HS 1108 · Milling products, malt and starches
Starches
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur starches is up to 17.4% plus specific duties today and reaches zero by 2036 (on most lines by 2033, 2 lines only get a quota); Brazil's duty on EU starches is up to 8.1% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
7 tariff linesPreferential duty 2026
0–17.4%
plus specific duties on 6 lines
Duty-free on all phased lines by
2036
Agreement base rate
0–19.2%
plus specific duties on 6 lines
Applied MFN rate today
0–19.2%
Into Brazil from the EU
6 tariff linesPreferential duty 2026
8–8.1%
Duty-free on all phased lines by
2036
Agreement base rate
10%
Applied MFN rate today
9%
Work out the duty on your shipment
Opens the calculator with heading 1108 and the corridor filled in.
About this product
Maize and manioc starch are in an EU quota with a partial cut, and the other starches are phased out. Mercosur cuts its duties on European starches to zero over medium and long schedules. Manioc starch matters to Brazil and Paraguay, which helps explain why the EU kept a quota for it.
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 | 0–17.4% | 0 / 7 |
| 2027 | 0–15.7% | 0 / 7 |
| 2028 | 0–13.9% | 0 / 7 |
| 2029 | 0–12.2% | 0 / 7 |
| 2030 | 0–10.4% | 0 / 7 |
| 2031 | 0–8.7% | 0 / 7 |
| 2032 | 0–6.9% | 0 / 7 |
| 2033 | 0–5.2% | 4 / 7 |
| 2034 | 0–3.4% | 4 / 7 |
| 2035 | 0–1.7% | 4 / 7 |
| 2036 | 0% | 5 / 7 |
6 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 | 8–8.1% | 0 / 6 |
| 2027 | 7–7.3% | 0 / 6 |
| 2028 | 6–6.5% | 0 / 6 |
| 2029 | 5–5.7% | 0 / 6 |
| 2030 | 3.9–4.9% | 0 / 6 |
| 2031 | 2.9–4% | 0 / 6 |
| 2032 | 1.9–3.2% | 0 / 6 |
| 2033 | 0.9–2.4% | 0 / 6 |
| 2034 | 0–1.6% | 4 / 6 |
| 2035 | 0–0.8% | 4 / 6 |
| 2036 | 0% | 6 / 6 |
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× 4
- SH1× 2
- 10× 1
EU → Mercosur
- 8× 4
- 10× 2
Tariff-rate quotas
- SH1Mercosur → EU
In quota: duty cut by 50% this year
2 lines of this heading
Volume, balance and products
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 | 10% | 9% | 8–8.1% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 10% | 9% | 8–8.1% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–10% | 0–9% | 0–8.1% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 10% | 9% | 8–8.1% | 2036 | 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: 7 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1108 11 00 | Wheat starch | 7 | 224.00 EUR/t | 224.00 EUR/t | 196.00 EUR/t | Freefrom 2033 |
| 1108 12 00 | Maize starch | SH1 | 166.00 EUR/t | 166.00 EUR/t | 166.00 EUR/tIn quota: 83.00 EUR/t | 166.00 EUR/t |
| 1108 13 00 | Potato starch | 7 | 166.00 EUR/t | 166.00 EUR/t | 145.25 EUR/t | Freefrom 2033 |
| 1108 14 00 | Manioc starch | SH1 | 166.00 EUR/t | 166.00 EUR/t | 166.00 EUR/tIn quota: 83.00 EUR/t | 166.00 EUR/t |
| 1108 19 10 | Rice starch | 7 | 216.00 EUR/t | 216.00 EUR/t | 189.00 EUR/t | Freefrom 2033 |
| 1108 19 90 | Starch (excl. wheat, maize, potato, manioc and rice) | 7 | 166.00 EUR/t | 166.00 EUR/t | 145.25 EUR/t | Freefrom 2033 |
| 1108 20 00 | Inulin | 10 | 19.2% | 19.2% | 17.4% | Freefrom 2036 |
Into Brazil from the EU: 6 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1108 11 00 | Wheat starch | 10 | 10% | 9% | 8.1% | Freefrom 2036 |
| 1108 12 00 | Maize (corn) starch | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 1108 13 00 | Potato starch | 10 | 10% | 9% | 8.1% | Freefrom 2036 |
| 1108 14 00 | Manioc (cassava) starch | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 1108 19 00 | Other starches | 8 | 10% | 9% | 8% | Freefrom 2034 |
| 1108 20 00 | Inulin | 8 | 10% | 9% | 8% | Freefrom 2034 |
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.