11Chapter

04Heading

23Subheading

98CN

00TARIC

Other

VEGETABLE PRODUCTS > PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN > Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading|1006; germ of cereals, whole, rolled, flaked or ground > Other worked grains (for example, hulled, pearled, sliced or kibbled) > Of maize (corn) > Other

Origin

EU-Canada agreement: re-imported goods1006

0.000 %

CARIFORUM1033

0.000 %EU-CARIFORUM EPA

Eastern and Southern Africa States1034

0.000 %ESA Interim EPA

SADC EPA1035

0.000 %SADC EPA

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 States, of the one part, and the Kingdom of Morocco, of the other part.2000

0.000 %

GSP-EBA2005

0.000 %Everything But Arms

OCTs2080

0.000 %Overseas Association Decision

Andorra

0.000 %EU-Andorra Customs Union

Hierarchy

02Section II — VEGETABLE PRODUCTS

1100000000PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

1104000000Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading|1006; germ of cereals, whole, rolled, flaked or ground

1104220000Other worked grains (for example, hulled, pearled, sliced or kibbled)

1104230000Of maize (corn)

1104234000Hulled (shelled or husked), whether or not sliced or kibbled; pearled

1104239800Other

Duties & Measures

Preferential rates(43)

+33

Preferential rates - 43 Origin
Origin	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %	—	1
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	SADC EPA
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 States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	Everything But Arms
OCTs2080 0.000 %Overseas Association Decision	Overseas Association Decision
Andorra 0.000 %EU-Andorra Customs Union	EU-Andorra Customs Union

Additional duties(3)

inherited from 1104000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:BY(Belarus)RU(Russia)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 1100000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Preferential tariff quota(2)

inherited from 1104000000

Chile

0.000 %Regulation 0184/252026-01-01

EU-Chile Association Agreement(since 2003)

Ukraine

0.000 %2Regulation 0761/202026-01-01

EU-Ukraine DCFTA(since 2016)

2 certificate(s) required

L001Import certificate/licence

Import licence AGRIM

Y100Particular provisions

Special entries on the import licence AGRIM

Measure not applicable

CD750Eligibility to benefit from this quota is subject to the production of an import licence in accordance with the conditions laid down in Commission Implementing Regulation (EU) 2020/761.

Import control(2)

inherited from 1100000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -organic products(1)

inherited from 1100000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:LI(Liechtenstein)NO(Norway)IS(Iceland)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Start date: 2012-01-01

Trade Statistics

Description & Classification

Common misclassifications

1104234000: Maize grains are hulled (shelled or husked), whether or not sliced or kibbled, or pearled.

Classification tips

Otherwise worked maize grains not covered by the expressly named hulled or pearled maize grains.

Sample products

Otherwise worked maize grains, not hulled and not pearled

Associated BTIs

Regulatory notes

NENC11042398

Other See the explanatory note to subheading 1104 22 95 . Broken maize grains recovered during the sifting of cleaned unhulled maize grains and satisfying the criteria laid down in note 2(A) to this chapter are classified in this subheading as grains ‘not otherwise worked than kibbled’.

NENC11041104 22 40 to 1104 29 89

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 ; germ of cereals, whole, rolled, flaked or ground The flaked grains which fall in subheadings 1104 12 90 , 1104 19 69 and 1104 19 91 are grains which have been hulled and rolled. Other worked grains (for example, hulled, pearled, sliced or kibbled) See the HS Explanatory Note to heading 1104 , second paragraph, (2) to (5).

Non-preferential origin

tariff_shift

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground.

Residual rule

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this

Annex 22-01 DA 2015/2446

FAQ

Are there tariff preferences for Other (1104239800)?

Yes, 42 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (1104239800)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Other (1104239800)?

1 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 1104239800?

TARIC code 1104239800 (Other) covers the following products: Otherwise worked maize grains, not hulled and not pearled, Maize grains otherwise worked, excluding hulled or pearled grains.

How to correctly classify a product under code 1104239800?

Otherwise worked maize grains not covered by the expressly named hulled or pearled maize grains.

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#	Partner	Value (EUR)	kg	€/kg	Share
1	🇵🇪 Peru	€4.9M	2.0Mt	€2.42/kg	57.6%
2	🇧🇷 Brazil	€2.1M	2.6Mt	€0.8386/kg	25.4%
3	🇨🇴 Colombia	€714K	983Kt	€0.7261/kg	8.5%
4	🇺🇦 Ukraine	€402K	1.3Mt	€0.3016/kg	4.8%
5	🇬🇧 United Kingdom	€296K	592Kt	€0.4989/kg	3.5%
6	🇮🇳 India	€22K	7Kt	€3.06/kg	0.3%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇭 Switzerland	€6.8M	23.1Mt	€0.2938/kg	51.6%
2	🇬🇧 United Kingdom	€5.0M	9.8Mt	€0.5111/kg	38.2%
3	🇲🇩 Moldova	€996K	235Kt	€4.24/kg	7.6%
4	🇽🇸 XS	€257K	340Kt	€0.7559/kg	2.0%
5	🇳🇴 Norway	€87K	47Kt	€1.83/kg	0.7%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇵🇪 Peru	€4.9M	2.0Mt	€2.42/kg	57.6%
2	🇧🇷 Brazil	€2.1M	2.6Mt	€0.8386/kg	25.4%
3	🇨🇴 Colombia	€714K	983Kt	€0.7261/kg	8.5%
4	🇺🇦 Ukraine	€402K	1.3Mt	€0.3016/kg	4.8%
5	🇬🇧 United Kingdom	€296K	592Kt	€0.4989/kg	3.5%
6	🇮🇳 India	€22K	7Kt	€3.06/kg	0.3%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇭 Switzerland	€6.8M	23.1Mt	€0.2938/kg	51.6%
2	🇬🇧 United Kingdom	€5.0M	9.8Mt	€0.5111/kg	38.2%
3	🇲🇩 Moldova	€996K	235Kt	€4.24/kg	7.6%
4	🇽🇸 XS	€257K	340Kt	€0.7559/kg	2.0%
5	🇳🇴 Norway	€87K	47Kt	€1.83/kg	0.7%

Other

Hierarchy

Duties & Measures

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

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Hierarchy

Duties & Measures

Trade Statistics

Description & Classification

Associated BTIs

Regulatory notes

Non-preferential origin

FAQ

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Associated BTIs

Trade Statistics

Trade value (2022–2025)

Import sources

Export markets

EU Member States

Trade value (2022–2025)

Import sources

Export markets

EU Member States