HS 1001 · Cereals
Wheat
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur wheat is up to 11.2% plus specific duties today and reaches zero by 2033 (3 of 6 lines are excluded); Brazil already charges no duty on EU wheat (2 of 4 lines are excluded).
Rates at a glance
Into the EU from Mercosur
6 tariff linesPreferential duty 2026
0–11.2%
plus specific duties on 5 lines
Duty-free on all phased lines by
2033
Agreement base rate
0–12.8%
plus specific duties on 5 lines
Applied MFN rate today
0%
Into Brazil from the EU
4 tariff linesPreferential duty 2026
0–9%
Duty-free on all phased lines by
No phase-out
Agreement base rate
0–10%
Applied MFN rate today
0–9%
Work out the duty on your shipment
Opens the calculator with heading 1001 and the corridor filled in.
About this product
Wheat is partly phased out by the EU and partly excluded, depending on the type. Mercosur drops its duty on some European wheat from the start and keeps the rest out of the deal. Argentina is the region's big wheat exporter, mainly to Brazil.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–11.2% | 0 / 6 |
| 2027 | 0–9.6% | 0 / 6 |
| 2028 | 0–8% | 0 / 6 |
| 2029 | 0–6.4% | 0 / 6 |
| 2030 | 0–4.8% | 0 / 6 |
| 2031 | 0–3.2% | 0 / 6 |
| 2032 | 0–1.6% | 0 / 6 |
| 2033 | 0% | 3 / 6 |
5 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
Nothing to phase out in this direction: every line is already duty-free, excluded or only covered by a quota.
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 7× 3
- E× 3
EU → Mercosur
- 0× 2
- E× 2
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 0–10% | 0–9% | 0–9% | – | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 0–10% | 0–10% | 0–10% | – | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–10% | 0–9% | 0–9% | – | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 0–10% | 0–10% | 0–10% | – | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 6 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1001 11 00 | Durum wheat seed for sowing | E | 148.00 EUR/t | see remarks | 148.00 EUR/t | 148.00 EUR/t |
| 1001 19 00 | Durum wheat (excl. seed for sowing) | E | 148.00 EUR/t | see remarks | 148.00 EUR/t | 148.00 EUR/t |
| 1001 91 10 | Spelt seed for sowing | 7 | 12.8% | see remarks | 11.2% | Freefrom 2033 |
| 1001 91 20 | Seed of common wheat or meslin, for sowing | 7 | 95.00 EUR/t | 95 EUR/t / See remarks (TARIC conditions B) | 83.12 EUR/t | Freefrom 2033 |
| 1001 91 90 | Wheat seed for sowing (excl. durum, common wheat and spelt) | 7 | 95.00 EUR/t | 95.00 EUR/t | 83.12 EUR/t | Freefrom 2033 |
| 1001 99 00 | Wheat and meslin (excl. seed for sowing, and durum wheat) | E | 95.00 EUR/t | 95 EUR/t / See remarks (TARIC conditions B) | 95.00 EUR/t | 95.00 EUR/t |
Into Brazil from the EU: 4 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1001 11 00 | Durum wheat, for sowing | 0 | Free | Free | Free | Free |
| 1001 19 00 | Durum wheat, except for sowing | E | 10% | 9% | 9% | 9% |
| 1001 91 00 | Other wheat and mixed wheat and rye, for sowing | 0 | Free | Free | Free | Free |
| 1001 99 00 | Other mixtures of wheat and rye, except for sowing | E | 10% | 9% | 9% | 9% |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.