Customs tariff code 1005.90.00.90.0: Other, anderer
Reference data as at 1 July 2026
Customs tariff code 1005.90.00.90.0 covers Other, anderer. The third-country duty rate is Cond: B cert: Y-155 (01):94.000 EUR TNE ; B (01):0.000 EUR TNE, plus import VAT.
1005.90.00.90.0 is national commodity 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 declarable: you can use it in this form on a customs declaration.
- Customs code
- 1005.90.00.90.0
- Third-country duty
- Cond: B cert: Y-155 (01):94.000 EUR TNE ; B (01):0.000 EUR TNE
- Declarable
- Yes
- Binding rulings
- 1
Where this code sits in the tariff
- 10CEREALS
- 1005Maize (corn)
- 1005.90Other
- 1005.90.00anderer
- 1005.90.00.90Other
- 1005.90.00.90.0Other, anderer
From HS code to customs tariff code 1005.90.00.90.0
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | Cond: B cert: Y-155 (01):94.000 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 |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Maiskörner Antragsangaben: Getreidekörner Popcorn (Maiskernel). Getreidekörner, anders bearbeitet. Verkaufseinheit 20 x 500 g. Beschaffenheit der vorgelegten Warenprobe: Goldgelbe, harte, kleine, glänzende, annähernd ovale Körner von Mais, Durchmesser ca. 5-10 mm, einem Perlmais (Zea Mays microsperma) entsprechend, in einem bunt bedruckten, teilweise transparenten in mehreren Sprachen beschrifteten Kunstsoffbeutel aufgemacht. Beschriftung (Auszug): "Maiskerne. Pop Corn Mais. Netto Gewicht: 500 g". Zudem ist eine Anleitung zur Zubereitung als Pop Corn aufgedruckt. Es handelt sich nicht um Hartmais oder Zuckermais. Die Körner sind nicht geschält oder anders bearbeitet (Ausschluss der Position 1104 KN). Mais, nicht zur Aussaat, anderer.
Notes that govern this classification
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).
Frequently asked questions
What does customs tariff code 1005.90.00.90.0 cover?
Code 1005.90.00.90.0 covers Other, anderer. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 1005.90.00.90.0?
The third-country duty rate for 1005.90.00.90.0 is Cond: B cert: Y-155 (01):94.000 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 1005.90.00.90.0?
The first six digits form the HS code: 100590. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 1005.90.00.90.0 have?
1005.90.00.90.0 has eleven digits and is the full German commodity code used on an import declaration. A German import declaration requires the eleven-digit commodity code.
Where does 1005.90.00.90.0 sit in the tariff?
1005.90.00.90.0 sits in this hierarchy: 10 CEREALS > 1005 Maize (corn) > 100590 Other > 10059000 anderer > 1005900090 Other. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 1005.90.00.90.0?
Yes. The EBTI database holds decisions on 1005.90.00.90.0, for example DE17266/12-1. 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 1005.90.00.90.0 change?
1005.90.00.90.0 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.