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 101 to 108 of 108, page 2 of 2.
- 1006 30 99 14OtherDuty: 175.000 EUR TNE
- 1006 30 99 16OtherDuty: 175.000 EUR TNE
- 1006 30 99 22Basmati riceDuty: 175.000 EUR TNE
- 1006 30 99 24OtherDuty: 175.000 EUR TNE
- 1006 30 99 26OtherDuty: 175.000 EUR TNE
- 1006 30 99 92Basmati riceDuty: 175.000 EUR TNE
- 1006 30 99 94OtherDuty: 175.000 EUR TNE
- 1006 30 99 96OtherDuty: 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.