Key facts
- HS subheading
- 1106.30
- National lines
- 6
- 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 1106.30 (flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, of the products of Chapter 8) into 6 national lines: 1106 30 10 00 (of bananas), 1106 30 90 30 (of watermelon (egusi, Citrullus spp.) seeds), 1106 30 90 40 (of hazelnuts), 1106 30 90 50 (of pistachios) and 2 others. The general (MFN) duty differs by line: 10.9% on 1106 30 10 00, 8.3% on 1106 30 90 30, 8.3% on 1106 30 90 40, 8.3% on 1106 30 90 50, 8.3% on 1106 30 90 60 and 8.3% on 1106 30 90 80.
European Union lines under 1106.30
The European Union tariff splits HS 1106.30 (flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, of the products of Chapter 8) into 6 national lines: 1106 30 10 00 (of bananas), 1106 30 90 30 (of watermelon (egusi, Citrullus spp.) seeds), 1106 30 90 40 (of hazelnuts), 1106 30 90 50 (of pistachios) and 2 others.
The general (MFN) duty differs by line: 10.9% on 1106 30 10 00, 8.3% on 1106 30 90 30, 8.3% on 1106 30 90 40, 8.3% on 1106 30 90 50, 8.3% on 1106 30 90 60 and 8.3% on 1106 30 90 80.
- 1106 30 10 00Of bananasDuty: 10.9%
- 1106 30 90 30Of watermelon (egusi, Citrullus spp.) seedsDuty: 8.3%
- 1106 30 90 40Of hazelnutsDuty: 8.3%
- 1106 30 90 50Of pistachiosDuty: 8.3%
- 1106 30 90 60Of figsDuty: 8.3%
- 1106 30 90 80OtherDuty: 8.3%
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 1106.30 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 1106.30?
The European Union tariff splits HS 1106.30 (flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, of the products of Chapter 8) into 6 national lines: 1106 30 10 00 (of bananas), 1106 30 90 30 (of watermelon (egusi, Citrullus spp.) seeds), 1106 30 90 40 (of hazelnuts), 1106 30 90 50 (of pistachios) and 2 others.
What is the duty on HS 1106.30 in the European Union?
The general (MFN) duty differs by line: 10.9% on 1106 30 10 00, 8.3% on 1106 30 90 30, 8.3% on 1106 30 90 40, 8.3% on 1106 30 90 50, 8.3% on 1106 30 90 60 and 8.3% on 1106 30 90 80.
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.