European Union tariff line 2005 80 00 91: In cobs with a diameter of 8 mm or more, but not more than 12 mm
Last updated
Key facts
- Tariff line
- 2005 80 00 91
- Covers
- Sweetcorn (Zea mays var. saccharata), in cobs with a diameter of 8 mm or more, but not more than 12 mm
- Duty (MFN)
- 5.100 % + 9.400 EUR DTN E
- Preferential rates
- From 0% (53 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
- 2005.80
Summary
In the European Union tariff, line 2005 80 00 91 covers sweetcorn (Zea mays var. saccharata), in cobs with a diameter of 8 mm or more, but not more than 12 mm. The general (MFN) duty rate is 5.100 % + 9.400 EUR DTN E. It falls under HS subheading 2005.80 in heading 20.05 (chapter 20).
What this line covers
In the European Union tariff, line 2005 80 00 91 covers sweetcorn (Zea mays var. saccharata), in cobs with a diameter of 8 mm or more, but not more than 12 mm.
Its legal text is “In cobs with a diameter of 8 mm or more, but not more than 12 mm”, read under “Sweetcorn (Zea mays var. saccharata)” and “Other”.
How it is structured
It falls under HS subheading 2005.80 in heading 20.05 (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 20.05
- Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
- Subheading 2005.80
- Sweetcorn (Zea mays var. saccharata)
- Within the subheading
- Other
- Line 2005 80 00 91
- In cobs with a diameter of 8 mm or more, but not more than 12 mm
Duty
The general (MFN) duty rate is 5.100 % + 9.400 EUR DTN E.
The rate is published on 2005 80 00 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 33 origins.
A preferential rate of 0.000 % + 7.580 EUR DTN E applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway.
A preferential rate of 0.000 % + 9.400 EUR DTN E applies to goods from 10 origins.
A preferential rate of 9.400 EUR DTN E applies to goods from Central America and Ecuador.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 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% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 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% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | San Marino (SM) |
| 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) |
| 0.000 % + 7.580 EUR DTN E | EEA - European Economic Area (2012) |
| 0.000 % + 7.580 EUR DTN E | Iceland (IS) |
| 0.000 % + 7.580 EUR DTN E | Norway (NO) |
| 0.000 % + 9.400 EUR DTN E | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + 9.400 EUR DTN E | Colombia (CO) |
| 0.000 % + 9.400 EUR DTN E | Algeria (DZ) |
| 0.000 % + 9.400 EUR DTN E | Faroe Islands (FO) |
| 0.000 % + 9.400 EUR DTN E | Israel (IL) |
| 0.000 % + 9.400 EUR DTN E | Lebanon (LB) |
| 0.000 % + 9.400 EUR DTN E | Peru (PE) |
| 0.000 % + 9.400 EUR DTN E | Syria (SY) |
| 0.000 % + 9.400 EUR DTN E | Tunisia (TN) |
| 0.000 % + 9.400 EUR DTN E | Türkiye (TR) |
| 9.400 EUR DTN E | Central America (2200) |
| 9.400 EUR DTN E | Ecuador (EC) |
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 2005.80
- 2005 80 00 10In kernels, not frozen
- 2005 80 00 30Corn cobs (Zea Mays Saccharata) whether or not cut, with a diameter of 10 mm or more, but not more than 20 mm, for use in the manufacture of products of the food industry for treatment other than simple repacking
- 2005 80 00 99Other
In other countries
National tariff lines under 2005.80 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does tariff line 2005 80 00 91 cover in the European Union tariff?
In the European Union tariff, line 2005 80 00 91 covers sweetcorn (Zea mays var. saccharata), in cobs with a diameter of 8 mm or more, but not more than 12 mm.
What is the general (MFN) duty on 2005 80 00 91 in the European Union?
The general (MFN) duty rate is 5.100 % + 9.400 EUR DTN E. The rate is published on 2005 80 00 00.
Which preferential rates apply to 2005 80 00 91?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, 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), Andorra, Albania, Bosnia and Herzegovina, Switzerland, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Jordan, Japan, Kenya, South Korea, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Papua New Guinea, Palestine, the Solomon Islands, San Marino, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 0.000 % + 7.580 EUR DTN E applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway. A preferential rate of 0.000 % + 9.400 EUR DTN E applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Colombia, Algeria, the Faroe Islands, Israel, Lebanon, Peru, Syria, Tunisia and Türkiye. A preferential rate of 9.400 EUR DTN E applies to goods from Central America and Ecuador.
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.