Key facts
- HS subheading
- 1102.90
- National lines
- 5
- 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
- 11: Products of the milling industry; malt; starches; inulin; wheat gluten
Summary
The European Union tariff splits HS 1102.90 (cereal flours other than of wheat or meslin) into 5 national lines: 1102 90 10 00 (barley flour), 1102 90 30 00 (oat flour), 1102 90 50 00 (rice flour), 1102 90 70 00 (rye flour) and 1 other. The general (MFN) duty differs by line: 171.000 EUR TNE on 1102 90 10 00, 164.000 EUR TNE on 1102 90 30 00, 138.000 EUR TNE on 1102 90 50 00, 168.000 EUR TNE on 1102 90 70 00 and 98.000 EUR TNE on 1102 90 90 00.
European Union lines under 1102.90
The European Union tariff splits HS 1102.90 (cereal flours other than of wheat or meslin) into 5 national lines: 1102 90 10 00 (barley flour), 1102 90 30 00 (oat flour), 1102 90 50 00 (rice flour), 1102 90 70 00 (rye flour) and 1 other.
The general (MFN) duty differs by line: 171.000 EUR TNE on 1102 90 10 00, 164.000 EUR TNE on 1102 90 30 00, 138.000 EUR TNE on 1102 90 50 00, 168.000 EUR TNE on 1102 90 70 00 and 98.000 EUR TNE on 1102 90 90 00.
- 1102 90 10 00Barley flourDuty: 171.000 EUR TNE
- 1102 90 30 00Oat flourDuty: 164.000 EUR TNE
- 1102 90 50 00Rice flourDuty: 138.000 EUR TNE
- 1102 90 70 00Rye flourDuty: 168.000 EUR TNE
- 1102 90 90 00OtherDuty: 98.000 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 1102.90 are live on border.bot for the United States (5 lines, also used by 1 other country).
- United States5 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1102.90?
The European Union tariff splits HS 1102.90 (cereal flours other than of wheat or meslin) into 5 national lines: 1102 90 10 00 (barley flour), 1102 90 30 00 (oat flour), 1102 90 50 00 (rice flour), 1102 90 70 00 (rye flour) and 1 other.
What is the duty on HS 1102.90 in the European Union?
The general (MFN) duty differs by line: 171.000 EUR TNE on 1102 90 10 00, 164.000 EUR TNE on 1102 90 30 00, 138.000 EUR TNE on 1102 90 50 00, 168.000 EUR TNE on 1102 90 70 00 and 98.000 EUR TNE on 1102 90 90 00.
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.