{
  "summary": "In the European Union tariff, line 1107 10 11 00 covers malt, whether or not roasted, not roasted, of wheat, in the form of flour. The general (MFN) duty rate is 177.000 EUR TNE. It falls under HS subheading 1107.10 in heading 11.07 (chapter 11).",
  "updatedAt": "2026-10-11",
  "facts": [
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      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Covers",
      "value": "Malt, whether or not roasted, not roasted, of wheat, in the form of flour",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Import VAT/GST in the European Union",
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      "source": "border.bot release EU:taxes #1"
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      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
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  "faq": [
    {
      "question": "What does tariff line 1107 10 11 00 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 1107 10 11 00 covers malt, whether or not roasted, not roasted, of wheat, in the form of flour."
    },
    {
      "question": "What is the general (MFN) duty on 1107 10 11 00 in the European Union?",
      "answer": "The general (MFN) duty rate is 177.000 EUR TNE."
    },
    {
      "question": "Which preferential rates apply to 1107 10 11 00?",
      "answer": "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, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 154.870 EUR TNE applies to goods from Mercosur. A preferential rate of 118.000 EUR TNE applies to goods from Chile. A preferential rate of 0.000 EUR TNE applies to goods from Mexico. A preferential rate of 44.250 EUR TNE applies to goods from New Zealand. A preferential rate of 170.430 EUR TNE applies to goods from Türkiye."
    }
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  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 1107 10 11 00 covers malt, whether or not roasted, not roasted, of wheat, in the form of flour.",
        "Its legal text is “In the form of flour”, read under “Not roasted” and “Of wheat”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 1107.10 in heading 11.07 (chapter 11). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 177.000 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 154.870 EUR TNE applies to goods from Mercosur.",
        "A preferential rate of 118.000 EUR TNE applies to goods from Chile.",
        "A preferential rate of 0.000 EUR TNE applies to goods from Mexico.",
        "A preferential rate of 44.250 EUR TNE applies to goods from New Zealand.",
        "A preferential rate of 170.430 EUR TNE applies to goods from Türkiye."
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    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 1107.10 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
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