19Chapter

03Heading

00Subheading

00CN

00TARIC

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

PREPARED FOODSTUFFS > PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS > Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

Declarable

Origin

EU-Canada agreement: re-imported goods1006

0.000 %-6.4 pp

EU-Switzerland agreement: re-imported goods1007

0.000 %-6.4 pp

CARIFORUM1033

0.000 %-6.4 ppEU-CARIFORUM EPA

Eastern and Southern Africa States1034

0.000 %-6.4 ppESA Interim EPA

SADC EPA1035

0.000 %-6.4 ppSADC 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 %-6.4 pp

GSP-EBA2005

0.000 %-6.4 ppEverything But Arms

European Economic Area2012

0.000 % + 12.210 EUR DTN-6.4 ppEEA Agreement

Hierarchy

04Section IV — PREPARED FOODSTUFFS

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

1901000000Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40|% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings|0401|to 0404, not containing cocoa or containing less than 5|% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included 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

1903000000Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

1904000000Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included 1905000000Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Duties & Measures

Third Country Duty6.400 % + 15.100 EUR DTN

Base rate (erga omnes)

Applies to all third countries without preferential agreement

6.400 % + 15.100 EUR DTN

Footnotes

TN701According to Council Regulation (EU) No 692/2014 (OJ L183, p. 9) 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. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): 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 shall not apply in respect of 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 Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

Preferential rates(61)

+51

Preferential rates - 61 Origin
Origin	Rate	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-6.4 pp	0.000 %	-6.4 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-6.4 pp	0.000 %	-6.4 pp	—	2
CARIFORUM1033 0.000 %-6.4 ppEU-CARIFORUM EPA	0.000 %	-6.4 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-6.4 ppESA Interim EPA	0.000 %	-6.4 pp	ESA Interim EPA
SADC EPA1035 0.000 %-6.4 ppSADC EPA	0.000 %	-6.4 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 %-6.4 pp	0.000 %	-6.4 pp	—
GSP-EBA2005 0.000 %-6.4 ppEverything But Arms	0.000 %	-6.4 pp	Everything But Arms
European Economic Area2012 0.000 % + 12.210 EUR DTN-6.4 ppEEA Agreement	0.000 % + 12.210 EUR DTN	-6.4 pp	EEA Agreement	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.

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

Preferential tariff quota(2)

Ukraine

0.000 %Regulation 1988/202026-01-01

EU-Ukraine DCFTA(since 2016)

United States

1.600 % + 3.780 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

Trade Statistics

Description & Classification

Sample products

Tapioca pearls prepared from starch, for food useStarch-based sago substitute, in flakes

Synonyms

tapioca pearls, tapioca flakes, sago substitute

Materials

starch

Associated BTIs

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

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

CTH

tariff_shift

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

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 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms (1903000000)?

The third country duty (erga omnes) for Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms is 6.400 % + 15.100 EUR DTN. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms (1903000000)?

Yes, 59 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 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms (1903000000)?

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 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms (1903000000)?

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

Help

Need help?

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

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇹🇭 Thailand	€20.4M	17.0Mt	€1.20/kg	30.6%
2	🇨🇳 China	€19.4M	9.7Mt	€2.00/kg	29.1%
3	🇹🇼 Taiwan	€10.6M	6.4Mt	€1.65/kg	15.9%
4	🇨🇮 CI	€9.0M	11.8Mt	€0.7617/kg	13.5%
5	🇧🇷 Brazil	€7.2M	4.2Mt	€1.74/kg	10.8%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€4.1M	1.2Mt	€3.27/kg	40.9%
2	🇺🇸 United States	€3.3M	1.6Mt	€2.04/kg	33.4%
3	🇨🇭 Switzerland	€1.2M	364Kt	€3.39/kg	12.4%
4	🇳🇴 Norway	€966K	237Kt	€4.08/kg	9.7%
5	🇰🇷 South Korea	€365K	72Kt	€5.05/kg	3.7%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇹🇭 Thailand	€20.4M	17.0Mt	€1.20/kg	30.6%
2	🇨🇳 China	€19.4M	9.7Mt	€2.00/kg	29.1%
3	🇹🇼 Taiwan	€10.6M	6.4Mt	€1.65/kg	15.9%
4	🇨🇮 CI	€9.0M	11.8Mt	€0.7617/kg	13.5%
5	🇧🇷 Brazil	€7.2M	4.2Mt	€1.74/kg	10.8%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€4.1M	1.2Mt	€3.27/kg	40.9%
2	🇺🇸 United States	€3.3M	1.6Mt	€2.04/kg	33.4%
3	🇨🇭 Switzerland	€1.2M	364Kt	€3.39/kg	12.4%
4	🇳🇴 Norway	€966K	237Kt	€4.08/kg	9.7%
5	🇰🇷 South Korea	€365K	72Kt	€5.05/kg	3.7%

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

Hierarchy

Duties & Measures

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

Help

Need help?

Hierarchy

Duties & Measures

Trade Statistics

Description & Classification

Associated BTIs

Regulatory notes

Non-preferential origin

FAQ

Help

Need help?

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