European Union tariff line 1103 20 30 00: Of oats
Last updated
Key facts
- Tariff line
- 1103 20 30 00
- Covers
- Pellets, of oats
- Duty (MFN)
- 164.000 EUR TNE
- Preferential rates
- From 0% (43 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
- HS subheading
- 1103.20
Summary
In the European Union tariff, line 1103 20 30 00 covers pellets, of oats. The general (MFN) duty rate is 164.000 EUR TNE. It falls under HS subheading 1103.20 in heading 11.03 (chapter 11).
What this line covers
In the European Union tariff, line 1103 20 30 00 covers pellets, of oats.
Its legal text is “Of oats”, read under “Pellets”.
How it is structured
It falls under HS subheading 1103.20 in heading 11.03 (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 11.03
- Cereal groats, meal and pellets
- Subheading 1103.20
- Pellets
- Line 1103 20 30 00
- Of oats
Duty
The general (MFN) duty rate is 164.000 EUR TNE.
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 39 origins.
A preferential rate of 143.500 EUR TNE applies to goods from Mercosur.
A preferential rate of 123.000 EUR TNE applies to goods from Chile.
A preferential rate of 41.000 EUR TNE applies to goods from New Zealand.
| Preferential rate | Programme 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% | 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% | 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) |
| 143.500 EUR TNE | Mercosur (5500) |
| 123.000 EUR TNE | Chile (CL) |
| 41.000 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.
Other lines under 1103.20
- 1103 20 25 10Of rye
- 1103 20 25 90Of barley
- 1103 20 40 00Of maize
- 1103 20 50 00Of rice
- 1103 20 60 00Of wheat
- 1103 20 90 00Other
In other countries
National tariff lines under 1103.20 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
What does tariff line 1103 20 30 00 cover in the European Union tariff?
In the European Union tariff, line 1103 20 30 00 covers pellets, of oats.
What is the general (MFN) duty on 1103 20 30 00 in the European Union?
The general (MFN) duty rate is 164.000 EUR TNE.
Which preferential rates apply to 1103 20 30 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, 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 143.500 EUR TNE applies to goods from Mercosur. A preferential rate of 123.000 EUR TNE applies to goods from Chile. A preferential rate of 41.000 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.