Key facts
- HS subheading
- 1104.29
- National lines
- 13
- 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 1104.29 (other worked grains (for example, hulled, pearled, sliced or kibbled): Of other cereals) into 13 national lines: 1104 29 04 00 (hulled (shelled or husked), whether or not sliced or kibbled), 1104 29 05 00 (pearled), 1104 29 08 00 (other), 1104 29 17 50 (of rye) and 9 others.
European Union lines under 1104.29
The European Union tariff splits HS 1104.29 (other worked grains (for example, hulled, pearled, sliced or kibbled): Of other cereals) into 13 national lines: 1104 29 04 00 (hulled (shelled or husked), whether or not sliced or kibbled), 1104 29 05 00 (pearled), 1104 29 08 00 (other), 1104 29 17 50 (of rye) and 9 others.
- 1104 29 04 00Hulled (shelled or husked), whether or not sliced or kibbledDuty: 150.000 EUR TNE
- 1104 29 05 00PearledDuty: 236.000 EUR TNE
- 1104 29 08 00OtherDuty: 97.000 EUR TNE
- 1104 29 17 50Of ryeDuty: 129.000 EUR TNE
- 1104 29 17 90OtherDuty: 129.000 EUR TNE
- 1104 29 30 50Of ryeDuty: 154.000 EUR TNE
- 1104 29 30 90OtherDuty: 154.000 EUR TNE
- 1104 29 51 00Of wheatDuty: 99.000 EUR TNE
- 1104 29 55 00Of ryeDuty: 97.000 EUR TNE
- 1104 29 59 00OtherDuty: 98.000 EUR TNE
- 1104 29 81 00Of wheatDuty: 99.000 EUR TNE
- 1104 29 85 00Of ryeDuty: 97.000 EUR TNE
- 1104 29 89 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 1104.29 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
How many national tariff lines does the European Union tariff have under HS 1104.29?
The European Union tariff splits HS 1104.29 (other worked grains (for example, hulled, pearled, sliced or kibbled): Of other cereals) into 13 national lines: 1104 29 04 00 (hulled (shelled or husked), whether or not sliced or kibbled), 1104 29 05 00 (pearled), 1104 29 08 00 (other), 1104 29 17 50 (of rye) and 9 others.
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.