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11Chapter

08Heading

14Subheading

00CN

00TARIC

Manioc (cassava) starch

VEGETABLE PRODUCTS > PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN > Starches; inulin > Starches > Manioc (cassava) starch

Declarable

Hierarchy

02Section II — VEGETABLE PRODUCTS

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

1108000000Starches; inulin

1108110000Starches

1108110000Wheat starch 1108120000Maize (corn) starch 1108130000Potato starch

1108140000Manioc (cassava) starch

1108190000Other starches

Duties & Measures

Preferential rates(40)

+30

Preferential rates - 40 Origin
Origin	Rate	Trade agreement	Details
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	0.000 %	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	0.000 %	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	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 %	0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	0.000 %	Everything But Arms
OCTs2080 0.000 %Overseas Association Decision	0.000 %	Overseas Association Decision
Andorra 0.000 %EU-Andorra Customs Union	0.000 %	EU-Andorra Customs Union
Albania 0.000 %	0.000 %	—

Additional duties(3)

inherited from 1108000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

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

Non-preferential tariff quota(3)

All third countries

66.000 EUR TNERegulation 1988/202026-01-01

Except:BY(Belarus)RU(Russia)GB(United Kingdom)

All third countries

66.000 EUR TNERegulation 1988/202026-01-01

Except:RU(Russia)BY(Belarus)GB(United Kingdom)

Thailand

66.000 EUR TNE1Regulation 1988/202026-01-01

1 certificate(s) required

U004Proof of origin

Certificate of origin for imports of products subject to special non-preferential import arrangements into the European Union established in accordance with Article 57 of Commission Implementing Regulation (EU) 2015/2447

Measure not applicable

CD606Eligibility to benefit from this quota shall be subject to the presentation of a certificate of origin meeting the conditions laid down in Article 57 of Commission Implementing Regulation (EU) 2015/2447.

Preferential tariff quota(5)

Central America2200

0.000 %Regulation 0924/132026-01-01

EU-Central America Association Agreement(since 2013)

6 member countries

CRCosta RicaSVEl SalvadorGTGuatemalaHNHondurasNINicaraguaPAPanama

Mercosur5500

83.000 EUR TNE2Regulation 1988/202026-05-01

2 certificate(s) required

U126Proof of origin

Statement on origin (Article 3.16 of the EU-Mercosur Interim Trade Agreement)

C130Other certificates

Mercosur Quota Authorization Certificate

Measure not applicable

CD01043Article 3.30 of the Agreement on tariff rate quotas specifies that products exported under tariff rate quotas granted by the European Union shall be accompanied by an official document called ‘Mercosur Quota Authorization Certificate’ and issued by the Signatory Mercosur States, the model of which can be found here https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202600874.

Chile

0.000 %Regulation 0184/252026-01-01

EU-Chile Association Agreement(since 2003)

Ecuador

0.000 %Regulation 0754/172026-01-01

EU-Andean Trade Agreement (Ecuador accession)(since 2017)

Vietnam

0.000 %Regulation 1024/202026-01-01

EU-Vietnam FTA (EVFTA)(since 2020)

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: 1972-01-01

Description & Classification

Common misclassifications

1108110000: The starch is derived from wheat.
1108130000: The starch is derived from potatoes.

Classification tips

The starch is derived from manioc (cassava).

Typical uses

Starch

Sample products

Manioc (cassava) starch

Regulatory notes

Chapter noteChapter 11 — Products of the milling industry; Malt; Starches; Inulin; Wheat gluten

1. This chapter does not cover: (a) roasted malt put up as coffee substitutes (heading 0901 or 2101); (b) prepared flours, groats, meals or starches of heading 1901; (c) corn flakes or other products of heading 1904; (d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005; (e) pharmaceutical products (Chapter 30); (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

Section noteNotes to Section II — Vegetable products

Non-preferential origin

tariff_shift

Starches; inulin.

CTH

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 Manioc (cassava) starch (1108140000)?

Yes, 39 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 Manioc (cassava) starch (1108140000)?

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 Manioc (cassava) starch (1108140000)?

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

What products are classified under code 1108140000?

TARIC code 1108140000 (Manioc (cassava) starch) covers the following products: Manioc (cassava) starch, Starch from manioc (cassava).

How to correctly classify a product under code 1108140000?

The starch is derived from manioc (cassava).

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

02Section II — VEGETABLE PRODUCTS

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

1108000000Starches; inulin

1108110000Starches

1108110000Wheat starch 1108120000Maize (corn) starch 1108130000Potato starch

1108140000Manioc (cassava) starch

1108190000Other starches

Duties & Measures

Preferential rates(40)

+30

Preferential rates - 40 Origin
Origin	Rate	Trade agreement	Details
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	0.000 %	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	0.000 %	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	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 %	0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	0.000 %	Everything But Arms
OCTs2080 0.000 %Overseas Association Decision	0.000 %	Overseas Association Decision
Andorra 0.000 %EU-Andorra Customs Union	0.000 %	EU-Andorra Customs Union
Albania 0.000 %	0.000 %	—

Additional duties(3)

inherited from 1108000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

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

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

Non-preferential tariff quota(3)

All third countries

66.000 EUR TNERegulation 1988/202026-01-01

Except:BY(Belarus)RU(Russia)GB(United Kingdom)

All third countries

66.000 EUR TNERegulation 1988/202026-01-01

Except:RU(Russia)BY(Belarus)GB(United Kingdom)

Thailand

66.000 EUR TNE1Regulation 1988/202026-01-01

1 certificate(s) required

U004Proof of origin

Measure not applicable

Preferential tariff quota(5)

Central America2200

0.000 %Regulation 0924/132026-01-01

EU-Central America Association Agreement(since 2013)

6 member countries

CRCosta RicaSVEl SalvadorGTGuatemalaHNHondurasNINicaraguaPAPanama

Mercosur5500

83.000 EUR TNE2Regulation 1988/202026-05-01

2 certificate(s) required

U126Proof of origin

Statement on origin (Article 3.16 of the EU-Mercosur Interim Trade Agreement)

C130Other certificates

Mercosur Quota Authorization Certificate

Measure not applicable

Chile

0.000 %Regulation 0184/252026-01-01

EU-Chile Association Agreement(since 2003)

Ecuador

0.000 %Regulation 0754/172026-01-01

EU-Andean Trade Agreement (Ecuador accession)(since 2017)

Vietnam

0.000 %Regulation 1024/202026-01-01

EU-Vietnam FTA (EVFTA)(since 2020)

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

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

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

Start date: 1972-01-01

Trade Statistics

Description & Classification

Common misclassifications

1108110000: The starch is derived from wheat.
1108130000: The starch is derived from potatoes.

Classification tips

The starch is derived from manioc (cassava).

Typical uses

Starch

Sample products

Manioc (cassava) starch

Associated BTIs

See all BTIs (10)

Associated Rulings

28/90

Classification is determined on the basis of the provisions of general rules 1 and 6 governing the interpretation of the combined nomenclature and on the basis of the wording of CN codes 1108 and 1108 14 00 By virtue of their characteristics (notably their low acetyl content), these products should be regarded as starches under CN code 1108 14 00 and not as starches modified by esterification under CN code 3505 10 50 Documented CN 2026 code: 11081400.

Regulatory notes

Chapter noteChapter 11 — Products of the milling industry; Malt; Starches; Inulin; Wheat gluten

Section noteNotes to Section II — Vegetable products

Non-preferential origin

tariff_shift

Starches; inulin.

CTH

Residual rule

Annex 22-01 DA 2015/2446

FAQ

Are there tariff preferences for Manioc (cassava) starch (1108140000)?

Yes, 39 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 Manioc (cassava) starch (1108140000)?

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 Manioc (cassava) starch (1108140000)?

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

What products are classified under code 1108140000?

TARIC code 1108140000 (Manioc (cassava) starch) covers the following products: Manioc (cassava) starch, Starch from manioc (cassava).

How to correctly classify a product under code 1108140000?

The starch is derived from manioc (cassava).

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Synonyms

Cassava starch, Tapioca starch

Materials

Manioc (cassava)

Keywords

Cassava starch · Tapioca starch · Manioc (cassava) · Starch

1. In this Section the term 'pellets' means products which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight.

What are the non-preferential origin rules for Manioc (cassava) starch (1108140000)?

Non-preferential origin rules for Manioc (cassava) starch are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Can TARIC code 1108140000 be used on a customs declaration?

Yes, TARIC code 1108140000 (Manioc (cassava) starch) is a declarable code. It can be used directly on EU customs import and export declarations (Single Administrative Document).

Trade Statistics

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€0.8114/kg

Export €/kg

€2.21/kg

Market concentration (HHI)

5,013

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇹🇭 Thailand	€122.5M	158.5Mt	€0.7724/kg	68.1%
2	🇻🇳 Vietnam	€25.3M	36.9Mt	€0.6847/kg	14.0%
3	🇧🇷 Brazil	€23.7M	19.6Mt	€1.21/kg	13.2%
4	🇵🇾 PY	€4.3M	4.8Mt	€0.8972/kg	2.4%
5	🇳🇮 NI	€4.2M	7.1Mt	€0.5980/kg	2.3%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€8.5M	4.8Mt	€1.77/kg	48.0%
2	🇨🇭 Switzerland	€3.3M	1.6Mt	€2.04/kg	18.6%
3	🇺🇸 United States	€3.2M	1.2Mt	€2.72/kg	18.2%
4	🇲🇽 Mexico	€1.2M	217Kt	€5.56/kg	6.8%
5	🇸🇦 Saudi Arabia	€1.1M	292Kt	€3.78/kg	6.2%
6	🇧🇷 Brazil	€376K	185Kt	€2.04/kg	2.1%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€0.8114/kg

Export €/kg

€2.21/kg

Market concentration (HHI)

5,013

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇹🇭 Thailand	€122.5M	158.5Mt	€0.7724/kg	68.1%
2	🇻🇳 Vietnam	€25.3M	36.9Mt	€0.6847/kg	14.0%
3	🇧🇷 Brazil	€23.7M	19.6Mt	€1.21/kg	13.2%
4	🇵🇾 PY	€4.3M	4.8Mt	€0.8972/kg	2.4%
5	🇳🇮 NI	€4.2M	7.1Mt	€0.5980/kg	2.3%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€8.5M	4.8Mt	€1.77/kg	48.0%
2	🇨🇭 Switzerland	€3.3M	1.6Mt	€2.04/kg	18.6%
3	🇺🇸 United States	€3.2M	1.2Mt	€2.72/kg	18.2%
4	🇲🇽 Mexico	€1.2M	217Kt	€5.56/kg	6.8%
5	🇸🇦 Saudi Arabia	€1.1M	292Kt	€3.78/kg	6.2%
6	🇧🇷 Brazil	€376K	185Kt	€2.04/kg	2.1%

EU Member States

EU ImportersEU Exporters

View full analysis