HS 1901 · Cereal preparations and bakery
Malt extract and infant food preparations
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur malt extract and food preparations is up to 11.6% plus specific duties today and reaches zero by 2036 (1 line only gets a quota, an entry price or similar component still applies on 3 lines); Brazil's duty on EU malt extract and food preparations is up to 14.7% today and reaches zero by 2041 (3 lines only get a quota).
Rates at a glance
Into the EU from Mercosur
6 tariff linesPreferential duty 2026
4.6–11.6%
plus specific duties on 2 lines
Duty-free on all phased lines by
2036
Agreement base rate
5.1–12.8%
plus specific duties on 2 lines
Applied MFN rate today
5.1–12.8%
Into Brazil from the EU
8 tariff linesPreferential duty 2026
0–16.2%
Duty-free on all phased lines by
2041
Agreement base rate
14–18%
Applied MFN rate today
12.6–16.2%
Work out the duty on your shipment
Opens the calculator with heading 1901 and the corridor filled in.
About this product
This heading covers infant formula, mixes for bakery products and other food preparations. Both sides open quotas for infant formula, and the rest is phased out, with milk- and sugar-linked components on some EU lines. Check the exact line, since this heading is broad.
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 | 4.6–11.6% | 0 / 6 |
| 2027 | 4.1–10.4% | 0 / 6 |
| 2028 | 3.7–9.3% | 0 / 6 |
| 2029 | 3.2–8.1% | 0 / 6 |
| 2030 | 2.7–6.9% | 0 / 6 |
| 2031 | 2.3–5.8% | 0 / 6 |
| 2032 | 1.8–4.6% | 0 / 6 |
| 2033 | 1.3–3.4% | 0 / 6 |
| 2034 | 0.9–2.3% | 0 / 6 |
| 2035 | 0.4–1.1% | 0 / 6 |
| 2036 | 0% | 5 / 6 |
2 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 | 0–14.7% | 2 / 8 |
| 2027 | 0–13.2% | 2 / 8 |
| 2028 | 0–11.7% | 2 / 8 |
| 2029 | 0–10.3% | 2 / 8 |
| 2030 | 0–8.8% | 2 / 8 |
| 2031 | 0–7.8% | 2 / 8 |
| 2032 | 0–7% | 2 / 8 |
| 2033 | 0–6.3% | 2 / 8 |
| 2034 | 0–5.5% | 2 / 8 |
| 2035 | 0–4.7% | 2 / 8 |
| 2036 | 0–3.9% | 4 / 8 |
| 2037 | 0–3.1% | 4 / 8 |
| 2038 | 0–2.3% | 4 / 8 |
| 2039 | 0–1.5% | 4 / 8 |
| 2040 | 0–0.7% | 4 / 8 |
| 2041 | 0% | 5 / 8 |
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
- 10× 4
- IF× 1
- 10/OS ≥ 70%× 1
EU → Mercosur
- TRQ-3× 3
- 0× 2
- 10× 2
- 15× 1
Tariff-rate quotas
- IFMercosur → EU
In quota: duty cut by 10% this year
1 line of this heading
Volume, balance and products - TRQ-3EU → Mercosur
In quota: duty cut by 10% this year
3 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 | 14–18% | 12.6–16.2% | 0–16.2% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 14–18% | 12.6–18% | 0–18% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 14–18% | 12.6–16.2% | 0–16.2% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 2–18% | 2–16.2% | 0–16.2% | 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: 6 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1901 10 00 | Food preparations for infant use, put up for retail sale, of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 %by weight of cocoa calculated on a totally defatted basis, n.e.s. and of milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5% by weight of cocoa calculated on a totally defatted basis, n.e.s. | IF | 7.6% + EA | 7.6% + EA | 7.6% + EAIn quota: 6.8% + EA | 7.6% + EA |
| 1901 20 00 | Mixes and doughs of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 %by weight of cocoa calculated on a totally defatted basis, n.e.s. and of mixes and doughs of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 %by weight of cocoa calculated on a totally defatted basis, n.e.s. , for the preparation of bakers' wares of heading 1905 | 10 | 7.6% + EA | 7.6% + EA | 6.9% + EA | Freefrom 2036 |
| 1901 90 11 | Malt extract with a dry extract content of ≥ 90% | 10 | 5.1% + 18.00 EUR/100 kg/net | 5.1% + 18.00 EUR/100 kg/net | 4.6% + 16.36 EUR/100 kg/net | Freefrom 2036 |
| 1901 90 19 | Malt extract with a dry extract content of < 90% | 10 | 5.1% + 14.70 EUR/100 kg/net | 5.1% + 14.70 EUR/100 kg/net | 4.6% + 13.36 EUR/100 kg/net | Freefrom 2036 |
| 1901 90 91 | Food preparations of flour, groats, meal, starch or malt extract, containing no milkfats, sucrose, isoglucose, glucose or starch or containing < 1,5 %milkfat,5% sucrose, isoglucose, glucose or starch, not containing cocoa or containing cocoa in a proportion by weight of < 40 %, calculated on a totally defatted basis (excl. malt extract and for infant food, put up for retail sale, mixes and doughs for the preparation of bakers' wares and in powder form of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404) | 10 | 12.8% | 12.8% | 11.6% | Freefrom 2036 |
| 1901 90 99 | Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing cocoa in a proportion by weight of < 40 %, calculated on a totally defatted basis, and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods in heading 0401 to 0404, not containing cocoa or containing cocoa in a proportion by weight of < 5 %, calculated on a totally defatted basis, n.e.s. (excl. malt extract and preparations for infant food, put up for retail sale, mixes and doughs for preparation of bakers' wares and goods in subheading 1901.90.91) | 10/OS ≥ 70% | 7.6% + EA | 7.6% + EA | 6.9% + EA | Freefrom 2036 |
Into Brazil from the EU: 8 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1901 10 10 | Modified milk, preparations for infant use | TRQ-3 | 16% | 14.4% | 14.4%In quota: 12.9% | 14.4% |
| 1901 10 20 | Lactea flour, preparations for infant use | TRQ-3 | 18% | 16.2% | 16.2%In quota: 14.5% | 16.2% |
| 1901 10 30 | Preparation basis of flours, meals or starch, for infant use | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 1901 10 90 | Other preparations for infant use | TRQ-3 | 18% | 16.2% | 16.2%In quota: 14.5% | 16.2% |
| 1901 20 00 | Mixes and doughs for the preparation of bakery, pastry and biscuit products of heading 19.05 | 15 | 14% | 12.6% | 11.8% | Freefrom 2041 |
| 1901 90 10 | Malt extract | 0 | 14% | 12.6% | Free | Free |
| 1901 90 20 | Cream with a basis of cooked milk with added sugar | 0 | 16% | 14.4% | Free | Free |
| 1901 90 90 | Other food preparations of flour, etc. cocoa < 40% | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
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.