# Customs tariff code 1005.10.15: Simple hybrids

> Customs tariff code 1005.10.15 covers Simple hybrids. The third-country duty rate is Cond:  B cert: Y-155 (01):95.000 EUR TNE ; B (01):0.000 EUR TNE, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/10051015
- Reference data as at: 2026-07-01
- Customs code: 1005.10.15
- Third-country duty: Cond:  B cert: Y-155 (01):95.000 EUR TNE ; B (01):0.000 EUR TNE
- Declarable: no

## Where this code sits in the tariff

- 10 CEREALS
  - 1005 Maize (corn)
    - 1005.10 Seed
      - 1005.10.15 Simple hybrids

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | Cond:  B cert: Y-155 (01):95.000 EUR TNE ; B (01):0.000 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 |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |

## Notes that govern this classification

### Pos. 1005

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.

### Pos. 1005

Zu Unterpositionen 1005 10 13 bis 1005 10 18: Siehe Einführende Vorschriften der KN, Titel II - Besondere Bestimmungen, F. Zolltarifliche Abgabenbegünstigung aufgrund der Beschaffenheit einer Ware. (entfallen)

### Abschnitt II

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

- 1005.10.15.00.0 Hybridmais, Einfachhybriden

## Frequently asked questions

### What does customs tariff code 1005.10.15 cover?

Code 1005.10.15 covers Simple hybrids. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 1005.10.15?

The third-country duty rate for 1005.10.15 is Cond:  B cert: Y-155 (01):95.000 EUR TNE ; B (01):0.000 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 1005.10.15?

The first six digits form the HS code: 100510. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 1005.10.15 have?

1005.10.15 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

### Where does 1005.10.15 sit in the tariff?

1005.10.15 sits in this hierarchy: 10 CEREALS > 1005 Maize (corn) > 100510 Seed. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 1005.10.15?

The EBTI database currently holds no valid decisions on 1005.10.15. 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 1005.10.15 change?

1005.10.15 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/10051015.