Customs tariff code 1005: Mais
Reference data as at 1 July 2026
Customs tariff code 1005 covers Mais. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.
1005 is heading 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
- 1005
- Third-country duty
- See subdivision
- Declarable
- No
- Binding rulings
- 0
Where this code sits in the tariff
- 10CEREALS
- 1005Mais
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| 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 |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.
Notes that govern this classification
Zu Unterposition 1005 10: Als „Mais zur Aussaat“ im Sinne der Unterposition 1005 10 gilt nur solcher, der von den zuständigen nationalen Behörden als Saatgut anerkannt ist.
Zu Position 1005 gehört nicht Zuckermais (Kapitel 7) (RV E1002000). Unterpositions-Anmerkungen 1. Hartweizen sind Weizen der Art Triticum durum und die Hybridsorten aus der Sortenkreuzung des Triticum durum, welche die gleiche Chromosomenanzahl (28) enthalten (RV F1000000). Zusätzliche Anmerkungen 1. Es gelten als: a) „rundkörniger Reis" im Sinne der Unterpositionen 1006 10 30, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 und 1006 30 92: Reis, dessen Körner eine Länge von 5,2 mm oder weniger haben und bei denen das Verhältnis der Länge zur Breite weniger als 2 beträgt (RV G1001A00); b) „mittelkörniger Reis" im Sinne der Unterpositionen 1006 10 50, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 und 1006 30 94: Reis, dessen Körner eine Länge von mehr als 5,2 mm und 6,0 mm oder weniger haben und bei denen das Verhältnis der Länge zur Breite weniger als 3 beträgt (R …
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 1005 cover?
Code 1005 covers Mais. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 1005?
TARIC holds no third-country rate of its own for 1005. The rate follows from the declarable commodity code beneath it.
What is the HS code for 1005?
The first six digits form the HS code: 1005. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 1005 have?
1005 has four digits and identifies a Harmonised System heading. A German import declaration requires the eleven-digit commodity code.
Where does 1005 sit in the tariff?
1005 sits in this hierarchy: 10 CEREALS. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 1005?
The EBTI database currently holds no valid decisions on 1005. Comparable cases are found through the parent heading instead.
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 1005 change?
1005 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.