HS 1107 · Milling products, malt and starches
Malt
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur malt, a specific duty today, reaches zero by 2033; Brazil's duty on EU malt is up to 11.8% today and reaches zero by 2041 (2 of 4 lines are excluded).
Rates at a glance
Into the EU from Mercosur
5 tariff linesPreferential duty 2026
0%
plus specific duties on 5 lines
Duty-free on all phased lines by
2033
Agreement base rate
0%
plus specific duties on 5 lines
Applied MFN rate today
0%
Into Brazil from the EU
4 tariff linesPreferential duty 2026
8–12.6%
Duty-free on all phased lines by
2041
Agreement base rate
14%
Applied MFN rate today
9–12.6%
Work out the duty on your shipment
Opens the calculator with heading 1107 and the corridor filled in.
About this product
Malt carries a specific EU duty that's phased out over a medium schedule. Mercosur excludes some malt lines and phases out the rest, one over its longest schedule. Brewers in Mercosur import a lot of malt, so the Mercosur side is the one to watch.
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% | 0 / 5 |
| 2027 | 0% | 0 / 5 |
| 2028 | 0% | 0 / 5 |
| 2029 | 0% | 0 / 5 |
| 2030 | 0% | 0 / 5 |
| 2031 | 0% | 0 / 5 |
| 2032 | 0% | 0 / 5 |
| 2033 | 0% | 5 / 5 |
5 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 8–11.8% | 0 / 4 |
| 2027 | 7–11% | 0 / 4 |
| 2028 | 6–10.2% | 0 / 4 |
| 2029 | 5–9.4% | 0 / 4 |
| 2030 | 3.9–8.6% | 0 / 4 |
| 2031 | 2.9–7.8% | 0 / 4 |
| 2032 | 1.9–7% | 0 / 4 |
| 2033 | 0.9–6.3% | 0 / 4 |
| 2034 | 0–5.5% | 1 / 4 |
| 2035 | 0–4.7% | 1 / 4 |
| 2036 | 0–3.9% | 1 / 4 |
| 2037 | 0–3.1% | 1 / 4 |
| 2038 | 0–2.3% | 1 / 4 |
| 2039 | 0–1.5% | 1 / 4 |
| 2040 | 0–0.7% | 1 / 4 |
| 2041 | 0% | 2 / 4 |
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× 5
EU → Mercosur
- E× 2
- 8× 1
- 15× 1
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 | 14% | 9–12.6% | 8–12.6% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 14% | 12.6% | 11.2–12.6% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 14% | 12.6% | 11.2–12.6% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 14% | 12.6% | 11.2–12.6% | 2041 | 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: 5 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1107 10 11 | Wheat malt in flour form (excl. roasted) | 7 | 177.00 EUR/t | 177.00 EUR/t | 154.87 EUR/t | Freefrom 2033 |
| 1107 10 19 | Wheat malt (excl. flour and roasted) | 7 | 134.00 EUR/t | 134.00 EUR/t | 117.25 EUR/t | Freefrom 2033 |
| 1107 10 91 | Malt in flour form (excl. roasted and wheat) | 7 | 173.00 EUR/t | 173.00 EUR/t | 151.37 EUR/t | Freefrom 2033 |
| 1107 10 99 | Malt (excl. roasted, wheat and flour) | 7 | 131.00 EUR/t | 131.00 EUR/t | 114.62 EUR/t | Freefrom 2033 |
| 1107 20 00 | Roasted malt | 7 | 152.00 EUR/t | 152.00 EUR/t | 133.00 EUR/t | Freefrom 2033 |
Into Brazil from the EU: 4 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1107 10 10 | Malt not roasted, whole or cut | 8 | 14% | 9% | 8% | Freefrom 2034 |
| 1107 10 20 | Malt, not roasted, ground or in flour | 15 | 14% | 12.6% | 11.8% | Freefrom 2041 |
| 1107 20 10 | Malt, roasted, whole or cut | E | 14% | 9% | 9% | 9% |
| 1107 20 20 | Malt, roasted, ground or in flour | E | 14% | 12.6% | 12.6% | 12.6% |
Related products
All headings in chapter 11: Milling products, malt and starches
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.