1006 30 69 92 cover in the European Union tariff? In the European Union tariff, line 1006 30 69 92 covers semi-milled or wholly milled rice, whether or not polished or glazed, wholly milled rice, parboiled, aromatic rice, basmati rice. ### What is the general (MFN) duty on 1006 30 69 92 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 69 92? 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. ## 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/1006306992.json