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19Chapter

02Heading

40Subheading

10CN

00TARIC

Unprepared

PREPARED FOODSTUFFS > PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS > Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared > Couscous > Unprepared

Declarable

Hierarchy

04Section IV — PREPARED FOODSTUFFS

1900000000PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

1902000000Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

1902400000Couscous

1902401000Unprepared

1902409000Other

Duties & Measures

Third Country Duty7.700 % + 24.600 EUR DTN

Base rate (erga omnes)

Applies to all third countries without preferential agreement

7.700 % + 24.600 EUR DTN

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Rate	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-7.7 pp	0.000 %	-7.7 pp	—	1
CARIFORUM1033 0.000 %-7.7 ppEU-CARIFORUM EPA	0.000 %	-7.7 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-7.7 ppESA Interim EPA	0.000 %	-7.7 pp	ESA Interim EPA
SADC EPA1035 0.000 %-7.7 ppSADC EPA	0.000 %	-7.7 pp	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 %-7.7 pp	0.000 %	-7.7 pp	—
GSP-EBA2005 0.000 %-7.7 ppEverything But Arms	0.000 %	-7.7 pp	Everything But Arms
European Economic Area2012 0.000 % + 12.660 EUR DTN-7.7 ppEEA Agreement	0.000 % + 12.660 EUR DTN	-7.7 pp	EEA Agreement	1
European Economic Area - Iceland2014 0.000 %-7.7 pp	0.000 %	-7.7 pp	—	1

Additional duties(3)

inherited from 1900000000

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.

Customs Union quota(1)

inherited from 1902400000

Türkiye

0.000 %Regulation 0816/072026-01-01

EU-Turkey Customs Union(since 1995)

Low-value consignment customs duty(2)

inherited from 1900000000

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(1)

inherited from 1902400000

All third countries

11.000 %Regulation 0032/002026-01-01

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

Preferential tariff quota(2)

Algeria

0.000 %Regulation 1653/052026-01-01

EU-Algeria Association Agreement(since 2005)

United States

1.900 % + 6.150 EUR DTN1Regulation 1455/262026-07-01

1 certificate(s) required

U190Proof of origin

Proof of origin established in accordance with Article 6 of Regulation (EU) No 1455/2026

Measure not applicable

CD01100For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.

Import control(2)

inherited from 1900000000

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 1900000000

ERGA OMNES

Regulation 2306/212022-01-01

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

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

1902409000: Couscous is specified as “other”, rather than unprepared.

Classification tips

Couscous is expressly described as unprepared.

Sample products

Unprepared couscousUnprepared dried couscous

Regulatory notes

Chapter noteChapter 19 — Preparations of cereals, flour, starch or milk; Pastrycooks' products

1. This chapter does not cover: (a) except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); (c) medicaments or other products of Chapter 30. 2. For the purposes of heading 1901: (a) the term 'groats' means cereal groats of Chapter 11; (b) the terms 'flour' and 'meal' mean: flour and meal of cereals of Chapter 11; flour, meal and powder of vegetable origin of any chapter. 3. Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading 1806.

Section note

Non-preferential origin

tariff_shift

- Couscous

CTH

tariff_shift

- Couscous

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

What is the EU customs duty for Unprepared (1902401000)?

The third country duty (erga omnes) for Unprepared is 7.700 % + 24.600 EUR DTN. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Unprepared (1902401000)?

Yes, 58 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 Unprepared (1902401000)?

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 Unprepared (1902401000)?

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

What products are classified under code 1902401000?

TARIC code 1902401000 (Unprepared) covers the following products: Unprepared couscous, Unprepared dried couscous.

Help

Need help?

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

Hierarchy

04Section IV — PREPARED FOODSTUFFS

1900000000PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

1902400000Couscous

1902401000Unprepared

1902409000Other

Duties & Measures

Third Country Duty7.700 % + 24.600 EUR DTN

Base rate (erga omnes)

Applies to all third countries without preferential agreement

7.700 % + 24.600 EUR DTN

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Rate	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-7.7 pp	0.000 %	-7.7 pp	—	1
CARIFORUM1033 0.000 %-7.7 ppEU-CARIFORUM EPA	0.000 %	-7.7 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-7.7 ppESA Interim EPA	0.000 %	-7.7 pp	ESA Interim EPA
SADC EPA1035 0.000 %-7.7 ppSADC EPA	0.000 %	-7.7 pp	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 %-7.7 pp	0.000 %	-7.7 pp	—
GSP-EBA2005 0.000 %-7.7 ppEverything But Arms	0.000 %	-7.7 pp	Everything But Arms
European Economic Area2012 0.000 % + 12.660 EUR DTN-7.7 ppEEA Agreement	0.000 % + 12.660 EUR DTN	-7.7 pp	EEA Agreement	1
European Economic Area - Iceland2014 0.000 %-7.7 pp	0.000 %	-7.7 pp	—	1

Additional duties(3)

inherited from 1900000000

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.

Customs Union quota(1)

inherited from 1902400000

Türkiye

0.000 %Regulation 0816/072026-01-01

EU-Turkey Customs Union(since 1995)

Low-value consignment customs duty(2)

inherited from 1900000000

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(1)

inherited from 1902400000

All third countries

11.000 %Regulation 0032/002026-01-01

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

Preferential tariff quota(2)

Algeria

0.000 %Regulation 1653/052026-01-01

EU-Algeria Association Agreement(since 2005)

United States

1.900 % + 6.150 EUR DTN1Regulation 1455/262026-07-01

1 certificate(s) required

U190Proof of origin

Proof of origin established in accordance with Article 6 of Regulation (EU) No 1455/2026

Measure not applicable

Import control(2)

inherited from 1900000000

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 1900000000

ERGA OMNES

Regulation 2306/212022-01-01

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

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

1902409000: Couscous is specified as “other”, rather than unprepared.

Classification tips

Couscous is expressly described as unprepared.

Sample products

Unprepared couscousUnprepared dried couscous

Associated BTIs

CJEU Case Law

Regulatory notes

Chapter noteChapter 19 — Preparations of cereals, flour, starch or milk; Pastrycooks' products

Section note

Non-preferential origin

tariff_shift

- Couscous

CTH

tariff_shift

- Couscous

CTH

Residual rule

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Unprepared (1902401000)?

The third country duty (erga omnes) for Unprepared is 7.700 % + 24.600 EUR DTN. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Unprepared (1902401000)?

Yes, 58 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 Unprepared (1902401000)?

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 Unprepared (1902401000)?

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

What products are classified under code 1902401000?

TARIC code 1902401000 (Unprepared) covers the following products: Unprepared couscous, Unprepared dried couscous.

Help

Need help?

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

Synonyms

couscous semolina, dry couscous, couscous granules

Keywords

couscous semolina · dry couscous · couscous granules · unprepared · couscous

1. In this Section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. 2. The expression 'food preparations' in this Section, unless the context otherwise requires, means preparations classified in headings 1601 to 2106.

What are the non-preferential origin rules for Unprepared (1902401000)?

Non-preferential origin rules for Unprepared 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 1902401000 be used on a customs declaration?

Yes, TARIC code 1902401000 (Unprepared) 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

€1.39/kg

Export €/kg

€1.40/kg

Market concentration (HHI)

6,801

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇲🇦 Morocco	€109.5M	72.0Mt	€1.52/kg	81.7%
2	🇨🇮 CI	€13.1M	13.2Mt	€0.9936/kg	9.8%
3	🇹🇷 Turkey	€5.7M	7.7Mt	€0.7435/kg	4.3%
4	🇬🇧 United Kingdom	€2.6M	1.4Mt	€1.85/kg	2.0%
5	🇮🇱 Israel	€2.6M	1.8Mt	€1.43/kg	1.9%
6	🇸🇳 SN	€434K	299Kt	€1.45/kg	0.3%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€35.7M	33.1Mt	€1.08/kg	56.6%
2	🇨🇭 Switzerland	€14.5M	7.4Mt	€1.97/kg	23.0%
3	🇿🇦 South Africa	€5.0M	3.3Mt	€1.52/kg	8.0%
4	🇨🇦 Canada	€4.1M	1.6Mt	€2.62/kg	6.5%
5	🇺🇸 United States	€2.7M	1.1Mt	€2.51/kg	4.3%
6	🇧🇷 Brazil	€1.0M	635Kt	€1.60/kg	1.6%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€1.39/kg

Export €/kg

€1.40/kg

Market concentration (HHI)

6,801

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇲🇦 Morocco	€109.5M	72.0Mt	€1.52/kg	81.7%
2	🇨🇮 CI	€13.1M	13.2Mt	€0.9936/kg	9.8%
3	🇹🇷 Turkey	€5.7M	7.7Mt	€0.7435/kg	4.3%
4	🇬🇧 United Kingdom	€2.6M	1.4Mt	€1.85/kg	2.0%
5	🇮🇱 Israel	€2.6M	1.8Mt	€1.43/kg	1.9%
6	🇸🇳 SN	€434K	299Kt	€1.45/kg	0.3%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€35.7M	33.1Mt	€1.08/kg	56.6%
2	🇨🇭 Switzerland	€14.5M	7.4Mt	€1.97/kg	23.0%
3	🇿🇦 South Africa	€5.0M	3.3Mt	€1.52/kg	8.0%
4	🇨🇦 Canada	€4.1M	1.6Mt	€2.62/kg	6.5%
5	🇺🇸 United States	€2.7M	1.1Mt	€2.51/kg	4.3%
6	🇧🇷 Brazil	€1.0M	635Kt	€1.60/kg	1.6%

EU Member States

EU ImportersEU Exporters

View full analysis