European Union tariff line 1901 90 19 00: Other
Last updated
Key facts
- Tariff line
- 1901 90 19 00
- Covers
- Malt extract
- Duty (MFN)
- 5.100 % + 14.700 EUR DTN
- Preferential rates
- From 0% (60 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 1901.90
Summary
In the European Union tariff, line 1901 90 19 00 covers malt extract. The general (MFN) duty rate is 5.100 % + 14.700 EUR DTN. It falls under HS subheading 1901.90 in heading 19.01 (chapter 19).
What this line covers
In the European Union tariff, line 1901 90 19 00 covers malt extract.
Its legal text is “Other”, read under “Malt extract”.
How it is structured
It falls under HS subheading 1901.90 in heading 19.01 (chapter 19). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 19
- Preparations of cereals, flour, starch or milk; pastrycooks' products
- Heading 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
- Subheading 1901.90
- Malt extract
- Line 1901 90 19 00
- Other
Duty
The general (MFN) duty rate is 5.100 % + 14.700 EUR DTN.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 39 origins.
A preferential rate of 0.000 % + 12.060 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway.
A preferential rate of 1.600 % + 14.700 EUR DTN applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + 14.700 EUR DTN applies to goods from 9 origins.
A preferential rate of 4.600 % + 13.360 EUR DTN applies to goods from Mercosur.
A preferential rate of 0.000 % + 7.350 EUR DTN applies to goods from Chile.
A preferential rate of 1.200 % + 3.670 EUR DTN applies to goods from New Zealand.
A preferential rate of 0.600 % + 1.837 EUR DTN applies to goods from Vietnam.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | European Economic Area - Iceland (2014) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Ukraine (UA) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0.000 % + 12.060 EUR DTN | EEA - European Economic Area (2012) |
| 0.000 % + 12.060 EUR DTN | Iceland (IS) |
| 0.000 % + 12.060 EUR DTN | Norway (NO) |
| 1.600 % + 14.700 EUR DTN | GSP - General arrangements (2020) |
| 0.000 % + 14.700 EUR DTN | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + 14.700 EUR DTN | Algeria (DZ) |
| 0.000 % + 14.700 EUR DTN | Faroe Islands (FO) |
| 0.000 % + 14.700 EUR DTN | Lebanon (LB) |
| 0.000 % + 14.700 EUR DTN | Mexico (MX) |
| 0.000 % + 14.700 EUR DTN | Syria (SY) |
| 0.000 % + 14.700 EUR DTN | Tunisia (TN) |
| 0.000 % + 14.700 EUR DTN | Türkiye (TR) |
| 0.000 % + 14.700 EUR DTN | South Africa (ZA) |
| 4.600 % + 13.360 EUR DTN | Mercosur (5500) |
| 0.000 % + 7.350 EUR DTN | Chile (CL) |
| 1.200 % + 3.670 EUR DTN | New Zealand (NZ) |
| 0.600 % + 1.837 EUR DTN | Vietnam (VN) |
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.
Other lines under 1901.90
- 1901 90 11 00With a dry extract content of 90 % or more by weight
- 1901 90 91 00Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404
- 1901 90 95 00Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30% by weight
- 1901 90 99 33Containing less than 70 % of sucrose (including invert sugar expessed as sucrose)
- 1901 90 99 36Other
- 1901 90 99 90Other
In other countries
National tariff lines under 1901.90 are live on border.bot for the United States (23 lines, also used by 1 other country).
- United States23 lines, used by 1 other country
Frequently asked questions
What does tariff line 1901 90 19 00 cover in the European Union tariff?
In the European Union tariff, line 1901 90 19 00 covers malt extract.
What is the general (MFN) duty on 1901 90 19 00 in the European Union?
The general (MFN) duty rate is 5.100 % + 14.700 EUR DTN.
Which preferential rates apply to 1901 90 19 00?
Duty-free entry applies to goods that qualify under 4 programmes: 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…, the European Economic Area - Iceland, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), 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), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Ukraine, Samoa, Kosovo and Serbia. A preferential rate of 0.000 % + 12.060 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway. A preferential rate of 1.600 % + 14.700 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + 14.700 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Algeria, the Faroe Islands, Lebanon, Mexico, Syria, Tunisia, Türkiye and South Africa. A preferential rate of 4.600 % + 13.360 EUR DTN applies to goods from Mercosur. A preferential rate of 0.000 % + 7.350 EUR DTN applies to goods from Chile. A preferential rate of 1.200 % + 3.670 EUR DTN applies to goods from New Zealand. A preferential rate of 0.600 % + 1.837 EUR DTN applies to goods from Vietnam.
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.