European Union tariff line 2004 10 91 00: In the form of flour, meal or flakes
Last updated
Key facts
- Tariff line
- 2004 10 91 00
- Covers
- Potatoes, in the form of flour, meal or flakes
- Duty (MFN)
- 7.600 % + EA
- Preferential rates
- From 0% (61 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
- 2004.10
Summary
In the European Union tariff, line 2004 10 91 00 covers potatoes, in the form of flour, meal or flakes. The general (MFN) duty rate is 7.600 % + EA. It falls under HS subheading 2004.10 in heading 20.04 (chapter 20).
What this line covers
In the European Union tariff, line 2004 10 91 00 covers potatoes, in the form of flour, meal or flakes.
Its legal text is “In the form of flour, meal or flakes”, read under “Potatoes” and “Other”.
How it is structured
It falls under HS subheading 2004.10 in heading 20.04 (chapter 20). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 20
- Preparations of vegetables, fruit, nuts or other parts of plants
- Heading 20.04
- Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
- Subheading 2004.10
- Potatoes
- Within the subheading
- Other
- Line 2004 10 91 00
- In the form of flour, meal or flakes
Duty
The general (MFN) duty rate is 7.600 % + EA.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 44 origins.
A preferential rate of 0.000 % + EAR applies to goods that qualify under EEA - European Economic Area, and to goods from Chile, Iceland and Norway.
A preferential rate of 4.100 % + EA applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + EA applies to goods from 7 origins.
A preferential rate of 6.600 % + EAR applies to goods from Mercosur.
| 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% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 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% | South Africa (ZA) |
| 0.000 % + EAR | EEA - European Economic Area (2012) |
| 0.000 % + EAR | Chile (CL) |
| 0.000 % + EAR | Iceland (IS) |
| 0.000 % + EAR | Norway (NO) |
| 4.100 % + EA | GSP - General arrangements (2020) |
| 0.000 % + EA | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + EA | Algeria (DZ) |
| 0.000 % + EA | Faroe Islands (FO) |
| 0.000 % + EA | Lebanon (LB) |
| 0.000 % + EA | Syria (SY) |
| 0.000 % + EA | Tunisia (TN) |
| 0.000 % + EA | Türkiye (TR) |
| 6.600 % + EAR | Mercosur (5500) |
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 2004.10
- 2004 10 10 00Cooked, not otherwise prepared
- 2004 10 99 00Other
In other countries
National tariff lines under 2004.10 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
What does tariff line 2004 10 91 00 cover in the European Union tariff?
In the European Union tariff, line 2004 10 91 00 covers potatoes, in the form of flour, meal or flakes.
What is the general (MFN) duty on 2004 10 91 00 in the European Union?
The general (MFN) duty rate is 7.600 % + EA.
Which preferential rates apply to 2004 10 91 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, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 0.000 % + EAR applies to goods that qualify under EEA - European Economic Area, and to goods from Chile, Iceland and Norway. A preferential rate of 4.100 % + EA applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + EA applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Algeria, the Faroe Islands, Lebanon, Syria, Tunisia and Türkiye. A preferential rate of 6.600 % + EAR applies to goods from Mercosur.
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.