HS 1005.90Agricultural commodities

HS Code for Corn / Maize (HS 1005.90)

Yellow corn (maize) is HS 1005.90 - non-seed corn. Priced on CBOT (USc/bu) with the physical trade referenced against FOB US Gulf or FOB Ukraine / Brazil. GAFTA 27 / 79 contracts govern most physical trade. GM issue affects the EU import route.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
1005.10	Seed maize
1005.90	Other maize (feed / food)
1102.20	Maize (corn) flour
1108.12	Maize starch

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Typical import duty by market

Market	Duty
European Union	EUR 5.32/t (import duty adjustable) Reference-price mechanism; low or zero in practice; GM authorisation gating.
China	1% in-quota / 65% out-of-quota TRQ; State reserve stockpiling policy.
Japan	0% Largest structural importer; feed use dominant.
South Korea	3-328% TRQ; over-quota prohibitive.
Egypt	0% Major grain importer; Ukraine and Brazil sources.

Worked landed-cost example

60,000 MT US No. 2 Yellow, FOB NOLA USD 190/MT (approx USD 4.83/bu), CFR Alexandria Egypt

FOB valueUSD 11,400,000

Freight + insurance (Panamax)USD 1,500,000

CFR valueUSD 12,900,000

Egypt dutyUSD 0

VAT (14%) on landedUSD 1,806,000 (recoverable for licensed millers)

Landed cost ≈ USD 14.7m. Priced as CBOT + differential (US Gulf typically CBOT + 90-150 cents/bu).

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· GAFTA 27 (CIF) / GAFTA 79 (CFR) / GAFTA 100 (FOB) - standard grain contracts.
· US Grade No. 2 Yellow Corn - Grain Standards Act, max 15.5% moisture, 5% damaged, 3% BCFM.
· EU GMO authorisation - each event (MON810, MIR604 etc) needs EFSA approval; unauthorised traces cause zero-tolerance rejection.
· Aflatoxin limits: EU 20 μg/kg B1 for feed maize; 5 μg/kg for food.
· Fumigation certificate required for many destinations (phosphine per IPPC ISPM 15 principles).

Top exporting countries

· USA
· Brazil
· Argentina
· Ukraine
· Russia

Frequently asked questions

How does the EU GMO issue affect corn imports?

Every genetically modified event in the corn must be authorised for import in the EU. Where an unauthorised event is present at any level (zero-tolerance), the shipment is rejected. This drove Argentina and Brazil out of the EU as major corn origins for a period.

CBOT basis for corn?

US Gulf CBOT basis for corn is USD/bu premium over the nearby CBOT contract. Reported daily; drives spot pricing. A 40-cent basis on USD 4.80 futures gives FOB Gulf USD 5.20/bu (approx USD 205/MT).