Customs tariff code 1004.10.00.00: Seed
Reference data as at 1 July 2026
Customs tariff code 1004.10.00.00 covers Seed. The third-country duty rate is 89.000 EUR TNE, plus import VAT.
1004.10.00.00 is TARIC code in the EU customs tariff, in chapter 10. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 1004.10.00.00
- Third-country duty
- 89.000 EUR TNE
- Declarable
- No
- Binding rulings
- 1
Where this code sits in the tariff
From HS code to customs tariff code 1004.10.00.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 89.000 EUR TNE | MFN |
| San Marino | 0 % | Customs Union Duty |
| Jordan | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Lebanon | 0 % | Tariff preference |
| Iceland | 0 % | Tariff preference |
| Andorra | 0 % | Tariff preference |
| Morocco | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |
| Israel | 0 % | Tariff preference |
| Ukraine | 0 % | Preferential tariff quota |
| North Macedonia | 0 % | Tariff preference |
| Bosnia and Herzegovina | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Grains d'avoine rude "avena strigosa", destinés à l'ensemencement.
Notes that govern this classification
Erläuterungen zum Harmonisierten System (HS) Es gibt zwei Hauptarten von Hafer: grauen oder schwarzen Hafer und weißen oder gelben Hafer. Zu dieser Position gehören sowohl Körner mit Spelzen als auch Körner, die in ihrem natürlichen Zustand keine Spelzen aufweisen, vorausgesetzt, dass diese außer Dreschen keine weitere Bearbeitung erfahren haben. Zu dieser Position gehört auch Hafer, dessen Spitzen im Verlauf der üblichen Behandlung (Dreschen, Transport, Umladung usw.) abgebrochen sind. Für die Anwendung der Unterposition 1004 10 umfasst der Begriff „Saatgut“ nur Hafer, der von den zuständigen nationalen Behörden als Saatgut anerkannt ist
1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von nicht mehr als 3 GHT zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0201000).
Subdivisions of this code
Frequently asked questions
What does customs tariff code 1004.10.00.00 cover?
Code 1004.10.00.00 covers Seed. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 1004.10.00.00?
The third-country duty rate for 1004.10.00.00 is 89.000 EUR TNE. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 1004.10.00.00?
The first six digits form the HS code: 100410. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 1004.10.00.00 have?
1004.10.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 1004.10.00.00 sit in the tariff?
1004.10.00.00 sits in this hierarchy: 10 CEREALS > 1004 Oats > 100410 Seed. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 1004.10.00.00?
Yes. The EBTI database holds decisions on 1004.10.00.00, for example FRFR-RTC-2013-157336. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 1004.10.00.00 change?
1004.10.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.