European Union tariff, chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products
Last updated
Key facts
- National lines
- 69
- Subheadings
- 19
- 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
- 19: Preparations of cereals, flour, starch or milk; pastrycooks' products
Summary
The European Union tariff has 69 national lines in HS chapter 19 (preparations of cereals, flour, starch or milk; pastrycooks' products), under 19 subheadings in 5 headings.
Subheadings with European Union lines
The European Union tariff has 69 national lines in HS chapter 19 (preparations of cereals, flour, starch or milk; pastrycooks' products), under 19 subheadings in 5 headings.
19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
19.03 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
- 1903.00Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms1 line
19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
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 chapter 19 are live on border.bot for the United States (111 lines, also used by 1 other country).
- United States111 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 19?
The European Union tariff has 69 national lines in HS chapter 19 (preparations of cereals, flour, starch or milk; pastrycooks' products), under 19 subheadings in 5 headings.
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.