Key facts
- HS subheading
- 1214.90
- National lines
- 3
- 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
- 12: Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Summary
The European Union tariff splits HS 1214.90 (swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets) into 3 national lines: 1214 90 10 00 (mangolds, swedes and other fodder roots), 1214 90 90 20 (hay) and 1214 90 90 90 (other). The general (MFN) duty differs by line: 5.8% on 1214 90 10 00, 0% on 1214 90 90 20 and 0% on 1214 90 90 90.
European Union lines under 1214.90
The European Union tariff splits HS 1214.90 (swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets) into 3 national lines: 1214 90 10 00 (mangolds, swedes and other fodder roots), 1214 90 90 20 (hay) and 1214 90 90 90 (other).
The general (MFN) duty differs by line: 5.8% on 1214 90 10 00, 0% on 1214 90 90 20 and 0% on 1214 90 90 90.
- 1214 90 10 00Mangolds, swedes and other fodder rootsDuty: 5.8%
- 1214 90 90 20HayDuty: 0%
- 1214 90 90 90OtherDuty: 0%
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 1214.90 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 1214.90?
The European Union tariff splits HS 1214.90 (swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets) into 3 national lines: 1214 90 10 00 (mangolds, swedes and other fodder roots), 1214 90 90 20 (hay) and 1214 90 90 90 (other).
What is the duty on HS 1214.90 in the European Union?
The general (MFN) duty differs by line: 5.8% on 1214 90 10 00, 0% on 1214 90 90 20 and 0% on 1214 90 90 90.
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.