# European Union tariff line 1101 00 11 00: Of durum wheat

> In the European Union tariff, line 1101 00 11 00 covers wheat flour, of durum wheat. The general (MFN) duty rate is 172.000 EUR TNE. It falls under HS subheading 1101.00 in heading 11.01 (chapter 11).

Source: https://border.bot/countries/european-union/hs-codes/1101001100
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 11](https://border.bot/countries/european-union/hs-codes/11) / [1101.00](https://border.bot/countries/european-union/hs-codes/110100) / [1101 00 11 00](https://border.bot/countries/european-union/hs-codes/1101001100)

## Key facts

- Tariff line: 1101 00 11 00
- Covers: Wheat flour, of durum wheat
- Duty (MFN): 172.000 EUR TNE
- Preferential rates: From 0% (44 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: [1101.00](https://border.bot/hs-codes/110100)

## What this line covers

In the European Union tariff, line 1101 00 11 00 covers wheat flour, of durum wheat.

Its legal text is “Of durum wheat”, read under “Wheat flour”.

## How it is structured

It falls under HS subheading 1101.00 in heading 11.01 (chapter 11). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten
- Heading 11.01: Wheat or meslin flour
- Subheading 1101.00: Wheat flour
- Line 1101 00 11 00: Of durum wheat

## Duty

The general (MFN) duty rate is 172.000 EUR TNE.

The rate is published on 1101 00 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 40 origins.

A preferential rate of 156.340 EUR TNE applies to goods from Mercosur.

A preferential rate of 129.000 EUR TNE applies to goods from Chile.

A preferential rate of 43.000 EUR TNE applies to goods from New Zealand.

- 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%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Iceland (IS)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 156.340 EUR TNE: Mercosur (5500)
- 129.000 EUR TNE: Chile (CL)
- 43.000 EUR TNE: New 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.

## In other countries

National tariff lines under 1101.00 are live on border.bot for the United States (5 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/110100): 5 lines, used by 1 other country
- [The Harmonized System text for 1101.00](https://border.bot/hs-codes/110100)

## Other lines under 1101.00

- [1101 00 15 00](https://border.bot/countries/european-union/hs-codes/1101001500) Of common wheat and spelt
- [1101 00 90 00](https://border.bot/countries/european-union/hs-codes/1101009000) Meslin flour

- Previous line: [1008 90 00 00](https://border.bot/countries/european-union/hs-codes/1008900000) Other cereals
- Next line: [1101 00 15 00](https://border.bot/countries/european-union/hs-codes/1101001500) Of common wheat and spelt

## Frequently asked questions

### What does tariff line 1101 00 11 00 cover in the European Union tariff?

In the European Union tariff, line 1101 00 11 00 covers wheat flour, of durum wheat.

### What is the general (MFN) duty on 1101 00 11 00 in the European Union?

The general (MFN) duty rate is 172.000 EUR TNE. The rate is published on 1101 00 00 00.

### Which preferential rates apply to 1101 00 11 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 CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 156.340 EUR TNE applies to goods from Mercosur. A preferential rate of 129.000 EUR TNE applies to goods from Chile. A preferential rate of 43.000 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.

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/1101001100.json